Cross-border financial planning case studies
Cross-border planning is often easier to understand through the client situation rather than the individual technical issue.
These professional case studies illustrate how pensions, investments, retirement planning, business interests, estate considerations and international mobility can interact with tax, legal and other specialist advice.
They are designed to show where financial planning may fit within a wider professional engagement and how responsibilities can remain clearly divided between advisers.
Illustrative professional scenarios
Unless a case is specifically identified as an anonymised real client case, the scenarios in this section are illustrative.
They are based on common cross-border planning situations rather than the facts of a particular client.
Each case study focuses on:
- the situation facing the client
- the financial-planning issue identified
- the other professional disciplines involved
- where responsibilities sit
- how the planning can be coordinated
- the practical next steps
The purpose is not to suggest that every similar client should follow the same strategy.
Cross-border planning depends on the client's residence, citizenship, assets, objectives and the tax, legal and regulatory position applicable to them.
US and transatlantic case studies
British executive returning from the US with a 401(k) and IRA
A British executive prepares to return to the UK after building substantial US retirement assets during their career in America.
The case explores the coordination required between UK financial planning, US retirement accounts, tax advice, investment strategy and the client's longer-term retirement plans.
Non-US client with significant US-situs assets
A non-US client holds substantial assets with potential US estate-tax exposure.
The case considers how the asset position can be identified and reviewed alongside specialist tax and estate-planning advice before financial recommendations are implemented.
US citizen living in Europe with PFIC investments
A US citizen living outside the United States holds non-US investment funds that may create US tax and reporting complications.
The case looks at the relationship between specialist US tax advice, investment planning and future portfolio implementation.
British-American family coordinating investments and pensions
A family combines British and American citizenship, retirement accounts and investments across several jurisdictions.
The case illustrates why pensions, investment structures, tax advice and beneficiary planning may need to be considered together.
Business owner and executive case studies
UAE business owner preparing for a business sale
A business owner is approaching a significant liquidity event after building most of their wealth inside the company.
The case considers the personal financial-planning work that can sit alongside corporate finance, transaction and tax advice before and after completion.
International executive with RSUs and concentrated employer stock
An internationally mobile executive has accumulated substantial exposure to their employer through RSUs and other share-based compensation.
The case explores diversification, cash flow, tax coordination, relocation and longer-term financial planning.
Retirement, estate and family case studies
International family coordinating pensions, wills and beneficiaries
A family holds pensions and investments across several jurisdictions while reviewing their estate arrangements.
The case illustrates how financial assets, pension nominations and liquidity can be reviewed alongside the work of private-client and estate-planning professionals.
Expat retiring overseas with a defined benefit pension
An expatriate approaching retirement holds a valuable UK defined benefit pension while expecting to remain overseas.
The case looks at retirement-income planning, pension options, cash-flow modelling and coordination with relevant specialist advice.
International client receiving a significant inheritance
A client living abroad receives a substantial inheritance and needs to incorporate the capital into their wider financial plan.
The case considers investment strategy, liquidity, retirement objectives, family wealth and coordination with the client's tax and legal advisers.
Divorce involving pensions and investments across jurisdictions
A separating couple holds pensions and investment assets in more than one country.
The case explores how financial planning can sit alongside family-law, tax and pension advice when the client's future financial position needs to be modelled and implemented.
What the case studies are designed to show
The technical issue is only one part of many professional cases.
A pension may need to be considered alongside tax residence and estate planning.
A business sale may require transaction advice before the proceeds can be incorporated into an investment and retirement strategy.
A US tax issue may determine which investments are appropriate, but the client may still need a financial plan once that position has been established.
The case studies therefore focus on the points where financial planning intersects with the work of other advisers.
They are intended to demonstrate collaboration rather than suggest that Josh provides every specialist element of the advice.
Professional resources linked to these cases
The Document Centre contains technical briefs, professional guides and practical checklists covering many of the issues illustrated in the case studies.
The library covers UK pensions, US retirement accounts, PFIC exposure, UK residence and the FIG regime, inheritance tax, US estate tax, international estate and beneficiary planning, business exits, executive compensation, international retirement, clients moving between jurisdictions and mixed US and non-US families.
Using the case studies in professional practice
A case study may be useful where you recognise part of a client's circumstances but are unsure whether financial-planning input is required.
For example, you may already be advising on the tax position, legal structure, transaction or pension issue, while the client still needs help understanding how that advice affects their wider financial position.
The case studies can help identify where areas such as pensions, investments, retirement planning, cash flow, protection or implementation may require separate attention.
They should not be treated as templates for advice. The appropriate planning will depend on the facts of the individual case and the specialist advice required.
Have a similar client case?
If a client's pensions, investments, retirement planning or wider financial position intersects with your own professional work, an initial discussion can help establish whether additional financial-planning input would be useful.
You do not need to make a formal introduction simply to establish whether Josh is likely to be able to help.