Cheyenne Reese

Biography:

Area of Practice

Taxation; Trust and Estate Planning; U.S. / Canada Tax and Estate Planning

Profile

Cheyenne assists clients with tax, estate and trust planning. Cheyenne received her J.D. from the University of Victoria in 2005 and her Masters of Law Degree in International Taxation from New York University in 2006. As a result, a major part of her practice is related to cross border U.S. – Canada transactions and estate planning, including estate, gift, and generation skipping tax issues. In addition, Cheyenne advises U.S. citizens and green card holders regarding U.S. tax compliance and the U.S. expatriation tax rules.

Cheyenne was called to the British Columbia Bar in 2007 and has been at Legacy Tax + Trust Lawyers since that time, becoming a Principal in 2013. Cheyenne has completed Parts I and II of the Canadian Institute of Chartered Accountants’ In-Depth Tax Course. She presents often on cross-border tax and estate planning issues.

Selection of Recent Publications and Presentations

  • Author of “A Cautionary Tale” in the STEP Journal, August – September 2018
  • Panelist, Society of Trust and Estate Practitioners, Canadian National Conference, Implications of Recent Changes to the Taxation of Real Estate Transactions, June 2017
  • Speaker, STEP Kelowna: Estate Freezes & Trusts: Surprise! Your Client has U.S. Citizenship / Property / Children, January 2016
  • Co-Speaker, British Columbia Certified Public Accountants: U.S. Tax Considerations for Delinquent Filers Residing in Canada, February 2016
  • Co-author of Ch. 11, “U.S. Tax Considerations in Estate Planning for Canadians,” in the BC Estate Planning and Wealth Preservation Handbook, CLE BC, 2011 through 2016 (Updated and Published Annually)
  • Speaker, BC CBA Wills and Estates Subsection Retreat, May 2014
  • Speaker, ZLC: U.S. Tax and Estate Planning Issues for Canadians with U.S. Assets or U.S. Citizenship, October 2014
  • “Acquiring and Holding Canadian Real Estate:  Tax Consequences of U.S. Residents Owning Canadian Real Estate and Related Issues,” – UCLA-CEB, April 20
  • Speaker, The University of San Diego School of Law – Procopio International Tax Institute 2013 Conference, October 2013
  • “Buying U.S. Real Estate? Consider This….”, Canadian Investor Magazine, October 1, 2013
  • “Investing in U.S. Stocks? Tread Carefully”, Canadian Investor Magazine, October 10, 2013
  • Co-author of “To Be or Not To Be: Renouncing U.S. Citizenship,” in The Financialist (Issue 113, published April 2012)
  • Owning Real Property in a Foreign Jurisdiction (Estate and Tax Complications) – May 11, 2012 at the 34th Annual Conference UCLA/ Continuing Education of the Bar, California
  • Co-author of “Cross Border Legacy Giving,” on tidescanada.org, September 2012
  • Acquiring and Holding Canadian Real Estate:  Cross-Border Tax Consequences – November 2012, Continuing Education of the Bar, California, San Francisco
  • Speaker, The University of San Diego School of Law – Procopio International Tax Institute 2013 Conference, October 2013
  • Buying, Renting & Selling U.S. Real Estate for Canadians What You and Your Clients Need to Know, Co-Presenter, CBA BC Branch Annual Conference, November 2013
  • “Buying U.S. Real Estate? Consider This….”, Canadian Investor Magazine, October 1, 2013
  • “Investing in U.S. Stocks? Tread Carefully”, Canadian Investor Magazine, October 10, 2013
  • Co-author of “To Be or Not To Be: Renouncing U.S. Citizenship,” in The Financialist (Issue 113, published April 2012)
  • Owning Real Property in a Foreign Jurisdiction (Estate and Tax Complications) – May 11, 2012 at the 34th Annual Conference UCLA/ Continuing Education of the Bar, California
  • Co-author of “Cross Border Legacy Giving,” on tidescanada.org, September 2012
  • Acquiring and Holding Canadian Real Estate:  Cross-Border Tax Consequences – November 2012, Continuing Education of the Bar, California, San Francisco

Professional Memberships and Associations

  • Member, Law Society of British Columbia
  • Member, Society of Trust and Estate Practitioners
  • Member, Canadian Bar Association