Guide to Foreign Asset Protection Trusts: How Estate Planners Can Add an Underserved Lucrative Practice Area

Jonathan Alper, Founding Partner | Alper Law

Jonathan Alper is the founding partner of Alper Law, a Florida asset protection law firm, and a nationally recognized authority on asset protection, offshore trusts, and Florida homestead law. He has practiced Florida asset protection law since 1991 and works with clients nationwide. Jon Alper and partner Gideon Alper design and implement Cook Islands trusts for clients throughout the United States. Alper Law maintains a pure law practice: the firm does not sell investments, insurance, or packaged asset protection programs.

• Education & Credentials

Jon earned his J.D. from the University of Florida College of Law, an M.A. from Harvard University, and a B.A. from Northwestern University. He was admitted to the Florida Bar in 1976.

• Recognition & Leadership

Jon’s commentary on asset protection has appeared in The Wall Street Journal, The New York Times, Forbes, Bloomberg, The Washington Post, USA Today, Kiplinger’s, and on Dateline NBC. His work in BankFirst v. UBS Paine Webber, Inc. helped establish the legitimacy of attorney-directed asset protection planning under Florida law.

• Professional Involvement

Jon has presented Florida Bar seminars on asset protection, authored “Asset Protection for Health Care Professionals” in the Florida Bar’s Health Law Handbook, and published asset protection articles in the Florida Bar Journal. He presents national continuing legal education programs on asset protection and offshore trusts.

• Experience

Jon has practiced law for fifty years and has concentrated on Florida asset protection law since 1991. He counsels clients on protecting assets with Florida’s constitutional and statutory exemptions, homestead planning, tenancy by the entireties titling, and offshore trusts, including Cook Islands trusts.

Gideon Alper, Partner | Alper Law

Gideon Alper is a partner at Alper Law, a preeminent Florida asset protection law firm, and he is a nationally recognized expert on Cook Islands trusts, offshore LLCs, and foreign asset protection trusts. He advises clients throughout the United States on offshore trust and domestic asset protection planning. Gideon Alper and founding partner Jon Alper design and implement Cook Islands trusts for clients nationwide. Alper Law has structured offshore and domestic asset protection plans since 1991, and asset protection is the firm’s exclusive practice.

• Education & Credentials

Gideon earned his J.D. with honors from Emory University School of Law and his B.A. from the University of California, Irvine. He is admitted to practice in Florida and before the United States Tax Court.

• Recognition & Leadership

Gideon’s expert commentary on asset protection has appeared in The Wall Street Journal, The New York Times, Bloomberg, The Washington Post, CNN, and MarketWatch. He leads Alper Law’s offshore planning practice and writes the firm’s published guides to Cook Islands trusts and offshore planning.

• Professional Involvement

Gideon presents continuing legal education programs for attorneys on foreign asset protection trusts and offshore planning.

• Experience

Before entering private practice, Gideon was an attorney with the IRS Office of Chief Counsel in the Large Business and International Division, where he handled complex international tax and collection matters. At Alper Law, his international work runs from structure design through trust settlement and funding with licensed trust companies in the Cook Islands.

Guy Carson, Head of Banking and Investment | Southpac Group

Guy Carson is the Head of Banking and Investment at Southpac Group, where he manages the company’s relationships with its investment advisors and banking partners. He works directly with clients to connect them with banking and investment arrangements suited to their specific needs.

• Education & Credentials

Guy earned a Master of Business and a Bachelor of Commerce from Otago, New Zealand, and holds the New Zealand Certificate in Financial Services Level 5 (Investment).

• Recognition & Leadership

At Commonwealth Private Bank, Guy was responsible for the bank’s direct equity strategies and oversaw more than $1 billion in Funds Under Advice. He now leads the banking and investment function at Southpac Group.

• Experience

Guy began his career as an Investment Analyst at Macquarie Private Bank, where he evaluated opportunities across all asset classes. He went on to hold Portfolio Manager roles at Clime Investment Management and Adam Smith Asset Management before joining Commonwealth Private Bank. At Southpac Group, his work centers on connecting clients with tailored investment and banking solutions through the company’s banking and investment partners.

Matthew Smith, Director of Business Development, TEP | Southpac Group

Matthew Smith is the Director of Business Development at Southpac Group and a director of the company. A dual-qualified UK/NZ lawyer, he is focused on growing Southpac’s profile, product range, referrer base and business throughout the world, and he is an advocate for the international financial services industries in the Cook Islands and Nevis.

• Education & Credentials

Matthew holds a BA (Hons), a Postgraduate Diploma in Law, and a Postgraduate Diploma in Legal Practice. He is admitted as a Barrister and Solicitor in New Zealand and as a Solicitor in England and Wales, and he holds the TEP designation from the Society of Trust and Estate Practitioners (STEP).

• Recognition & Leadership

Matthew is the recipient of three Excellence Awards from STEP, the Society of Trust and Estate Practitioners, recognizing his expertise in the field of international trust management. He serves as a director of Southpac Group and previously served as the company’s Group General Manager.

• Professional Involvement

Matthew regularly represents Southpac on the international stage and has participated in numerous conferences and webinars. He has worked closely with many of Southpac’s clients and referrers during his time with the company.

• Experience

Matthew joined Southpac Group in March 2017 and spent nearly six years in the Legal Team as Legal Counsel and General Counsel. He assumed the role of Group General Manager in January 2023 before moving into his current role in April 2025. As Director: Business Development, his work centers on ensuring Southpac provides world-class fiduciary services to its clients to help them safeguard their assets and protect their legacies.

SESSION 1 – Offshore Asset Protection Trusts: Fundamentals, Overstated Objections, and Adding the Practice Area | 2:30pm – 3:30pm

This session teaches estate planning attorneys how and when to offer profit by offering offshore asset protection trusts for clients who cannot rely on domestic planning. The presentation confronts the principal misconceptions that keep many attorneys out of this practice area, including perceived tax evasion and fraudulent conveyance exposure concerns.

BREAK | 3:30pm – 3:40pm

SESSION 2 – Establishing and Administering the Offshore Trust: Jurisdiction and Trustee Selection, KYC Due Diligence, Funding, and U.S. Tax Reporting | 3:40pm – 4:40pm

The course provides a roadmap for attorneys to establish offshore trusts with offshore trustee companies. The course will explain key trust provisions, how to get though trustee due diligence, ongoing trust administration, asset transfers, offshore bank accounts and U.S. tax reporting. You will gain knowledge and confidence to establish your first offshore asset protection trust.