Tania S. Sebastian

Counsel

Washington, D.C.
Business Phone: 703.734.4361
Business Fax: 703.448.6512

tania.sebastian@troutman.com

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Tania Sebastian’s practice focuses on domestic and international estate planning, including general estate planning, complex tax planning, charitable planning, pre-immigration planning, pre-expatriation planning, business succession and offshore voluntary disclosure reporting.

Tania helps her clients with estate planning that fits their specific circumstances, family dynamics, tax objective, and charitable wishes, often implementing sophisticated trust planning, including insurance trusts, dynasty trusts, GRATs, and charitable trusts.

Tania also works with foreign individuals who are considering residing in the US, temporarily or permanently, and who want to benefit from pre-immigration tax planning, with respect to their foreign and US assets. Tania assists foreign based individuals who want to develop an estate plan for their US property interests and/or make gifts to US individuals, in the most tax efficient way and in furtherance of personal objectives.

Tania works with clients who want to become US tax compliant with respect to their foreign asset and/or foreign income reporting, often through the IRS’ offshore voluntary disclosure program or streamlined procedures.

For those individuals who are considering expatriating from the US, Tania provides pre-expatriation tax planning, including a review and application of the US exit tax if the individual is a “covered expatriate”. The exit tax includes a “mark to market” tax on a covered expatriate’s worldwide assets that may be minimized with pre-expatriation planning.

Tania advises clients on their charitable giving, including creating and operating private foundations, by filing for tax exemption with the IRS, advising private foundations regarding their responsibility and expenditure requirements for grants to domestic and overseas charitable organizations, advanced rulings for scholarship grant programs, and working with local counsel in multiple overseas jurisdictions to attain local NGO status. Tania also advises other “501(c)” organizations on formation and compliance issues.

Tania is committed to the firm's pro bono initiative and regularly assists new non-profits on a pro bono basis to help them with their state and IRS filings.

Representative Matters

  • Develop estate plans for US citizens living or owning property in foreign countries such as United Kingdom, Spain, France, Switzerland, and Thailand.
  • Lead counsel on administration of a multi-foreign jurisdiction estate of a US decedent, with US and foreign estate tax filings.
  • Create complex LLC structure for multiple rental properties for client, for liability protection, in conjunction with client’s estate planning.
  • Draft pre-immigration trust with domestic LLC to hold foreign property interests, for client’s tax, liability, and privacy objectives.
  • Work with local counsel in Ghana, Kenya, and Ecuador for private foundation to be recognized as a local NGO.
  • Provide tax advice on domestic trust’s sale of Canadian “PFIC” assets, included in the Canadian grantor’s estate.

Publications

Professional and Community Involvement

  • D.C. Bar Association (Estates, Trusts and Probate Law Section)
  • Virginia State Bar (Trusts and Estates Section)
  • STEP (Society of Trusts and Estates Practitioners)
  • SABA (South Asian Bar Association - DC Chapter)
  • American Bar Association (Real Property, Trust and Estates Law Section)

Rankings and Recognition

  • Irving Cypen Freshman Scholastic Achievement Award (top ranked first year student)
  • Book Award, Criminal Law
  • Book Award, Family Law

Professional Experience

  • Counsel, Troutman Sanders LLP, 2017-present
  • Associate, Troutman Sanders LLP, 2008-2016
  • Associate, Hogan & Hartson LLP, 2008
  • Summer Associate, Hogan & Hartson LLP, 2007
  • Summer Associate, Greenberg Traurig LLP, 2006
  • Judicial Extern, Judge McDonald, Gainesville Civil Courthouse (Gainesville, Florida), 2006

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Education

  • University of Florida, J.D., magna cum laude, 2007
    Order of the Coif
    Certificate in Estates and Trust Practice, 2007
    Law Review (Candidate for 2006)
  • University of Essex, M.A., Theory and Practice of Human Rights, 1996
  • Rollins College, A.B., magna cum laude, 1994

Bar Admissions

  • 2008 Virginia
  • 2009 District of Columbia