# Dilendorf Law Firm PLLC > New York law firm acting for private clients, families and businesses in digital-asset recovery, cross-border wealth structuring and asset protection. Counsel of record in more than 130 cybercrime-related arbitration matters before AAA, JAMS and NAM, and among the early U.S. practices focused on digital-asset law since 2017. Dilendorf Law Firm PLLC · 115 Broadway, 5th Floor, New York, NY 10006 · +1-212-457-9797 · info@dilendorf.com Everything below is written by the firm. Articles state the law as it stood on the date each one carries and are general information, not legal advice for a particular matter. ## Practice areas - [Asset Protection](https://dilendorf.com/asset-protection/): New York asset protection attorneys. Trusts, LLCs and FLPs set up before a claim exists and tested against the statutes and cases that decide whether they hold. - [Asset Protection & Cross-Border Structuring](https://dilendorf.com/asset-protection-cross-border-structuring/): We advise high-net-worth individuals, entrepreneurs, family offices and international families on asset protection and cross-border structuring from New York. - [Asset Protection Trusts](https://dilendorf.com/asset-protection-trusts/): Protection depends on two things: the right structure for your situation, and putting it in place before you need it. The right one is built for your facts… - [Cross-Border Wealth Structuring](https://dilendorf.com/cross-border-wealth/): New York attorneys for international families: residency and pre-immigration tax planning, foreign trusts, FBAR and FATCA compliance, offshore structures. - [Crypto & Digital Asset Recovery](https://dilendorf.com/crypto-digital-asset-recovery/): New York attorneys for crypto theft, SIM-swap and exchange account takeovers: blockchain forensics, arbitration against carriers and exchanges, asset recovery. - [Crypto Theft & Fraud Recovery](https://dilendorf.com/crypto-theft-fraud-recovery/): Your account was drained. The institution says it is not their problem. It often is. We pursue recovery against exchanges, carriers, and banks through binding… - [Digital Asset Protection](https://dilendorf.com/digital-asset-protection/): Digital assets have two ways to disappear, and neither involves a thief. A key lost is a fortune gone. A holder gone is a fortune lost. Most people have… - [FBAR / FATCA & Offshore Compliance](https://dilendorf.com/fbar-fatca-offshore-compliance/): Leaving the United States does not end your reporting obligations. They follow you, and they are more technical than almost anyone expects. U.S. citizens and… - [Foreign Grantor Trusts](https://dilendorf.com/foreign-grantor-trusts/): You are not a U.S. person. Your children are. There is an established structure for families in this position, and it has to be built and maintained correctly. - [Forensics & Investigation](https://dilendorf.com/forensics-investigation/): You were told the money is gone and cannot be traced. That is not true. The blockchain records every transaction permanently, and stolen funds have to surface… - [HNW Cybercrime Arbitration](https://dilendorf.com/hnw-cybercrime-arbitration/): We represent high-net-worth individuals, family offices, investors, and international businesses in complex cybercrime, cryptocurrency, and digital asset disputes. - [Inbound U.S. Wealth Planning](https://dilendorf.com/inbound-us-wealth-planning/): For international families, founders, and family offices moving capital, businesses, or themselves into the United States. Most inbound plans fail in the gaps… - [LLC & Family Limited Partnership Structuring](https://dilendorf.com/llc-flp-structuring/): Hold your assets under one roof, stay in control, and set the terms for what comes next. The structure holds only if it is real, and treated that way. - [Pre-Immigration Tax Planning](https://dilendorf.com/pre-immigration-tax-planning/): There is a window before you become a U.S. taxpayer. Planning within it can shape how U.S. income and estate tax apply to your worldwide wealth. That is the… - [Pre-Litigation Planning](https://dilendorf.com/pre-litigation-planning/): The protection that holds is the protection you put in place before a claim exists. Once a lawsuit