2025 Tax Reform and Estate Planning for International Families
Impact of the One Big Beautiful Bill on Transfer Tax Planning, Foreign Interests, and Investments
A live 90-minute CLE/CPE video webinar with interactive Q&A
This CLE/CPE webinar will provide estate planners with an in-depth analysis of available estate planning techniques for international families in light of the One Big Beautiful Bill Act (OBBB). The panel will discuss legal challenges; the impact of new U.S. tax law changes; transfer tax planning; and methods in managing foreign business interests, investments, and unreported income or accounts; and other complexities involved when a U.S. taxpayer has a foreign spouse or direct family member owning foreign or inbound-U.S. assets amid 2025 tax law changes.
Outline
- Implications of the OBBB on international estate planning
- Estate planning tax and legal issues for business interests in the international context
- Corporations
- Debt instruments
- Intangibles
- Partnerships and LLCs
- CFC rules
- Wealth planning: gifts, bequests, and trusts for U.S. clients with assets abroad/non-U.S. clients with U.S. assets
- Gifts of money
- Dynasty trusts
- Foreign grantor trust rules
- Non-grantor trust rules
- Real estate
Benefits
The panel will review these and other key issues:
- Impact of the OBBB on international estate and tax planning
- Potential legal and tax pitfalls when planning for the disposition of a U.S. client's financial and real property interests abroad and a non-U.S. client's interests in the U.S.
- The impact of situs rules on gifts and bequests by non-U.S. citizens/non-U.S. residents, including the disposition of interests in real property, business entities, and debt instruments, and issues involved in converting assets to "intangible" interests
- U.S. tax reporting and compliance issues relating to the disposition of interests in business entities, real property, and financial accounts in the international context
- Benefits and pitfalls of U.S. or foreign grantor or non-grantor trusts for cross-border estate planning, including potential uses of "dynasty" trusts
Faculty
Scott J. Bakal
Shareholder
Greenberg Traurig
Mr. Bakal develops tax-planning strategies for closely held family businesses, partnerships, and publicly held... | Read More
Mr. Bakal develops tax-planning strategies for closely held family businesses, partnerships, and publicly held corporations with significant domestic and international operations. He works closely with high- and ultra-high-net-worth individuals and entrepreneurial companies to develop elegant, tax-sensitive approaches to their complex business transactions, financial situations, estate planning matters, and real estate investments, as well as to pursue tax efficiency throughout their operations. Mr. Bakal advises foreign individuals and families seeking to benefit from advantageous tax structures by migrating their investments and assets to the United States. He designs integrated strategies to encompass the complex components of both international and domestic tax planning. Mr. Bakal continuously monitors the tax planning landscape for new, compliant approaches that can be implemented with the goal of minimizing his clients’ liabilities to the full extent allowable under the law.
Close
Cannot Attend October 16?
Early Discount (through 09/19/25)
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.
