https://www.caowealth.law/blog daily 0.75 2026-01-06 https://www.caowealth.law/blog/genius-act-stablecoin-constraints monthly 0.5 2026-01-06 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/35c6e87e-75df-4747-bae9-7b5aa23ac3e4/hero.jpg Blog - From Terraform Labs to TUSD: Constraints and Transformations Brought by the U.S. “GENIUS Act” - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/bf66570c-c58e-4b8c-a9bf-eeeaeb465811/terra-luna.jpg Blog - From Terraform Labs to TUSD: Constraints and Transformations Brought by the U.S. “GENIUS Act” - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/7c4a009d-5500-4579-8dd3-422a218e5c60/arrested.jpg Blog - From Terraform Labs to TUSD: Constraints and Transformations Brought by the U.S. “GENIUS Act” - 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Unveiling the Core Tax-Saving Tools Behind the Rockefeller Family’s Wealth Legacy — Life Insurance - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/71f3b8e8-7ae9-4d87-bc6b-6edec8a90266/life_insurance_tax_free.jpg Blog - Unveiling the Core Tax-Saving Tools Behind the Rockefeller Family’s Wealth Legacy — Life Insurance - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/9c5bae58-88fc-4477-879c-8deb5bf86771/tax_comp_yoy.png Blog - Unveiling the Core Tax-Saving Tools Behind the Rockefeller Family’s Wealth Legacy — Life Insurance - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/449a6cba-fa4b-4ace-b506-8166a2fd3556/rockefellers_vanderbilts.jpg Blog - Unveiling the Core Tax-Saving Tools Behind the Rockefeller Family’s Wealth Legacy — Life Insurance - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.caowealth.law/blog/genius-clarity-act-crypto-mining-staking-saft-irs-1099da monthly 0.5 2025-09-07 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/6c2c467a-185d-4403-9ea1-56b598b64890/ChatGPT+Image+Sep+6%2C+2025%2C+08_21_41+PM.jpg Blog - U.S. Crypto Tax Guide 2025: Navigating IRS Guidance, GENIUS & CLARITY Acts, and Crypto Income - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.caowealth.law/blog/lessons-from-the-zong-family-billion-trust-dispute monthly 0.5 2025-08-27 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/2b2d8bf2-795b-4032-929e-b7a4487a9d89/Trust+and+Legal+Foundations.jpg Blog - Lessons from the Zong Family’s $1.8 Billion Trust Dispute: Legal and Tax Risks in Cross-Border Asset Planning - 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Tax Challenges for High Net Worth Individuals under Trump’s One Big Beautiful Bill - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.caowealth.law/blog/five-types-of-people-that-need-a-tax-attorney monthly 0.5 2025-08-13 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/99d6c3fc-6a6c-43fc-81de-098445b48a79/Legal+Consultation+with+Scales+of+Justice.jpg Blog - Five Types of People that Need a Tax Attorney - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.caowealth.law/blog/tax-planning-for-cross-border-high-net-worth-individuals-be-informed monthly 0.5 2025-08-13 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/4516f4da-5c94-44cb-bf1a-c65fdc92678d/Analyzing+Financial+Data+in+Office.jpg Blog - Tax Planning for Cross Border High-Net-Worth Individuals - Be Informed - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.caowealth.law/blog/trump-2025-tax-impact-ultra-high-net-worth monthly 0.5 2025-08-13 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/c65b789e-8603-48ba-9ed3-50efc52e48ac/hero.jpg Blog - Hits to Multi-Million-Dollar Estate Tax Gifts and Ultra High Net Worth Individuals in California and New York - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/0361f49c-b5b0-471c-a750-82bc5e101efc/expiring_tax_provisions.png Blog - Hits to Multi-Million-Dollar Estate Tax Gifts and Ultra High Net Worth Individuals in California and New York - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.caowealth.law/blog/appeals-court-injunction-on-cta-enforcement monthly 0.5 2024-12-31 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/fe8d8434-8545-4b75-a5fe-d939cfa4e60d/tingey-injury-law-firm-6sl88x150Xs-unsplash.jpg Blog - Appeals Court Reinstated the Injunction on CTA Enforcement - What You Need to Know - Make it stand out Photo by Tingey Injury Law Firm on Unsplash https://www.caowealth.law/blog/proposed-regulations-foreign-trusts-foreign-gifts