is on the horizon, the options narrow and every move you… - [SIM-Swap & Account Takeover](https://dilendorf.com/sim-swap-account-takeover/): Your phone went dead. By the time service came back, the accounts were empty. You did nothing wrong. Someone handed your phone number to a stranger. That is… - [Structure Stress-Testing](https://dilendorf.com/structure-stress-testing/): A structure you have never tested is one you are trusting on faith. We put it under the same pressure a court or creditor would — before one does. Most asset… ## Insights — Crypto Recovery and Arbitration - [Why Tracing Fails Without 18 U.S.C. § 981](https://dilendorf.com/blog/why-tracing-fails-without-18-u-s-c-%c2%a7-981/): A tracing report will not get stolen crypto back. Only agencies with 18 U.S.C. 981 seizure power can freeze and forfeit it. Where a crypto lawyer fits. - [Stolen USDC: Freezes, Asset Recovery, and Legal Remedies](https://dilendorf.com/blog/stolen-usdc-freezes-asset-recovery-and-legal-remedies/): USDC stolen? A New York crypto lawyer explains why Circle cannot reverse it, how to freeze the funds, and how forfeiture or a New York TRO returns them. - [Domain Account Takeover: What Victims Must Do in the First 48 Hours](https://dilendorf.com/blog/domain-hijacking-lawyer-nyc/): A stolen domain takes ten minutes and can take email, the customer portal and the brand with it. What a victim has to do in the first 48 hours. - [Sent Crypto on the Wrong Network to an Exchange?](https://dilendorf.com/blog/sent-crypto-on-the-wrong-network-to-an-exchange/): Sent crypto on the wrong network to Coinbase, Kraken or another U.S. exchange? What the user agreements say about unsupported deposits and when a recovery… - [Stolen Phone, Drained Crypto: When Exchanges Are Liable](https://dilendorf.com/blog/stolen-phone-crypto-theft-exchange-liability/): When a stolen phone leads to a drained exchange account, the exchange's own authentication, monitoring and response can make it liable despite the third-party cri… - [SIM Swap Lawyer Explains Crypto Theft in 2026](https://dilendorf.com/blog/sim-swap-lawyer-crypto-theft-2026/): How SIM swap attacks steal crypto in 2026, why carriers and exchanges share responsibility, and the legal options a victim has, explained by a SIM swap attorney o… - [Coinbase Account Theft in 2026: Legal Steps to Take](https://dilendorf.com/blog/coinbase-account-theft-attorney-2026/): Crypto stolen from Coinbase or another U.S. exchange in 2026? Why the user agreement and its arbitration clause give victims a legal path even after the… - [Coinbase User Agreement Update: Why It Matters After a Hack](https://dilendorf.com/blog/coinbase-crypto-stolen-2026-theft-attorney-arbitration/): Coinbase's December 2025 user agreement update left its arbitration and dispute rules unchanged. What that means for a hacked-account claim in 2026 and how… - [Sprint Corp. v. FCC (2025): Carrier Liability for SIM Swaps](https://dilendorf.com/blog/sim-swap-crypto-theft-attorney-sprint-v-fcc-2025/): Sprint Corp. v. FCC (D.C. Cir. 2025) affirmed penalties on carriers for failing to protect customer data. What the ruling means for SIM swap victims pursuing… - [SIM Swap Attorney on Verizon v. FCC & Crypto Losses (2026)](https://dilendorf.com/blog/2026-sim-swap-lawyer-verizon-att-at-tmobile/): Verizon v. FCC (2d Cir. 2025) upheld a $46.9 million forfeiture for failing to protect customer data. Why the ruling matters for SIM swap victims suing… - [Crypto Losses from SIM Swaps: Carrier Liability FAQ](https://dilendorf.com/blog/crypto-losses-from-sim-swaps-carrier-liability-faq/): Are AT&T, Verizon and T-Mobile liable when a SIM swap leads to stolen crypto? What the carriers' contracts say, how courts have ruled and how a claim proceeds… - [Verizon Arbitration FAQ: What You Need to Know](https://dilendorf.com/blog/verizon-arbitration-faq-what-you-need-to-know/): How to pursue a claim against Verizon after a SIM swap or account compromise: the Customer Agreement's arbitration clause, the notice step and what the process lo… - [Arbitration Against T-Mobile: FAQ Guide](https://dilendorf.com/blog/arbitration-against-t-mobile-faq-guide/): Arbitration against T-Mobile after a SIM swap: the Notice of Dispute, serving