2024 Palm Beach Office Forum Report

PANEL SUMMARY

The discussion highlighted the complexities arising from a more global distribution of family members across multiple jurisdictions and the evolving family office governance structures in Latin America. In particular, families are increasingly recognizing that a dictatorial model centered on the family patriarch or matriarch does not position the next generation for success. Although progress is uneven across countries, there are increasing efforts to incorporate younger family members into family office operations and to build more robust governance structures. The panelists also described the growing popularity of U.S.-based dynasty trusts, which allow a family to access the benefits of U.S. structures and courts, while retaining foreign tax treatment.

ATTENDEE POLLING DATA

Which of the following would you rate as the top risk to the long-term wealth of high-net-worth LATAM families? Please select one:

(A) Family disputes and break-up

13%

(B) Political risks and increased taxation

44%

(C) Failure to appropriately engage the next generation

33%

(D) Lack of planning

7%

(E) Poor investment management

2%

How do LATAM families of wealth equip the next generation to understand the broad responsibilities of wealth? Please select all that apply:

(A) We trust in the family environment and education we provide at home

29%

(B) We regularly discuss our wealth and the responsibilities associated with it

36%

(C) We encourage our next-generation children to attend programs and bespoke education

36%

PALM BEACH FAMILY OFFICE FORUM | 9

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