Estate Planning Involving Resident and Non-Resident Aliens

Navigating Estate, Gift and GST Tax Rules; Leveraging Estate and Lifetime Gifting Opportunities

Recording of a 90-minute CLE/CPE webinar with Q&A

Conducted on Wednesday, March 16, 2016

Recorded event now available

or call 1-800-926-7926
Program Materials

This CLE/CPE webinar will focus on the key issues that arise for counsel and tax advisors in estate planning for resident and non-resident aliens, focusing on relevant tax rules and potential estate planning pitfalls and opportunities. The panel will outline and analyze hypothetical estate planning scenarios for both groups.


With an increasing number of high net-worth clients acquiring citizenship or permanent residency in multiple countries, counsel and tax advisors should recognize the issues that will arise in estate planning. Counsel’s initial inquiry is to establish whether a new client is a U.S. citizen or a legal permanent resident of the U.S.

Spouses and children may have different citizenships and/or residency status, which will also affect the estate plan. Many non-resident aliens have children/grandchildren who are U.S. citizens. There may be significant transfer tax advantages of gifts and bequests from non-resident aliens to U.S. citizens.

Estate planning attorneys and tax advisors must also identify tax opportunities and risks for clients, understand the reporting issues that apply to the U.S. citizen recipients of gifts, and anticipate issues that arise when non-U.S. citizens acquire U.S. assets.

Listen as our panel of estate planning attorneys experienced in international issues discusses the estate, gift and generation-skipping transfer tax rules that apply to resident and non-resident aliens. The panel will also outline basic planning scenarios and key potential trouble spots and opportunities.



  1. Estate, gift and generation-skipping transfer tax rules applicable to aliens
    1. U.S. residents
    2. Non-U.S. residents
    3. Effect of bilateral estate and gift tax treaties
  2. Sample estate planning scenarios
    1. U.S. legal permanent resident married to U.S. citizen
    2. Both spouses are U.S. legal permanent residents
    3. U.S. non-resident alien married to U.S. citizen
    4. U.S. non-resident alien with U.S. assets
  3. Potential trouble spots
    1. Choosing executors/trustees
    2. Children with different citizenships
    3. Covered expatriates
  4. Potential opportunities
    1. Gifts/bequests by non-resident aliens
    2. Dynasty trusts
    3. Reporting issues for U.S. recipients


The panel will review these and other key issues:

  • What estate, gift and generation-skipping transfer tax rules apply to resident and non-resident aliens?
  • What gift and bequest opportunities are available from non-resident aliens to U.S. citizens?
  • What reporting issues should counsel be cognizant of when U.S. citizens are recipients of gifts and bequests from non-resident aliens?


Berry, Dean
Dean C. Berry

Cadwalader Wickersham & Taft

Mr. Berry counsels clients on developing and implementing tax-efficient strategies for the management and transfer of...  |  Read More

Jinsoo J. Ro
Jinsoo J. Ro

Schulte Roth & Zabel

Mr. Ro’s practice focuses on trusts and estates matters. 

 |  Read More

Other Formats
— Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. All formats include program handouts. To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video



CPE Not Available