monthly 0.5 2024-10-09 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/cd501277-085d-46c7-a120-78c59e191dcb/Image+3520A.jpg Blog - Proposed Regulations on Foreign Trusts and Foreign Gifts - Make it stand out IRS Form 3520-A Annual Return of Information Return of Foreign Trust with A U.S. Owner https://www.caowealth.law/blog/what-does-a-tax-attorney-do monthly 0.5 2023-01-07 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/4dab8a1e-e704-4e45-8baf-1b97e1d416b4/giammarco-OPzWvgL-upY-unsplash.jpg Blog - What Does a Tax Attorney Do? - Make it stand out Photo by Giammarco on Unsplash https://www.caowealth.law/blog/form-1099-da monthly 0.5 2022-12-29 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/7cc47ad3-d0a5-4926-8bd2-a1eae92581fe/kelly-sikkema-wgcUx0kR1ps-unsplash.jpg Blog - Form 1099-DA - What You Need to Know - Make it stand out Photo by Kelly Sikkema on Unsplash https://www.caowealth.law/blog/taxation-of-staking-rewards-still-no-legal-answer monthly 0.5 2022-10-22 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/4b6f2344-860e-4da2-8c33-dbb1797813fd/towfiqu-barbhuiya-joqWSI9u_XM-unsplash.jpg Blog - 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International Tax Planning Our international tax planning service tackles cross-border income tax issues involving treaty and non-treaty countries in Asia and the Americas. Our services include: Pre-Immigration Planning — For business owners, founders, and highly-compensated executives relocating to the U.S., we structure assets, income streams, and entities before arrival to establish the most favorable tax position from day one Income Tax Treaty Planning & MAP Representation — Advising on treaty-based positions to reduce withholding, eliminate double taxation, and where complex issues arise, representing clients through the Mutual Agreement Procedure process Inbound U.S. Investment Planning — Tax-efficient structuring for non-U.S. owners and investors acquiring or operating U.S. real estate, businesses, and other assets Cross-Border Planning for Non-U.S. Business Owners & Founders — Helping internationally based entrepreneurs structure U.S.-connected operations, investments, and exits to minimize U.S. and home-country tax friction Cross-Border Planning for U.S. Business Owners & Founders — Advising U.S. persons on outbound structures, foreign operations, and cross-border transactions to manage GILTI, Subpart F, PFIC, and related exposure Expatriation Planning — Guiding long-term residents and U.S. citizens through the exit tax analysis, covered expatriate determinations, and post-expatriation planning to ensure a clean and tax-efficient departure https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/1577476580991-4COV6KC1RXPGHBLZ4WZK/wealth-icon.png Home - Cross-Border Wealth Preservation Our cross-border wealth preservation practice helps high-net-worth individuals and families build, protect, and transfer wealth across generations — with tax efficiency and asset protection built into every structure from the outset. We focus on maximizing after-tax returns and ensuring that the wealth endures for the generations that follow. Our expertise includes: Pre-Sale & Pre-Liquidity Planning — Strategic trust structures implemented before a business sale or liquidity event, including QSBS trusts and other vehicles designed to capture exclusions, defer recognition, and preserve the maximum after-tax proceeds at the moment of greatest wealth creation Dynasty & Multi-Generational Trusts — Long-horizon trust structures designed to compound wealth across generations while minimizing estate, gift, and generation-skipping transfer tax exposure Domestic Trust Planning — Grantor and non-grantor trust structures designed to minimize tax drag, shield assets from creditors, and lay a durable foundation for multi-generational wealth U.S.