30 years ago, the concept of a trust became very popular in the Latin American and Asian markets. Now that the Donors and Settlors of these trusts are becoming too old to manage them or have passed away, has there been any consideration toward how US centric the beneficiaries of these trusts have become?  The children of many Latin American and Asian families have become US residents however their inheritance still remains offshore. This Blog is intended to discuss the many cross border issues associated with the US beneficiaries of Offshore Trusts.