New York private clients/trust and estates partner Amy Heller spoke at International Estate & Tax Planning 2017, a PLI seminar held May 22 in New York. Ms. Heller joined a panel discussion titled "Foreign Trust Tax Planning: The Difficult Questions," which focused on practical strategies for dealing with throwback tax; dealing with trustee, beneficiary and settlor mobility; trust decanting and migration; practical uses of life insurance; and other common and not-so-common problematic scenarios facing trustees.