the registered agent, filing with the AAA and what to expect, answered question by q… - [Step-by-Step Coinbase Arbitration FAQ Guide](https://dilendorf.com/blog/step-by-step-coinbase-arbitration-faq-guide/): Coinbase arbitration step by step: the support ticket, the formal complaint, the 45-business-day clock and filing the claim, with the user agreement provisions th… - [Binance.US Arbitration — Step-by-Step FAQ Guide](https://dilendorf.com/blog/binance-us-arbitration-step-by-step-faq-guide/): Binance.US arbitration step by step: the pre-filing requirements, the AAA consumer rules, costs, and how to build a documented claim after an account compromise. - [What to Do If Your Binance.US Account Gets Hacked](https://dilendorf.com/blog/what-to-do-if-your-binance-us-account-gets-hacked/): Crypto stolen from a Binance.US account: secure the account, preserve the evidence, follow the platform's mandatory complaint process and prepare the arbitration… - [Why Terpin v. AT&T Matters for Self-Custody Wallet Users](https://dilendorf.com/blog/why-terpin-v-att-matters-for-self-custody-wallet-users/): Terpin v. AT&T, set for trial in 2026, may define what carriers owe SIM swap victims. Why it matters to users of MetaMask, Trust Wallet and hardware wallets… - [How to Give Notice to Coinbase: Formal Complaint Guide](https://dilendorf.com/blog/how-to-give-notice-to-coinbase-formal-complaint-guide/): How to give Coinbase formal notice after a hack: the support ticket under Section 7, the formal complaint, the 45-business-day response period and when arbitratio… - [Negligence Liability of Carriers in SIM Swaps](https://dilendorf.com/blog/negligence-liability-of-carriers-in-sim-swaps/): Negligence claims against carriers after a SIM swap often fail on the economic loss rule and the absence of a duty beyond the contract. What Terpin v. AT&T… - [SIM-Swap: What Carriers Must Tell You (and When)](https://dilendorf.com/blog/sim-swap-what-carriers-must-tell-you-and-when/): After a SIM swap or port-out, the carrier's notices and internal records are the earliest evidence of when it happened and how it was authenticated. What… - [NYDFS Bitlicense: Gold Standard for U.S. Crypto Consumer Protection](https://dilendorf.com/blog/crypto-theft-recovery-coinbase-uphold-kraken-bitlicense-standards/): New York's BitLicense rules set the standard for crypto consumer protection, and exchanges serving New Yorkers apply them everywhere. How to use them in a… - [EFTA & Crypto After Uphold: Two Judges, Two Roads](https://dilendorf.com/blog/efta-crypto-after-uphold-two-judges-two-roads/): Does the Electronic Fund Transfer Act cover crypto stolen from an exchange? Two S.D.N.Y. judges ruled differently in Yuille and Nero v. Uphold, twelve days… - [The Loss Is Yours: Inside Coinbase’s Terms That Shift Liability to Users](https://dilendorf.com/blog/the-loss-is-yours-inside-coinbases-terms-that-shift-liability-to-users/): The clauses in Coinbase's U.S. user agreement that shift losses from phishing, SIM swaps and credential theft onto customers, quoted and explained, and how they w… - [Terpin v. AT&T: A SIM-Swap Case That Put FCA in the Spotlight](https://dilendorf.com/blog/terpin-v-att-a-sim-swap-case-that-put-fca-in-the-spotlight/): Terpin v. AT&T: a $24 million SIM swap loss, a Federal Communications Act claim revived by the Ninth Circuit and a 2025 ruling that sent the case toward trial. - [SIM-Swap Arbitration Win Against T-Mobile (Jones v. T-Mobile)](https://dilendorf.com/blog/sim-swap-arbitration-win-against-t-mobile-jones-v-t-mobile/): Jones v. T-Mobile: a SIM swap victim won in private arbitration against the carrier. How the claim was built, what the record showed and why the SIM swap was… - [Are Coinbase’s Arbitration Clauses Enforceable? Key Cases Explained](https://dilendorf.com/blog/are-coinbases-arbitration-clauses-enforceable-key-cases-explained/): Courts have consistently upheld Coinbase's arbitration clause, including in Aggarwal v. Coinbase. What the key cases hold and what it means for a customer… - [SIM Swap Results in Crypto Theft: 15 Steps to Reclaim Your Digital Assets](https://dilendorf.com/blog/sim-swap-results-in-crypto-theft-15-steps-to-reclaim-your-digital-assets/): Crypto stolen