H&CO Executives Speak at OAB-SP Congress on Wealth and Succession Planning

Eduardo Carrillo and Norberto Martins represented H&CO as speakers at an international congress in São Paulo, contributing to discussions on taxation, wealth structuring, and the future of family and business succession.

SÃO PAULO, BRAZIL, October 2026. H&CO participated in the IV International Congress on Wealth
and Succession Planning, held October 15 and 16 at WTC São Paulo. Organized by OAB-SP (Ordem dos
Advogados do Brasil, São Paulo Section), through its Commission on Succession Planning and Holdings,
the event brought together professionals from Brazil and abroad to examine the evolving challenges of
preserving, managing, and transferring wealth across generations.

With more than 45 speakers and two days of programming, the congress addressed issues shaping the
future of wealth and succession planning, including Brazilian tax reform, family business succession,
international wealth structures, trusts, proposed changes to Brazil's Civil Code, and the growing
application of artificial intelligence in legal and advisory services.

Among the participating speakers were Eduardo Carrillo, President of Tax at H&CO, and Norberto
Martins, Managing Director of Brazil's Entity & Trust Division, whose professional backgrounds reflect
the firm's expertise in international taxation, corporate and fiduciary structures, and cross-border
advisory services.

Bringing an International Perspective to Wealth Planning

For families and business owners with interests in multiple countries, wealth planning involves questions
that extend well beyond the transfer of assets.

Ownership structures, tax obligations, reporting requirements, family governance, and business
continuity must be evaluated within the legal and regulatory frameworks of each relevant jurisdiction.

A family may own a business in Brazil, hold investments in the United States, and maintain assets or
corporate structures elsewhere. Decisions about how those interests are organized and managed can
have significant implications for taxation, compliance, and succession.

These considerations make coordination among legal, tax, and fiduciary professionals particularly
important.

Eduardo Carrillo and Norberto Martins brought complementary professional perspectives to the
congress through their respective areas of expertise.

Carrillo leads H&CO's tax practice, while Martins leads the firm's Entity & Trust Division in Brazil,
focusing on international corporate and fiduciary structures.

Their participation underscored the importance of connecting technical knowledge across disciplines
and jurisdictions when addressing the increasingly complex needs of internationally active families and
businesses.

Responding to a Changing Tax and Regulatory Environment

The congress took place against a backdrop of significant legal and tax developments in Brazil, creating
new considerations for families, investors, and privately held businesses.

Discussions surrounding tax reform, international structures, and succession planning highlighted the
importance of regularly reviewing existing arrangements as legislation, reporting obligations, and family
circumstances evolve.

For business-owning families, effective succession planning also requires attention to governance and
continuity. Defining responsibilities, preparing future leadership, and establishing clear decision-making
processes can be just as important as determining how ownership will eventually be transferred.

International arrangements add another layer of complexity. A structure that serves a particular purpose in one country may have different tax, reporting, or inheritance implications elsewhere.

Understanding these differences is essential to developing plans that comply with applicable
requirements, work in practice, and align with long-term objectives.

Connecting Local Knowledge With Global Expertise

At H&CO, helping clients navigate international complexity requires an integrated approach.

Through its capabilities in international tax, accounting, corporate structuring, and trust and entity
management, the firm supports individuals, families, and businesses in addressing the considerations
that arise when their interests extend across borders.

This approach combines an understanding of local requirements with the broader international
perspective needed to evaluate how decisions in one market may affect another.

H&CO's participation in the OAB-SP congress reflects its commitment to professional collaboration and
continued engagement in discussions that shape international wealth and succession planning.
The event also provided an opportunity to exchange perspectives with legal, tax, and financial
professionals advising families and business owners across different markets.

H&CO extends its appreciation to OAB-SP, its Commission on Succession Planning and Holdings, the
event organizers, fellow speakers, and participants for contributing to two days of meaningful
professional dialogue.

As families and businesses become increasingly connected internationally, informed decisions about
wealth, ownership, and succession depend on more than expertise in any single jurisdiction.

They require the ability to connect different perspectives, anticipate challenges, and develop strategies that remain relevant across borders and generations.