CPE: 1 hours
Advanced prep: None
Who should attend: Accountants, business managers and CFOs.
With the greater mobility of wealth and of the world's population, international estate planning is a fast-growing area of tax law. Americans working and retiring overseas; foreigners investing and living in the U.S.; and marriage unions between foreign nationals and Americans all create a complex web of tax planning. We'll cover estate planning issues unique to cross-border clients, including gifting assets, avoiding U.S. estate taxes for foreign clients, QDOT trusts, pre-immigration estate tax planning and application of estate tax treaties.
- Identify transfer taxes applicable to foreign clients.
- Determine how to avoid U.S. transfer taxes for foreign clients.
- Residence status for transfer tax purposes
- Gift and estate taxes applicable to non-resident aliens
- Avoiding gift and estate taxes for foreign clients
- Pre-immigration transfer tax planning