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Estate Planning Strategies for Noncitizen Residents

Learn to identify and plan for common tax issues that arise when working with a multinational client.Families and wealth are becoming increasingly international. More individuals work abroad, own property in more than one country, qualify as citizens or residents of multiple nations, and marry citizens of other nations than ever before. Each of these factors can subject individuals to the competing property, succession and tax laws of multiple jurisdictions. This topic will help you to identify and plan for common issues that can arise when dealing with a multinational client. Specifically, the program will address basic transfer tax issues for U.S. citizens, noncitizen residents and nonresident aliens; the treatment of foreign and domestic trusts; and estate planning issues concerning noncitizen spouses. Additionally, the program will cover special considerations for U.S. citizens living abroad; the U.S. expatriation rules; as well as traps for the unwary. Since the U.S. government places a heavy emphasis on enforcing its tax laws with respect to U.S. connected individuals, understanding the complexities of estate and tax planning for your international clients is of the utmost importance. This topic will provide you with the knowledge necessary to identify these key issues.


Runtime: 85 minutes
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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Basis for Tax

  • U.S. Citizens
  • Noncitizen Residents
  • Nonresident Aliens and Transfer Tax
  • Trusts

Noncitizen Spouse

  • No Marital Deduction
  • Special Annual Exclusion
  • Qualified Domestic Trust
  1. S. Taxpayer Living or Owning Assets Abroad
    • Treaty Considerations, Including New EU Succession Regulation
    • Funded Trusts

    Problem Assets

    • U.S. Beneficiary of Foreign Trust
    • Receipts of Foreign Gifts and Bequests
    • Foreign Bank Accounts and FBARS
    • Controlled Foreign Corporations
    • Passive Foreign Investment Company
    • Other Compliance Considerations

    Expatriation

    • Mark-To-Market Exit Tax
    • Gifts and Bequests From Covered Expatriates
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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

No credit available.

Audio & Reference Manual

  • AK CLE 1.5
     
  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • GA CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MO CLE 1.8
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NM CLE 1.5
     
  • NV CLE 1.5
     
  • NY CLE 1.5 including Areas of Professional Practice 1.5
     
  • UT CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

MP3 Download

  • AK CLE 1.5
     
  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MO CLE 1.8
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NM CLE 1.5
     
  • NV CLE 1.5
     
  • NY CLE 1.5 including Areas of Professional Practice 1.5
     
  • UT CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.
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More Program Information

Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Annette K. Eaton

Annette K. Eaton

Nixon Peabody LLP

  • Associate in the Private Clients Group of Nixon Peabody LLP
  • Advises individuals in sophisticated estate planning matters, including gift, estate and income tax planning
  • Advises clients serving as executors and fiduciaries on matters of estate and trust administration
  • Expertise in special needs planning
  • Named a Rising Star each year since 2013, in the area of estate planning and probate by Massachusetts Super Lawyers Magazine
  • Frequent speaker for Massachusetts Continuing Legal Education and the Boston Bar Association on various topics of estate planning
  • Serves on the Tax Committee of the Boston Bar Association
  • LL.M. degree in raxation, Boston University School of Law; J.D. degree, Boston College School of Law; B.A. degree, University of California, Berkeley
  • Can be contacted at 617-345-1363
Jay D. Rosenbaum

Jay D. Rosenbaum

Nixon Peabody LLP

  • Partner and International Private Clients Team leader at Nixon Peabody LLP
  • Represents high net worth individuals and families both in the U.S. and around the globe
  • Serves as an advisor to nonprofit institutions
  • Advised a number of successful companies and their owners and executives through a wide variety of corporate transactions and transitions
  • Named a Massachusetts Super Lawyer in the area of estate planning/trusts
  • Former member of the faculty of Harvard Law School, where he taught trusts and estates
  • Frequent speaker on estate planning at a variety of continuing education programs for attorneys, accountants and other financial services professionals
  • Fellow of the American College of Trust and Estate Counsel (ACTEC)
  • TEP designated member of the Society of Trust and Estates Practitioners (STEP)
  • Listed in the Trusts and Estates Section of Best Lawyers in America
  • J.D. degree, Boston University School of Law; B.A. degree, Boston University
  • Can be contacted at 617-345-1269, 44-20-7096-6601 or jrosenbaum@nixonpeabody.com
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Product ID: 397800
Published 2016, 2017
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