Ashley A. Weyenberg
Ashley is an associate in the firm's Personal & Succession Planning and Tax groups. She provides domestic and international estate and tax planning advice to business owners, executives and family groups on a wide range of matters including: estate planning and administration; business succession; U.S. citizenship and residency planning; structuring and operating family offices and trust companies; and representing taxpayers before the Internal Revenue Service to obtain advance rulings and to resolve audit disputes.
Prior to joining Thompson Hine, Ashley was a senior manager in the Private Client Services group of Ernst & Young LLP’s National Tax Department in Washington, D.C., where she advised U.S. and foreign clients on a wide range of income, gift and estate tax matters.
- Designed numerous structures for high net worth foreign individuals and family groups to hold U.S. situs assets, including consideration of favorable income tax and estate tax treaty provisions.
- Comprehensive estate plan reviews and modeling, including dynamic planning proposals to meet ongoing needs and goals, including advice to tailor the structure of marital trusts, business assets and gift plans based on beneficiary residence and needs.
- Designed many structures for foreign individuals and family groups to hold personal use and rental real estate in the United States.
- Pre-immigration and expatriation planning and compliance.
- Assisted numerous clients with IRS controversies, including gift tax examinations, reasonable cause and voluntary disclosures.
- Opined on the U.S. tax classification of many offshore entities, pensions and other arrangements, such as Liechtenstein anstalts and stiftungs, German usufructs, holding companies and land trusts, and Australian superannuation funds and unit trusts.
- Assisted hundreds of clients with foreign informational return matters, including foreign bank account reports (FBAR), foreign financial assets, foreign mutual funds and receipt of foreign gifts and inheritances.
- Prepared and reviewed many U.S. federal and state gift and estate tax returns for domestic and foreign clients.
- Analyzed and managed complexities of U.S. and foreign trusts and estates, including implications to beneficiaries on distribution and inheritance.
- Contributor to authors, International Quarterly, Leimberg Estate Planning Newsletter, 2016-2017
- Contributor, “Recent Developments in Estate Planning,” The Tax Advisor (AICPA), 2013-2017
- Contributor, The Tax Guide, Ernst & Young, 2011-2017
- Editor and contributor, International Estate and Inheritance Tax Guide, Ernst & Young, 2011-2016
- Co-author, “IRS relaxes ‘bona fide residency’ test for individuals living in U.S. territories,” ABA Section of Real Property, Trust and Estate Law eReport, 2015
- Editor, “Section 1411: A brief history, overview and its application outside of Chapter 2A,” BNA Portfolio, 2015
- Co-author, “Chapter 22 United States Tax: International Compliance Considerations for the Individual Client,” A Guide to International Estate Planning, ABA Book Publishing, 2014
- “Highlights and pitfalls for non-U.S. citizen surviving spouses—The estate tax marital deduction and the dilemmas of portability,” ABA eReport, 2013
- Co-author, “Foreign Trusts: Form 3520 and Form 3520-A,” Probate & Property Magazine, 2013. The article was the editor’s selection for the “Best Overall Trust & Estates Article” 2013 Excellence in Writing Award.
- Co-author, “Offshore voluntary disclosure initiative and FBAR efiling requirements as FinCEN goes paperless,” ABA eReport, 2012
- Co-presenter, “A primer: U.S. taxpayers moving to and living in the U.S. territories,” The Society of Trust and Estate Practitioners (STEP) Mid-Atlantic Branch, 2015
- Series 65 – Registered Investment Advisor Representative, District of Columbia (Inactive)
- Ohio State Bar Association
- District of Columbia Bar
- American Bar Association – Real Property Trusts & Estate Section
- Martha’s Table, Washington, D.C.
- Academy of Hope, Washington, D.C.
- Dayton Performing Arts Alliance, Planned Giving Committee
- Wills for Heroes