About
Diane’s practice spans cross‑border estate and trust structuring, estate administration and wider wealth planning, as well as advising on US expatriation matters, including the relinquishment of US citizenship or green card status and pre‑immigration tax planning. She also advises individuals and families investing in US real estate and supports clients in understanding and managing their US tax and reporting obligations.
Diane is dual-qualified and admitted to practise in New York and the Philippines. She is a Registered Foreign Lawyer in Singapore.
Experience
- Advised the founder of a NASDAQ-listed company on pre-IPO US tax planning and developed a comprehensive succession strategy to safeguard wealth and ensure long-term family continuity
- Advised a billionaire family on restructuring foreign non-grantor trusts to reduce the impact of the US throwback tax regime on US beneficiaries
- Assisted a senior executive of a publicly listed company with relinquishing his US citizenship without triggering covered expatriate status under Section 877A
- Assisted numerous clients with structuring foreign grantor trusts, whether governed under US laws or governed under non-US laws
- Provided advice and guidance relating to real estate investments in the US and the US taxation of insurance policies
- Drafted the trust templates of a major bank trustee
- Delivered US tax training seminars to private banks, trustees, law firms and family offices across Asia, including Singapore, Indonesia, the Philippines and India
- Assisted numerous clients with IRS compliance and disclosures, whether through the Streamlined Foreign Offshore Procedures or other IRS programs.