Diana M. Hastings

Partner | San Francisco, New York

Diana is a partner in the private client and tax team.

She focuses on global succession and tax planning matters for high net worth individuals and families, including US and non-US citizens and those with investments in the US or offshore. Her areas of emphasis include international, US and California income taxation planning, including that for family-owned enterprises; trust restructuring in the US and offshore; international, US and California entity establishment; US and international estate, inheritance and gift tax taxation planning; multi-jurisdictional succession planning and administration; private trust company establishment; pre-immigration planning for non-US persons; investment planning for non-US persons who wish to invest in the US; and tax planning for US citizens who live offshore.

Diana is a prolific writer and speaker on various succession, tax and international topics. She is secretary of the San Francisco Branch of the Society of Trust and Estate Practitioners (STEP SF) and a Fellow of the American College of Trust and Estate Counsel (ACTEC). Diana is listed in Chambers and Partners High Net Worth for Private Wealth Law, as well as The Best Lawyers in America (where she was named “Lawyer of the Year” for San Francisco Trusts and Estates in 2014-2015). She has been named a Super Lawyer for Northern California. She is a former Member of and Advisor to the Executive Committee, Estate Planning, Trust & Probate Section of the State Bar of California (now part of California Lawyers Association) and a past Chair of the Probate and Trust Section, Bar Association of San Francisco.

Secretary Pamela Moran


She has an international focus, and a highly regarded and established practice.

Chambers HNW 2018, Northern California

She’s a smart lawyer – she’s very good at what she does.

Chambers HNW 2018, Northern California

Diana has extensive experience in acting for wealthy individuals and families on estate planning and trust administration matters.

Chambers HNW 2019, Northern California

She is a very smart, sophisticated and independent thinker.

Chambers HNW 2019, Northern California

She is responsive and up to date.

Chambers HNW 2019, Northern California





State of New York, 1987

State of California, 1988

__ INSIGHT: New Tax Law Puts Foreign Trusts in a Different Realm for Estate Planners’, Bloomberg BNA Daily Tax Report - May 2018, co-author

‘Caught in a Trap [Estate of Charania 133 T.C. No. 7, September 14, 2009]’, The STEP Journal (Vol 18. Issue 1, January 2010), with Christopher S. Armstrong

Fellow, American College of Trust and Estate Counsel (ACTEC)

STEP San Francisco, Secretary and Board of Directors

Real Property, Trust & Probate Section, American Bar Association

‘The Life Cycle of an Art Collector,’ Villa Taverna San Francisco, moderator (September 26, 2019)

‘Decanting Trusts: Possibilities, Pitfalls, Tax Consequences, and Fiduciary Duties,’ ALI/CLE - Webcast (March 13, 2019)

‘Leaving a Global Legacy: New Structuring Considerations for Non-US Persons with US Assets’, sponsored by STEP-San Francisco (April 26, 2018)



  • English





San Francisco

505 Sansome Street,

2nd Floor,

CA 94111

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New York

430 Park Avenue,

10th Floor,

NY 10022-3505

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