after a SIM swap: 15 steps to preserve evidence, notify the carrier and exchange, and pursue recovery, from an attorney with over six years of crypt… - [Crypto Theft Help Center: Recover Stolen Funds from Exchanges](https://dilendorf.com/blog/crypto-theft-help-center-recover-stolen-funds-from-exchanges/): A starting point if your crypto was stolen from Coinbase, Kraken or Binance: step-by-step guides to recovery, arbitration and law enforcement from an attorney wit… - [Arbitrating Crypto Theft Claims Against Crypto Exchanges](https://dilendorf.com/blog/arbitrating-crypto-theft-claims-against-crypto-exchanges/): How arbitration against a crypto exchange works after a theft: AAA, JAMS and NAM procedure, costs, evidence and what an evidentiary hearing involves, from a crypt… - [Crypto Hacked or Stolen? Lawyer’s 15 Steps to Recovery](https://dilendorf.com/blog/crypto-hacked-or-stolen-lawyers-15-steps-to-recovery/): Fifteen steps after a crypto hack or theft from a U.S. exchange: written notice, evidence preservation, law enforcement reports and the arbitration path to recovery. ## Insights — Private Wealth - [Cyber Breach Lawyer: Board Risks After June 22, 2026](https://dilendorf.com/blog/cyber-breach-lawyer-board-risks-after-june-22-2026/): Five Eyes agencies say breaches will occur. A New York cyber breach lawyer on the duties, notice clocks, and insurance gaps boards face after June 22, 2026. - [Crypto Custody in the AI Attack Era: Who Bears the Loss?](https://dilendorf.com/blog/crypto-custody-in-the-ai-attack-era-who-bears-the-loss/): The NSA and its Five Eyes partners say AI-driven cyber attacks are months away. Here is who bears the loss under every crypto custody model, and what to check… - [EB-5 With Crypto Funds: Proving a Lawful Source to USCIS](https://dilendorf.com/blog/eb-5-with-crypto-funds-proving-a-lawful-source-to-uscis-2/): Crypto trading, mining and DeFi gains can fund an EB-5 petition, but USCIS demands proof of lawful source for every transaction. How to document a… - [Why FLPs Are Not Creditor-Proof](https://dilendorf.com/blog/why-flps-are-not-creditor-proof/): A family limited partnership separates partnership property from a partner's interest, but a charging order can still reach distributions or force a sale. - [Business Email Compromise: Critical First 72 Hours](https://dilendorf.com/blog/business-email-compromise-critical-first-72-hours/): Business email compromise cost U.S. victims over $3 billion in 2025. What to do in the first 72 hours after a fraudulent wire: FBI, FinCEN, the banks and the… - [Battley v. Mortensen: Alaska DAPT Fails in Bankruptcy](https://dilendorf.com/blog/battley-v-mortensen-alaska-dapt-fails-in-bankruptcy/): Battley v. Mortensen: a properly formed Alaska asset protection trust was unwound in bankruptcy under 11 U.S.C. 548(e) because the facts showed intent to… - [How U.S. Courts Treat Domestic Asset Protection Trusts (DAPTs)](https://dilendorf.com/blog/how-u-s-courts-treat-domestic-asset-protection-trusts-dapts/): U.S. courts do not treat domestic asset protection trusts as automatic shields. The cases turn on who funded the trust, who controls it, when it was formed… - [When a Nevada DAPT Fails: United States v. Huckaby](https://dilendorf.com/blog/when-a-nevada-dapt-fails-united-states-v-huckaby/): United States v. Huckaby: a Nevada spendthrift trust did not stop a federal judgment lien against California real estate held through it. Why the asset's… - [Asset Protection for U.S. & International Clients 2026](https://dilendorf.com/blog/asset-protection-lawyer-us-international-2026/): Asset protection and estate planning for high-risk professionals and global entrepreneurs: domestic and offshore trusts, FLPs and the mistakes that get structures… - [2025 Delaware DAPT Win: CES 2007 Trust Upheld](https://dilendorf.com/blog/delaware-dapt-asset-protection-attorney-for-high-risk-professionals/): In the Matter of the CES 2007 Trust: Delaware's Court of Chancery upheld a domestic asset protection trust against a Michigan judgment creditor even for a non-res… - [Crypto Multisig Trusts for Secure Estate Planning](https://dilendorf.com/blog/crypto-estate-planning-multisig-trusts-asset-protection-attorney/): A framework for