Member of STEP and Partner at Pérez Bustamante & Ponce in Ecuador, with over 13 years of experience. Ranked in Band 1 by Chambers High Net Worth, Alejandro is expert in international tax planning and succession planning. He routinely advises private clients and high-net-worth families on protecting and optimizing cross-border assets.

apaez@pbplaw.com

Álvaro Checa specialises in tax and legal advice to international families and high-net-worth individuals with interests in Spain. His practice covers tax, succession, family and private international law. He has extensive experience at leading international law firms and is recognised by Chambers & Partners as a Band 3 lawyer in Private Wealth Law. Álvaro is named as a Rising Leader by Private Client Global Elite. He is also an officer of the IBA Private Client Tax Committee.

alvaro.checa@kinshiplaw.com

Andrea Freiman is a Senior Vice President and Private Client Advisor at Bank of America Private Bank. She holds a Bachelor of Science in Economics from the Wharton School at the University of Pennsylvania and is a Certified Financial Planner professional. She is a committee member of the Cystic Fibrosis Foundation and was recognized among its “40 Under 40 Outstanding Professionals.” Andrea is also involved with the Wharton Club of South Florida.

Andrea.freiman@bofa.com

Andres Neira is Managing Director at Belcorp Holding Enterprises, S.A., leading family office operations in Switzerland and Spain since 2019. He specializes in wealth management, family governance, financial planning, and cross-border transactions.

Previously Head of Finance at Belcorp’s Panama headquarters, Andres has extensive experience in strategic finance and tax planning. He holds a Global MBA and an Executive Master in Change from INSEAD.

andres.neira@bgefe.com

Carl Linder is the Practice Leader of the International Wealth Services division at Level Four Financial. He advises individuals and businesses on international tax, estate planning, cross-border transactions, and trust structures. He works with clients across multiple jurisdictions, including Puerto Rico and the U.S. Virgin Islands, and is admitted to practice in Florida, New York, New Mexico, and the U.S. Tax Court.

clinder@levelfourfinancial.com

With 20 years of experience working with families, Carly is a frequent speaker and contributor on family wealth topics. Doshi led national wealth planning teams and built philanthropy and family governance practices. She is a Fellow of ACTEC, serves on the Executive Board of STEP New York, and holds a J.D. from Pepperdine University School of Law.

carly.doshi@flagstar.com

Carolina has positioned herself as an expert in tax planning, corporate reorganizations, and tax structuring of businesses, as well as of mergers and acquisitions. She has extensive experience in wealth management and tax litigation before administrative and tax authorities.​ International Tax Review (ITR) recognized her as Latin America Tax Litigation and Disputes Practice Leader of the year (2021).​

carolina.rozo@ppulegal.com

David is a Partner in Mishcon Private, specialising in UK immigration for high-net-worth individuals, entrepreneurs, families and businesses. He advises on complex applications, with particular expertise in British naturalisation cases requiring exceptional consideration. He also supports clients with global immigration and citizenship projects, focusing on key jurisdictions for the high-net-worth community.

David.Deane@mishcon.com

Emma is a Partner in the Forsters’ UK Private Client team, recognised for her US/UK cross border tax and estate planning expertise. She advises high net worth individuals and families on complex residency, trust, and wealth structuring matters and has in-depth experience in navigating the interaction between the US and UK regimes.

emma.gillies@forsters.co.uk

Principal Associate in the Tax practice of Garrigues in Mexico, Fernando focuses on international tax and private wealth matters. He advises high-net-worth families on cross-border tax, estate planning, and investment matters, particularly involving Mexico and the United States. Before rejoining Garrigues, Fernando practiced in the United States advising on international private client and tax matters. He holds an LL.M. in Taxation from Georgetown University Law Center.

fernando.martinez@garrigues.com

Elena is Managing Director and Head of Wealth Planning for the Americas at Citi Private Bank, where she leads business strategy and development across North America and Latin America. She oversees teams advising ultra-high-net-worth clients on wealth, trust and estate planning, with particular expertise in complex, cross-border planning. With more than 20 years of experience, Elena has held senior roles at Citi Private Bank and Santander, as well as at a leading Bahamian law firm. She is admitted to practice law in England and Wales and The Bahamas and is an active member of STEP.

elena.maria.mortemore@citi.com

Ivan is a Peruvian tax lawyer specializing in international tax, private wealth law, and corporate taxation. He has extensive experience advising on estate planning and fiduciary structuring advising high-net-worth individuals, multifamily offices, and business groups. He also specializes in cross-border operations and corporate tax matters. He previously worked with the Chief Counsel Office for the IRS in Washington DC and SUNAT in Peru, and recognized by Chambers and Partners, Legal 500 and Leaders League.

ivan.chu@damma.com.pe

Kelly is a Partner in Kingsley Napley’s international private client practice, specializing in US/UK cross-border tax and estate planning. She advises high-net-worth individuals, families and family offices on wealth structuring and succession planning. Kelly is the Immediate Past Worldwide Chair of STEP and a current Board member.

kgreig@kingsleynapley.co.uk

Luis is the Founding Partner of Valora, an advisory and valuation firm founded in 2011 serving multi-generational, multi-jurisdictional families, funds and institutional investors across the U.S., Latin America and Europe. Valora combines independent valuation with family enterprise governance and cross-border fiduciary services, with offices in Miami, Raleigh, London, the Cayman Islands and the Dominican Republic. Luis previously held senior roles at McKinsey & Company and Movilnet. He holds an MBA from MIT Sloan and is fluent in Spanish and English.

luis.deleon@valora-partners.com

Specializing in tax, estate, and wealth preservation planning, Leslie has over forty years of experience advising on Broadway productions, real estate exchanges, and offshore and domestic trust structures. He frequently speaks on Florida and offshore trust law, wealth preservation, U.S. tax treaties, foreign investor IRS examinations, internet tax planning, and U.S. overseas investments. He is also a member of STEP.

las@pnrlaw.com

Lowry is an Associate Director based in Corient’s Miami office, with more than 20 years of experience working with ultra-high-net-worth international individuals, families, entrepreneurs, and family offices. She focuses on cross-border governance, succession, fiduciary and trust structures, family office matters, and international coordination, helping families navigate complex multi-jurisdictional challenges.

lowry.brescia@corient.com

Nicole Najjar is a partner at Mattos Filho (Brazil), leading the firm’s Private Client practice. She advises individuals and families on tax, corporate, family, succession, and estate planning, with a strong international focus — cross-border wealth structuring, redomiciliation, and family/inheritance disputes. LLB, USP; LLM in Tax Law, PUC-SP. Professor at FGV Law. Director, STEP Brazil and IBRAPP.

nicole@mattosfilho.com.br

Ricardo has over 35 years of experience in software development, spanning six technology cycles from web and mobile to cloud and AI. A serial entrepreneur, he has co-founded several technology companies and developed award-winning applications recognized by Apple. He holds an MBA and a degree in Software Engineering from Universidad Latina de Costa Rica.

ricardo@iqsource.ai

Partner at Rubin Rudman in Boston, Shawntel Randi advises high-net-worth individuals, families, and fiduciaries on U.S. and international estate planning, trust administration, wealth transfer, and cross-border tax matters. She counsels clients on global assets, international family structures, trust restructuring, U.S. tax compliance, and the estate planning implications of relocating to or from the United States.

SRandi@rubinrudman.com