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International Trust and Estate Planning: Key Issues Under Current U.S. Tax Law, Trust Structures, Reporting

Valuation Concepts, Tax Filings, Selecting Trust Jurisdiction, Trust Protectors, and Other Key Issues

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.
This program is included with the Strafford All-Access Pass. Click for more information.

Tuesday, July 2, 2024

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

Early Registration Discount Deadline, Friday, June 7, 2024

or call 1-800-926-7926

This CLE/CPE webinar will provide estate planners an in-depth analysis of available estate planning techniques for families with citizenship, assets, or beneficiaries across multiple jurisdictions. The panel will discuss legal challenges, key issues under U.S. tax law, 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.


Many U.S. citizens and permanent residents have non-U.S. spouses or family members or property interests abroad; likewise, many non-U.S. citizens/non-U.S. residents have U.S. property interests or U.S. family members. Under current U.S. tax law, estate planning can create some specific complications for these families. Estate planning counsel and tax advisers must be prepared to assist these clients in navigating the complicated tax and wealth planning rules associated with cross-border interests.

U.S. tax rules for estate, gift, and generation-skipping transfer taxes may offer gift planning opportunities. In contrast, some rules for the income taxation of corporations and partnerships may impact how investments are structured. Also, holding business and investment assets through foreign corporations may subject U.S. shareholders to additional tax liability.

Estate planning for international families must consider which countries' laws govern the disposition of assets, as well as the income, estate, and gift tax treatment of specific transactions, including the interaction of multiple tax regimes. In addition, estate planners must understand essential valuation concepts, types of tax filings and requirements, and utilizing trusts as well as selecting trust jurisdiction and trust protectors.

Listen as our experienced panel guides attendees on how to plan the estates of clients with interests in foreign business entities, real estate, and financial accounts. The panel will cover the legal and tax considerations when planning for the disposition of each type of asset and the implications of U.S. tax law.



  1. Implications of current U.S. tax law on international estate planning
  2. Estate planning tax and legal issues for business interests in the international context
  3. Wealth planning: gifts, bequests, and trusts for U.S. clients with assets abroad/non-U.S. clients with U.S. assets


The panel will review these and other key issues:

  • 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 utilizing certain trusts


Jacobson, Sarah
Sarah B. Jacobson

Day Pitney

Ms. Jacobson represents high net worth individuals and families in tax, estate planning and trust matters. Her practice...  |  Read More

Lipoff, Lawrence
Lawrence M. Lipoff, CPA, TEP, CEBS


With more than 30 years of experience, Mr. Lipoff specializes in the delivery of domestic and international private...  |  Read More

Attend on July 2

Early Discount (through 06/07/24)

See NASBA details.

Cannot Attend July 2?

Early Discount (through 06/07/24)

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