holding self-custodied crypto in trust with multisignature wallets so heirs can access it securely, from an attorney who has handled crypto theft… - [Rush v. Sessions: When Trusts Fail to Protect Assets](https://dilendorf.com/blog/cook-islands-trust-attorney-creditor-risk-sessions-case/): Rush University Medical Center v. Sessions: an Illinois court let a creditor reach assets moved into trusts, including a Cook Islands trust, to avoid a known $1.5… - [Crypto and Cook Islands Trusts: Attorney Perspective](https://dilendorf.com/blog/crypto-cook-islands-trust-attorney-htm/): Why most U.S. crypto holders do not need a Cook Islands trust: loss of control, failed impossibility defenses, ten-year clawbacks and tax events, and the practica… - [Foreign Property Risks: Asset Protection Attorney Explains](https://dilendorf.com/blog/real-estate-asset-protection-attorney-html/): How U.S. courts reach foreign property held through offshore companies: Wells Fargo v. Barber treated a Nevis LLC interest as Florida property. What this… - [Revocable Living Trusts for Crypto](https://dilendorf.com/blog/revocable-living-trusts-for-crypto-attorney/): A revocable living trust built for Bitcoin, Ethereum and other digital assets: how a crypto special purpose trust cuts theft risk and gives heirs a clear path to… - [New York Asset Protection Attorney for Tech & Crypto](https://dilendorf.com/blog/new-york-asset-protection-attorney-legal-strategies-html/): Asset protection tools for tech founders and crypto investors in New York: why DAPTs fail residents of some states, how FLPs protect equity and crypto, and where… - [New York Asset Protection Lawyer for Real Estate](https://dilendorf.com/blog/new-york-real-estate-asset-protection-lawyers-html/): Why family limited partnerships often protect New York real estate better than LLCs: charging-order protection, tested partnership law and creditor remedies compa… - [Asset Protection Lawyer for Tech Founders & Crypto Trusts](https://dilendorf.com/blog/asset-protection-lawyer-tech-founders-crypto-trust-strategies/): Asset protection for tech founders and digital asset holders: FLPs, domestic asset protection trusts, Cayman STAR trusts and Swiss or Liechtenstein custody, in on… - [Crypto Asset Protection, Legal Strategies for Digital Wealth](https://dilendorf.com/blog/crypto-estate-planning-asset-protection-strategies-attorney/): Practical ways to protect digital wealth from an attorney practising crypto law since 2017: family limited partnerships, Cayman trusts, Swiss custody, U.S. hybrid… - [Crypto Estate Planning 2025: Two Critical Mistakes to Avoid](https://dilendorf.com/blog/crypto-estate-planning-2025-two-critical-mistakes-to-avoid/): The two biggest crypto estate planning mistakes: leaving assets on an exchange and relying on a basic will. What to use instead: revocable trusts, multisig… - [Cook Islands Trusts & Crypto Asset Protection: What U.S. Investors Need to Know](https://dilendorf.com/blog/cook-islands-trusts-crypto-asset-protection/): Cook Islands trusts are widely sold to crypto investors, but U.S. courts and tax rules limit what they protect. The risks and the alternatives: revocable… - [How U.S. Courts Attack Cook Islands Trusts – Part I](https://dilendorf.com/blog/cook-islands-trust-attorney-ftc-v-affordable-media/): FTC v. Affordable Media (9th Cir. 1999) in plain English: duress clauses, repatriation orders, civil contempt and why the impossibility defense failed for a Cook… - [Rethinking Offshore Asset Protection in 2026: How U.S. Courts Treat Offshore Trusts](https://dilendorf.com/blog/rethinking-offshore-asset-protection-how-u-s-courts-treat-offshore-trusts/): How U.S. courts treat offshore and domestic asset protection trusts in 2026: control, intent and timing, repatriation orders, denied discharges and what a structu… - [Cook Islands Trusts: Legal Risks Every Client Should Know](https://dilendorf.com/blog/cook-islands-trusts-legal-risks-every-client-should-know/): Cook Islands trusts can protect assets when old, cold and properly run, but bankruptcy courts have unwound them over fraudulent transfers and retained control. - [Cook Islands Trust Risk Review & Advisory Services](https://dilendorf.com/blog/cook-islands-trust-risk-review-advisory-services/): Independent