Non-U.S. Citizen Spouses – How It Affects Your Planning

November 3, 2025

Estate planning becomes significantly more complex when one spouse is not a U.S. citizen. Most married couples can transfer assets freely between each other using the unlimited marital deduction — deferring estate taxes until both spouses have passed. However, this key benefit is available only when both spouses are U.S. citizens. When one spouse is not, even a well-intentioned transfer of wealth can result in unexpected taxes of up to 40% or more.

This article from Garza Business & Estate Law explains the unique estate planning challenges faced by affluent families with international ties and outlines the legal strategies available to protect their wealth. It explores how the Qualified Domestic Trust (QDOT) can delay estate taxes for non-citizen spouses, the requirements for establishing one, and why foreign tax systems and trust recognition laws can complicate implementation.

Thinking About Buying Your Boss’s Business? Read This First

October 29, 2025

Thinking about buying your boss’s business? It might seem like the opportunity of a lifetime — a natural next step after years of loyalty and hard work. But before you sign anything, make sure you understand exactly what you’re stepping into. Many key employees who take over their boss’s company end up burdened with hidden debt, poor deal structures, and legal pitfalls they never saw coming.

This guide breaks down the critical legal and financial questions every would-be buyer should ask before committing. From due diligence on the company’s finances and customer base, to understanding the real funding structure and protecting yourself from phantom equity, we cover the traps that can turn a dream deal into a financial nightmare. Learn why transition planning and clear contractual protections—including indemnification clauses and non-compete agreements—are essential to protect your future.

Rewarding Key People Without Giving Away Equity: Smart Options for Business Owners

October 28, 2025

As your business grows, retaining and rewarding your top performers becomes essential — but giving away equity isn’t always the smartest move. This article from Garza Business & Estate Law explores how business owners can recognize and retain key employees without losing control or ownership of their company.

When a loyal, high-performing employee starts hinting about “ownership,” it can put you in a difficult position. While the desire to reward commitment is natural, handing over equity can lead to legal and operational complications — from valuation disputes and loss of control to conflicts with heirs or future buyers. Instead, there are strategic, legally sound alternatives that offer similar benefits without the risks.