Private Wealth 2026

US VIRGIN ISLANDS Trends and Developments Contributed by: Marjorie “Jorie” Roberts, Sean Foster, Alexander Polinsky and Duncan J. J. Kessler Marjorie Rawls Roberts PC

British Virgin Islands

Anguilla

Puerto Rico

St. Croix

US Virgin Islands

St. Kitts and Nevis

West Indies

Marjorie Rawls Roberts PC has decades of expe - rience in representing companies and individuals in matters relating to business, securities, tax, trusts and estates, and real estate. The firm’s clients are based in the USVI, the US mainland, other US territo - ries and international locations. Marjorie Rawls Rob - erts PC also provides comprehensive estate planning

services and advice regarding the requirements for bona fide USVI residency. Of particular note, the firm represents clients before the USVI Economic Devel - opment Authority, the University of the Virgin Islands Research and Technology Park, and other govern - ment agencies as they seek economic incentives.

Authors

Marjorie “Jorie” Roberts is the managing partner of Marjorie Rawls Roberts PC, which she founded in 1999 after working in both the public and private sectors. Jorie previously worked for law firm Gibson, Dunn &

Alexander Polinsky (AJ) practises in corporate law, estate planning, tax and real estate. He earned a BA from Binghamton University with a double major in English Rhetoric and Spanish, and subsequently earned his

Crutcher, the US Treasury Department and the USVI Bureau of Internal Revenue, and as general counsel and VP at hedge-fund manager Globalvest. She is admitted to practise law in the USVI, the State of California and the Third Circuit Court of Appeals, and before the US tax court and the US Supreme Court. Jorie is also a solicitor in England and Wales, and is licensed to practise in the British Virgin Islands.

Juris Doctorate from Wake Forest University School of Law. He is currently enrolled in the University of San Francisco School of Law’s graduate tax programme, working towards obtaining a Master of Laws (LLM) in Taxation. AJ passed the New York State Bar Exam and is admitted to practise law in the US Virgin Islands. He is also working towards obtaining a licence to practise law in Puerto Rico.

Duncan J. J. Kessler graduated from UC Berkeley on the Dean’s List with BAs in Latin and Political Science with an International Relations sub-focus and a specialty focus on Political Violence. He received his JD

Sean Foster is a partner with Marjorie Rawls Roberts PC and assists clients with the formation and design of new business ventures and the restructuring of existing business ventures to optimise tax efficiencies,

summa cum laude from Washington College of Law, American University and is a member of the Order of the Coif. Duncan clerked for four years at the Superior Court of the US Virgin Islands for the Honorable Denise Francois, now Justice Francois of Virgin Islands Supreme Court and interned at the DC Superior Court. He was a paralegal for three years at the immigration firm The Law Office of Linda M. Hoffman, PC.

asset protection and wealth succession. Prior to joining the firm, he was associated with law firm Ober, Kaler, Grimes & Shriver in Washington, DC. He is admitted to practise law in the USVI, Texas, Virginia and the District of Columbia, in addition to being a solicitor in England and Wales and is licensed to practise law in the British Virgin Islands.

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