legal review of an existing or proposed Cook Islands trust: control, beneficiary rights, U.S. disclosure and the missteps that expose a settlor to con… ## Insights — Payments and Fintech - [Stripe Disputes: Takeovers, Shutdowns And Collections](https://dilendorf.com/blog/stripe-disputes-takeovers-shutdowns-and-collections/): What the Stripe Services Agreement means when an account is hacked, frozen, closed or sent to collections: the liability cap, the arbitration clause and the merch… - [Wire is Gone: Recovering Losses After Bank Says No](https://dilendorf.com/blog/wire-is-gone-recovering-losses-after-bank-says-no/): A vendor email changes bank details, the controller wires the money, the bank recalls too late. Recovery options after a business email compromise when the… - [Stripe Dispute Lawyer: Frozen, Reserved, Match-Listed?](https://dilendorf.com/blog/stripe-dispute-lawyer-frozen-reserved-match-listed/): Any dispute with Stripe: frozen funds, reserves, terminations, chargebacks, or a MATCH listing? A New York Stripe dispute lawyer maps your real options. - [Real Estate Tokenization (RWA) Explained](https://dilendorf.com/blog/rwa-attorney-digital-asset-tokenization/): Real estate tokenization on the blockchain raises securities, regulatory and operational questions that sponsors often underestimate. The legal framework for… - [Retail vs. Wholesale ISO Explained](https://dilendorf.com/blog/retail-vs-wholesale-iso-explained/): Retail and wholesale ISOs differ in who carries merchant risk, who owns the portfolio and who answers to the processor. Why the choice is a legal decision… - [How to Start an ISO: Step-by-Step Legal Guide](https://dilendorf.com/blog/how-to-start-an-iso-step-by-step-legal-guide/): How to start an independent sales organization in payment processing: entity, processor agreement, residual rights, portfolio ownership and exit terms, step by step. - [Stripe Disputes: What Merchants Should Know](https://dilendorf.com/blog/stripe-disputes-what-merchants-should-know/): Why Stripe suspends accounts and freezes payouts, what the Services Agreement allows, and how a merchant negotiates a dispute over frozen funds, compliance review… - [Regulatory Risks for ISOs in Payment Processing](https://dilendorf.com/blog/regulatory-risks-for-isos-in-payment-processing/): The regulatory framework around independent sales organizations in payment processing: card network rules, data security, fraud prevention and how ISO agreements… - [Shopify Suspended Account? Key Tips for Merchants](https://dilendorf.com/blog/shopify-suspended-account-key-tips-for-merchants/): When Shopify suspends a store or freezes payouts the business stops overnight. The platform terms that govern the relationship and the steps a merchant can… - [Rights of First Refusal (ROFR) in Merchant Portfolio Transfers](https://dilendorf.com/blog/rights-of-first-refusal-rofr-in-merchant-portfolio-transfers/): Rights of first refusal in ISO agreements control whether and how a merchant portfolio can be sold. How the clause works, how courts read it and what to… - [Who Owns the Merchant Portfolio? The Contract Decides](https://dilendorf.com/blog/who-owns-the-merchant-portfolio-the-contract-decides/): Courts decide who owns a merchant portfolio by the ISO agreement alone: vesting triggers, transfer rights and residual control. What the contract must say to… - [Negotiating Venue in Your ISO Agreement](https://dilendorf.com/blog/negotiating-venue-in-your-iso-agreement/): Venue and arbitration clauses in an ISO agreement decide where disputes over residuals, portfolio ownership and termination are fought. AAA, JAMS, NAM and… - [Negotiating ISO Agreements: Key Tips for Agents & ISOs](https://dilendorf.com/blog/attorney-iso-agreement-independent-sales-organizations/): Key terms to negotiate in an ISO agreement with a merchant bank or processor: portfolio ownership, residual compensation, liability, termination and dispute resol… ## Insights — Cross-Border Planning - [U.S. Pre-Immigration Tax Planning: What to Know Before You Move](https://dilendorf.com/blog/u-s-pre-immigration-tax-planning-what-to-know-before-you-move/): Moving to the US? Learn when tax residency