Practice Group Purpose and Objectives


 Given the mobility of high net worth private clients, there is a great need for those in the trust and estate profession to be able to identify cross border issues and to develop and maintain a network of colleagues with whom such issues can be properly addressed.

The purpose of our newly formed Trust and Estate Planning Practice Group is:

  • To provide a focus for GGI members from the legal, accountancy and business advisory professions whose occupation includes a significant involvement with any of the planning, creation, management of and accounting for, trusts and estates, executorship administration and related taxes.
  • To promote discussion of aspects of tax, accounting, administration statute and case law that are of general concern to trust and estate practice group members.
  • To advance training and learning and to promote the practical aspects of cross border trust and estate planning and administration.

Global Chairperson

Global Vice Chairperson

Steven L. Cantor
The Cantor Group (formerly Cantor & Webb P.A.)
2601 South Bayshore Drive
FL 33133 Miami
United States

T: +1 305 374 3886
F: +1 305 371 4564

Sergio Guerrero Rosas
Guerrero y Santana, S.C.
Boulevard Rodolfo Sánchez Taboada No. 10488
Piso 8, Zona Río
P.O. Box 22010
Tijuana, Baja California

T: +52 664 634 25 23
F: +52 664 634 25 23

Regional Chairperson Europe

Regional Chairperson North America

Henry Charles
Citroen Wells Chartered Accountants
Devonshire House,
1 Devonshire Street

T: +44 207 304 20 00
F: +44 207 304 20 20
Dennis L. Nerland
Shea Nerland Calnan LLP
2800, 715 – 5th Avenue SW
Calgary, T2P 2X6

T: +1 403 299 96 00
F: +1 403 299 96 01