Estate Planning Issues for Foreign Investors in U.S. Real Estate and Businesses: Tax Treaties, Corporate Structures

A live 90-minute CLE/CPE video webinar with interactive Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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Tuesday, August 16, 2022

1:00pm-2:30pm EDT, 10:00am-11:30am PDT

Early Registration Discount Deadline, Friday, July 22, 2022

or call 1-800-926-7926

This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning challenges and opportunities for foreign investors holding U.S. real estate and business interests. The panel will discuss the tax rules and treaty provisions impacting estate planning associated with nonresident investors. The panel will focus on strategies to minimize gift and estate tax taxation of real estate and business interests--whether held individually or through an entity--for counsel and advisers working with nonresident investors.

Description

Foreign investors must consider special U.S. estate tax rules applicable to nonresident aliens to minimize potential adverse tax implications stemming from their investments in U.S. real estate and businesses. Estate planners and advisers must understand complex U.S. estate and gift tax rules impacting foreign investors and implement effective planning techniques.

Under U.S. law, transfers by gift, bequest, or inheritance are subject to an estate tax. For those classified as nonresident aliens, property situated in the U.S. at their time of death is also subject to the estate tax. Estate planners and tax advisers must identify tax opportunities and risks for these clients, implement strategies to mitigate estate tax exposure, and anticipate other estate planning issues that arise when non-U.S. citizens invest in U.S. real estate and businesses.

Listen as our panel of estate planning attorneys experienced in international issues discusses the tax rules and treaty provisions impacting estate planning associated with nonresident investors and strategies to minimize gift and estate tax taxation of real estate and business interests.

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Outline

  1. U.S. estate tax rules
  2. Planning opportunities for foreign investors
  3. Best practices for estate planners and tax advisers

Benefits

The panel will review these and other key issues:

  • What are the various tax consequences of a foreign person owning U.S. real estate or business interests?
  • What estate and gift transfer tax rules apply to those classified as nonresident aliens who invest in U.S. real estate and businesses?
  • What planning options are available under U.S. estate tax treaties?
  • What are the residence and domicile challenges for estate tax treaty purposes?

Faculty

Diosdi, Anthony
Anthony V. Diosdi

Partner
Diosdi Ching & Liu

Mr. Diosdi is an experienced trial lawyer who regularly defends individuals and corporations in matters involving tax...  |  Read More

Gastélum, Antonio
Antonio Gastélum

Partner
MEG International Counsel

Mr. Gastélum is a partner at MEG International Counsel, PC, and until recently, the principal of an independent...  |  Read More

Marini, Roandl
Ronald A. Marini, Esq.

Attorney
Marini & Associates

Mr. Marini is a Tax Attorney with more than 35 years of experience in the areas of Tax Law, both International &...  |  Read More

Attend on August 16

Early Discount (through 07/22/22)

See NASBA details.

Cannot Attend August 16?

Early Discount (through 07/22/22)

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.

To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video

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