-Settled Foreign Trusts — Cross-border planning for internationally mobile clients and families with assets or beneficiaries in multiple jurisdictions Charitable Structures & Private Foundations — Charitable trusts and private operating or non-operating foundations that integrate philanthropic goals with tax-efficient wealth transfer Advanced Transfer Techniques — GRATs, QPRTs, IDGTs, and related strategies to move appreciating assets to the next generation while minimizing estate and gift tax exposure https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/1577477184657-4E8JHME6E4N07BZFC8YZ/compliance_icon.png Home - Tax Controversy and Compliance Our practice counsels individuals and businesses on the full spectrum of cross-border reporting requirements, including foreign business holdings, foreign financial assets, reportable transactions with foreign persons, and other disclosable foreign activities. Where penalties have already been assessed or asserted, or where withholding tax disputes and compliance gaps require resolution, we represent clients in contesting, negotiating, and resolving those matters to achieve the best possible outcome. Our representation includes penalty defense, withholding tax disputes, and compliance resolution for: Form 3520 & 3520-A — Reporting of transactions with foreign trusts and receipt of foreign gifts and inheritances Form 5471 — Information reporting for U.S. shareholders of controlled foreign corporations Form 5472 — Reporting obligations for foreign-owned U.S. corporations and related-party transactions Form 8938 — FATCA reporting of specified foreign financial assets held by individuals and certain domestic entities FinCEN Form 114 (FBAR) — Disclosure of foreign bank and financial accounts and defense against willful and non-willful penalty assessments FATCA & FBAR Compliance Resolution — Representing clients with historical disclosure gaps through voluntary disclosure programs, streamlined filing procedures, and penalty abatement strategies to achieve fully compliant status and minimize exposure FIRPTA & Section 1446 Withholding Assessments — Advising foreign investors and their U.S. counterparties on withholding obligations arising from U.S. real property dispositions and partnership distributions, and resolving IRS assessments where withholding was incorrect or disputed GILTI & Section 965 Tax Assessments — Representing U.S. shareholders facing IRS assessments on Global Intangible Low-Taxed Income inclusions and Section 965 transition tax obligations, including penalty abatement, installment agreements, and litigation support where necessary https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/1577477162093-LTGCY5FB785T00S8PYLZ/tax_exempt_icon.png Home - Special Counsel Some of the most meaningful tax work sits at the intersection of mission and complexity. Our pro bono and reduced-fee practice serves charitable organizations, impact-driven tech startups, and individuals and businesses facing tax disputes that reflect broader systemic inequities in enforcement. We bring the same rigor and sophistication to this work that we apply across our full practice. Our focus areas include: Charitable Organizations & Nonprofits — Counseling public charities, private foundations, and social enterprises on tax-exempt status, compliance, governance, unrelated business income, and structuring for long-term sustainability Tax Defense for Systemic & Enforcement Flaw Cases — Representing individuals and small businesses facing IRS penalty assessments, audits, or collection actions that reflect disproportionate enforcement, systemic misapplication of the law, flawed assessment methodology, or structural deficiencies in how a tax or penalty regime has been designed, administered, or enforced. We advocate for outcomes grounded in both the law and fundamental fairness — and where appropriate, pursue the broader corrective relief that similarly situated taxpayers deserve https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/1577479439456-A3SDI4CGYWBR4N09XOHD/lacba.png Home https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/1577479585549-HPOMWSL44NDQC4SL68VE/OCBA_logo_small.jpg Home https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/1577479799295-GW84UFMZHCHYZTIFMMS0/sccla_logo_small.jpg Home https://www.caowealth.law/team daily 0.75 2026-04-10 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/c0d44f83-4e21-4c08-8795-2e61f5cdac77/yiyan+cao_headshot.jpg Team https://www.caowealth.law/experience daily 0.75 2021-03-25 https://images.squarespace-cdn.com/content/v1/5dfe8c109a288739c6a933bf/1577825991722-CUH17AB6VVXLN2X530CM/portrait_mountains_600px.jpg Experience https://www.caowealth.law/contact-us daily 0.75 2023-12-31