About Nicholas J. Heuer

Nicholas Heuer's practice focuses on advising the international private client. This entails counseling ultra-high-net-worth individuals, their closely-held business interests, family offices and private trust companies whose circumstances generally have international components intersecting with the US legal system. Clients trust Nick's innovative and practical solutions that simplify the complex nature of any cross-border legal matter or endeavor.

Trusted counsel for cross-border matters

Nick's broader practice involves “inbound” and “outbound” planning and, in each case, is mostly comprised of three core areas of the law: tax, trusts and estates, and corporate law, both from a planning and operational perspective. His “inbound” counsel spans foreign grantor and non-grantor trust planning for non-US settlors having US beneficiaries, investment in the United States by non-US family offices and individuals, non-US persons seeking to immigrate to the United States, or non-US closely-held businesses looking to make investments in, or enter, the US market. His “outbound” counsel includes US persons who live or have assets and investments abroad, may inherit from—or leave an inheritance for—non-US family members, or desire to expatriate or become a bona fide resident of a US territory (e.g., US Virgin Islands). In this regard, Nick travels extensively outside the United States to build the necessary relationships with foreign wealth advisors, fiduciaries and attorneys in order to provide comprehensive and competent counsel to the international private client.

Based on his historical transactional tax experience, Nick is equipped to guide and facilitate a wide variety of transactions and business ventures that often present themselves to the international private client. He seamlessly works with his partners—with whom he has devoted considerable time developing trusting relationships—to assist with various matters, including real estate acquisitions, joint ventures, litigation, and employment and intellectual property issues. In doing so, Nick puts himself in his client's shoes, seeking to solve complex issues in a cost-efficient and pragmatic manner.

Bespoke compliance and regulatory counsel

Nick routinely advises on various tax compliance and other regulatory regimes applicable to non-US individuals and businesses with investments in the United States, as well as US individuals and businesses with offshore investments. This includes drafting US tax compliance memorandum, advising noncompliant taxpayers through the various voluntary disclosure programs, evaluating Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) classifications and obligations, and providing counsel in respect of the US Corporate Transparency Act and its impact on trust structures. To ensure his clients are fully compliant, Nick has developed a network of trusted US accountants—along with his partners whose careers are devoted to corporate regulatory compliance—who possess the know-how to assist with the complex legal demands the international private client faces.

Tailored solutions for private trust companies

While not always cross-border in nature, Nick's background related to non-US private trust companies has translated into a niche for domestic private trust companies. He advises families on all phases of utilizing a domestic private trust company to achieve the long-term succession and wealth planning goals through the existing trust arrangements those families have in place. Leveraged along with his experience with traditional domestic estate planning vehicles (e.g., IDGTs, GRATs), his legal guidance includes creating and implementing domestic private trust companies, drafting their organizational documents to attain each family's operational needs, and providing ongoing counsel regarding their administration.

Outside of his legal practice, Nick is an adjunct professor in the LLM Tax Program at Northwestern Pritzker School of Law, where he teaches international estate planning.

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Practice Focus

  • Private wealth
  • Corporate
  • Private funds and investment management
  • Transactional tax planning
  • Real estate

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Education
  • University of Miami School of Law, LLM
  • Drake University, JD
  • Lawrence University, BA
Bar Admissions
  • Illinois
Recognitions
Recognized or listed in the following:
  • Best Lawyers in America
    Ones to Watch
    Trusts and Estates, 2022–2025
    Tax Law, 2023–2025
  • Citywealth
    Future Leaders Awards
    Lawyer of the Year, 2022
  • Legal Week
    Private Client Global Elite - "Ones to Watch," 2021
Award Methodologies