Ruth advises individuals and families on estate planning and business planning opportunities, concentrating on international plans.
Ruth’s work includes advising U.S. persons who hold foreign assets, helping U.S. persons to receive gifts in a tax-efficient manner, advising non-U.S. persons regarding how to hold U.S. real property, and administering multinational estates and trusts. All of Ruth’s advice is focused on U.S. planning. This can include the creative use of domestic or foreign trusts and business entities to accomplish client goals. Ruth enjoys working with local families on purely domestic plans as well.
Ruth frequently collaborates with other advisors to develop a plan that works in all relevant jurisdictions. They have advised U.S. beneficiaries of foreign trusts regarding their U.S. tax positions and reporting requirements. Ruth works with foreign counsel to resolve problems that arise for foreign beneficiaries of U.S. trusts. Ruth advises families regarding gifts from non-U.S. persons to U.S. beneficiaries. Ruth also advises U.S. persons and trustees worldwide regarding information reporting obligations including the Foreign Account Tax Compliance Act (FATCA), Foreign Investment in Real Property Tax Act (FIRPTA), Forms 3520 and 3520-A, and the Foreign Bank Account Report (FBAR). Ruth also advises local families and business owners regarding tax-efficient gifting strategies.
Ruth is a lecturer at Boston University School of Law’s Graduate Tax Program and co-developed a new course on U.S. information reporting. Ruth frequently writes and speaks on topics related to international estate planning and U.S. taxation. In their spare time they enjoy travel, comedy, and learning foreign languages. Ruth has lived in Warsaw, Poland and in Oxford, England and has a working knowledge of Polish, Spanish, and German.
- Boston University School of Law (LL.M. in Taxation)
- Temple University Beasley School of Law (J.D.)
- DePauw University (B.A.)
Past Board Member, Boston Estate Planning Council
Fellow, American College of Trust and Estate Counsel (ACTEC)
Co-Chair, Boston Branch, Society of Trust and Estate Practitioners (STEP)
Boston Estate Planning Council (BEPC)
Massachusetts Bar Association
Boston Estate Planning Council President’s Award (2021)
Listed in The Best Lawyers in America© under Trusts and Estates in Massachusetts (2020-2021)
Named to the 2021 New England Super Lawyers© list under Estate Planning and Probate
Named to the 2013-2016 New England Super Lawyers© Rising Stars lists under Estate Planning and Probate
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- “Introduction to Massachusetts Estate Tax Returns,” Panelist (Massachusetts Bar Association Ninth Annual Probate Law Conference, 2021)
- “Planning at the Intersection of Estate Planning and Closely Held Business Planning,” Panelist (MCLE 22nd Annual Estate Planning Conference 2021)
- “Inbound Planning,” Panelist (ALI-CLE International Trust and Estate Planning, 2020)
- “Foreign Trusts, Trusts for S Corporation Stock & Special Trusts” (MCLE, 2016-2020)
- “Informational Reporting in the U.S. and Worldwide; Willfulness in U.S. Tax Cases” (Presentation to Thailand Office of Judiciary; hosted by Boston University, 2018)
- “Trusts Serving as Grantors to Other Trusts: Drafting Multi-Trust Structures for Optimal Tax Results” (Strafford Webinars, 2017)
- “MUPC Guardianship & Conservatorship Update” (MCLE, 2014-2017)
- “Gift Tax Returns” (Boston Bar Association, 2016)
- “Will and Trust Drafting: IRA Beneficiary Trusts, Domestic Asset Protection Trusts, and Directed Trusts” (Pennsylvania Elder Law Association, 2016)
- “Trust Administration Issues for the Trustee of a Non-Resident Non-Citizen Oklahoma Preservation Trust Settlor with Multi-National Family Beneficiaries” (Oklahoma Bar Association, 2015)
- “Basic Marital Deduction Planning” (Massachusetts Bar Association Probate Law Conference, 2015)
- “Estate Planning with Irrevocable Life Insurance Trusts” (Massachusetts Bar Association Probate Law Conference, 2014)
- Author, Inheriting Grandpa’s Secret: Estates with Undisclosed Foreign Accounts, Trusts & Estates Magazine, Oct. 2021
- Author, Cryptocurrency and the FBAR, Trusts & Estates Magazine, Nov. 2018
- Author, Trust Principal and Income, UNDERSTANDING AND USING TRUSTS, MCLE, 2016-present
- Editor, GUARDIANSHIP AND CONSERVATORSHIP PRACTICE UNDER THE MASSACHUSETTS UNIFORM PROBATE CODE, MCLE, 2017-2021
- Co-Author, The Purpose Trust: Drafting Becomes a Work of Art, Estate Planning Journal, Oct. 2016
- Co-Author, Guardianships and Conservatorships, MASSACHUSETTS PROBATE MANUAL, MCLE, 2011-present
- Co-Author, Drafting Simple Will and Trust Clauses, Massachusetts Basic Practice Manual, MCLE, 2011-2016
- Author, Separation and Divorce: A Unique Window of Opportunity for Income Tax Planning and Estate Planning (Materials), Notre Dame Tax and Estate Planning Institute, 2012
- Tax Tips and Traps Related to Foreign Gifts, ACTEC Trust and Estate Talk July 2020