begins and what must be reported. Contact Dilendorf Law to review your assets and reporting before you move. - [IRS Voluntary Disclosure for Foreign Assets and Crypto](https://dilendorf.com/blog/irs-voluntary-disclosure-for-foreign-assets-and-crypto/): How the IRS Voluntary Disclosure Practice, Streamlined procedures and delinquent-return procedures differ, how the penalties are computed, and the mistakes… - [AI Cyberattacks and Asset Protection Trusts: Who Bears the Loss?](https://dilendorf.com/blog/ai-cyberattacks-and-asset-protection-trusts-who-bears-the-loss/): When a cybercriminal drains a trust's bank or custody account, the trust agreement decides whether the trustee or the beneficiaries bear the loss. How to… - [Offshore Grantor Trusts: The Gift Election That Backfires](https://dilendorf.com/blog/offshore-grantor-trust-attorney-cook-islands-incomplete-gift-creditor-risk/): A completed or an incomplete gift to a foreign grantor trust decides more than tax — an incomplete gift hands a creditor its best argument in court. - [FBAR and FATCA Risks for U.S. Expats](https://dilendorf.com/blog/fbar-and-fatca-risks-for-u-s-expats/): U.S. citizens and green card holders abroad still owe FBAR (FinCEN 114) and FATCA (Form 8938) filings even with no U.S. tax due. Thresholds, penalties and how… - [Trust Planning for Non-U.S. Parents with U.S. Children](https://dilendorf.com/blog/foreign-grantor-trust-us-children/): How a foreign grantor trust lets non-U.S. parents pass wealth to children in the United States without U.S. income or estate tax, based on the IRS's own ruling, a… - [Foreign Buyers of New York Real Estate: the Ownership Structure Decides the Tax Bill](https://dilendorf.com/blog/foreign-buyers-nyc-real-estate/): For a foreign buyer of New York real estate the ownership structure, fixed at purchase, decides estate tax, income tax and FIRPTA exposure. The common… - [U.S. Exit Tax Rules and Expatriation Planning](https://dilendorf.com/blog/exit-tax-expatriation-attorney-u-s-citizens-green-card-holders/): Renouncing U.S. citizenship or giving up a green card can trigger the exit tax under IRC 877A. Who is a covered expatriate, how the deemed sale works and how… - [CFC vs PFIC: Complete Guide to Foreign Corp Reporting](https://dilendorf.com/blog/cfc-pfic-reporting-attorney/): CFC and PFIC rules decide whether a U.S. person files Form 5471 or Form 8621 for a foreign company. How each regime works, penalties from $10,000 per form and… - [Manhattan Real Estate: Legal Guide for Global Buyers](https://dilendorf.com/blog/nyc-real-estate-attorney-for-international-buyers/): Legal strategies for international buyers of Manhattan real estate: market timing, ownership structures, tax exposure and closing practice, from a New York attorn… - [Green Card Taxes: Stay or Exit? Key U.S. Considerations](https://dilendorf.com/blog/green-card-taxes-stay-or-exit-key-u-s-considerations/): A green card holder is a U.S. tax resident on worldwide income even while living abroad. The tax consequences of keeping or giving up a green card, and how to… - [U.S. Pre-Immigration Tax Planning](https://dilendorf.com/blog/us-estate-tax-attorney-60000-exemption-pre-immigration-planning-html/): A nonresident non-citizen gets only a $60,000 U.S. estate tax exemption on U.S. assets. Why foreign nationals should plan before moving to the United States… - [Triggering Capital Gains with Offshore Trusts](https://dilendorf.com/blog/offshore-trusts-cook-islands-irc-684-capital-gains-html/): Moving appreciated assets into a foreign trust can trigger capital gains under IRC 684. The difference between a domestic DAPT and a Cook Islands or Cayman… ## Insights — Litigation and Risk - [Emergency Court Relief in New York: TROs Explained](https://dilendorf.com/blog/emergency-court-relief-in-new-york-tros-explained/): New York TRO attorney for emergency relief when a bank freezes your account, a lease or closing is at risk, or a partner moves funds. Call Dilendorf Law Firm. - [Ransomware Payment: Legal Risks in the First 72 Hours](https://dilendorf.com/blog/ransomware-payment-legal-risks-in-the-first-72-hours/): Dilendorf Law Firm guides clients through ransomware incidents, sanctions screening, forensic response, breach