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.

Sergio Guerrero Rosas
Global Vice Chairperson of the Practice Group

Guerrero y Santana, S.C.
Tijuana, Baja California, Mexico

T: +52 664 634 25 23
F: +52 664 634 25 23
E: sguerrero@guerrerosantana.com.mx
W: www.guerrerosantana.com.mx


Dennis L. Nerland
Regional Chairperson North America

Shea Nerland LLP

Calgary, AB, Canada  

T: +1 403 299 96 00
F: +1 403 299 96 01
E: dnerland@sheanerland.com
W: www.sheanerland.com

Henry Charles
Regional Chairperson Europe

Citroen Wells Chartered Accountants
London, UK

T: +44 207 304 20 00
F: +44 207 304 20 20
E: henry.charles@citroenwells.co.uk
W: www.citroenwells.co.uk


Fernando Retzler Martins
Regional Chairperson Latin America

WFaria Advogados
Sao Paulo, Brazil

T: +55 11 3018 7878
E: fmartins@wfaria.com.br
W: www.wfaria.com.br

Paul Gambles
Regional Chairperson Asia Pacific

MBMG Group
Bangkok, Thailand

T: +66 2 665 2537
E: paul@mbmg-group.com
W: www.mbmg-group.com

Group Members: