One of the first international law firms, S&C has advised individuals, families and trustees worldwide on U.S.-related legal matters for more than 135 years. These representations require effective coordination with counsel, tax and business advisers in the family’s “home” country or countries, and in the relevant trust centers and other jurisdictions in which the family may have interests.

The Group helps clients structure and restructure family businesses in the pursuit of long-term family goals. When generational transition poses critical challenges, S&C draws upon the expertise of the Firm’s Estates and Personal, Corporate, Real Estate, Litigation and Tax groups. Together they work to preserve the vitality of a family’s company and address concerns about control and the division of wealth. The Group also advises on governance matters for family businesses, including family governing bodies (family constitutions and family councils), family business planning, family office structures and on a host of related issues of importance for family businesses such as conflict resolution, risk management and ESG investing.

Trusts and estates litigation often presents complex conflict-of-laws issues and requires coordinated litigation strategies across multiple jurisdictions. The Firm is regularly involved in disputes regarding contested wills, trust administration, challenged gifts and forced inheritance laws. S&C has a reputation for negotiating the resolution of such disputes in creative, tax-efficient ways that minimize family strife, expense and publicity.

S&C provides advice to major charitable and cultural institutions and private foundations worldwide. Clients value the Firm’s detailed knowledge of, and experience with, relevant tax law. S&C advises on executive compensation, structuring of employer-employee policies and procedures, corporate organization and governance matters, real estate, environmental law, banking and investment matters, litigation and private foundation tax rules.