notifications, insurance claims, and recovery. - [Real Estate Wire Fraud: Whose System Was Compromised?](https://dilendorf.com/blog/real-estate-wire-fraud-whose-system-was-compromised/): After a real estate wire goes to a thief, liability turns on whose inbox was compromised. How forensic review assigns the loss between buyer, title company… - [New York SHIELD Act Attorney: Is Your Cybersecurity Reasonable?](https://dilendorf.com/blog/new-york-shield-act-attorney-is-your-cybersecurity-reasonable/): The New York SHIELD Act requires reasonable cybersecurity from any business holding New Yorkers' data. What counts as reasonable in 2026 and what a breach… - [Wire Fraud Kill Chain: 72 Hours After a Fraudulent Wire](https://dilendorf.com/blog/wire-fraud-kill-chain-72-hours-after-a-fraudulent-wire/): Fraudulent wire? The FBI Kill Chain and FinCEN Rapid Response Program can freeze funds if you act within 24-72 hours. First steps from a wire fraud attorney. - [SF-86 Doesn’t Mention Bitcoin. It Still Asks About Yours](https://dilendorf.com/blog/form-sf-86-never-mentions-bitcoin-it-still-asks-about-yours/): The SF-86 never says crypto, but Sections 20A, 26, 13A and 27 reach it. An experienced crypto attorney quotes the actual questions and the DOHA decisions. - [Your Offshore Trust Is on a Stolen List. Now What?](https://dilendorf.com/blog/your-offshore-trust-is-on-a-stolen-list-now-what/): Liechtenstein's beneficial-owner register was breached in July 2026. What was exposed, who is at risk, and what a U.S. family holding assets through a trust… - [Crypto on Job Applications: When Answers Get Complicated](https://dilendorf.com/blog/crypto-on-job-applications-when-answers-get-complicated/): Closed exchange account, offshore crypto, old tax years, side projects: an experienced crypto attorney explains how to answer crypto questions on job applications. - [Business Account Takeover: Is Your Bank Liable?](https://dilendorf.com/blog/business-account-takeover-is-your-bank-liable/): When criminals take over a company's online banking and wire funds out, the bank is not automatically off the hook. UCC Article 4A, security procedures and… - [Crypto Fraud Lawyer: What to Do When Your Crypto Is Stolen](https://dilendorf.com/blog/crypto-fraud-lawyer-what-to-do-when-your-crypto-is-stolen/): FBI data show $11.4 billion in crypto losses in 2025. What to do after exchange theft, SIM swap, bridge exploit, or pig butchering, and when to call a crypto… ## People - [Max Dilendorf](https://dilendorf.com/max-dilendorf/): New York attorney focused on digital assets, cybercrime, and cross-border wealth. For more than 15 years, he has advised entrepreneurs, investors, and global families on cross-border planning, asset protection, and the recovery of assets lost to cybercrime. Active in the crypto industry since 2017. - [Bari Zahn](https://dilendorf.com/bari-zahn/): Of Counsel to Dilendorf Law Firm PLLC. Nearly three decades of experience representing multinational businesses, family offices, and private clients in international tax planning, cross-border transactions, and complex U.S. tax matters. - [Craig S. Redler](https://dilendorf.com/craig-redler/): Of Counsel to Dilendorf Law Firm PLLC. Former trustee for offshore trusts settled by high-net-worth clients across the Cook Islands and New Zealand — the jurisdictions most U.S. asset-protection planning ultimately relies on. - [Pamela A. Fuller](https://dilendorf.com/pamela-fuller/): Two decades advising companies, funds and executives on corporate and international tax. ## The firm - [About](https://dilendorf.com/about/): Who the firm is, how it works, and what it does not take on. - [Services](https://dilendorf.com/services/): Every practice area on one page, in the order the firm groups them. - [Insights](https://dilendorf.com/insights/): The full article index, filterable by topic. - [Videos](https://dilendorf.com/videos/): Video library — short explanations of the same subjects. - [Request Consultation](https://dilendorf.com/contact/): How to reach the firm. Consultations are by appointment. ## Optional - [Sitemap](https://dilendorf.com/wp-sitemap.xml): every URL on the site, as XML. - [Terms of use](https://dilendorf.com/terms-of-use/)