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 Vice Chairperson

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