Pre-Immigration Estate and Gift Tax Planning: Foreign Assets, Reporting Requirements, Strategies for Estate Planners
Note: CPE credit is not offered on this program
Recording of a 90-minute CLE video webinar with Q&A
This CLE course will provide trusts and estates attorneys with a practical guide to pre-immigration estate planning tools and techniques. The panel will go beyond the basics to detail intricate strategies for minimizing income tax, including basis strategies for non-U.S. situs assets, structuring "drop-off" trusts, and planning for the possibility of the nonresident alien's return to the country of origin.
- Residency and tax consequences
- Pre-immigration planning goals
- Income tax issues and planning
- Estate and gift tax planning
- Foreign assets and basis
- Use of trusts and other techniques
- Case studies and best practices for estate planners
The panel will review these and other key issues:
- What are the residency and tax consequences of immigrants coming to the U.S.?
- What are the key pre-immigration estate planning considerations?
- What are the income tax challenges and methods to minimize taxes?
- What estate and gift tax planning techniques are available under current tax law?
- What are the key basis strategies for non-U.S. situs assets?
- What are the key considerations in utilizing and structuring trusts?
Anita W. Friedlander, Esq.
Marini & Associates
Mrs. Friedlander concentrates her practice in the areas of Tax Law both International & Domestic, Representation... | Read More
Mrs. Friedlander concentrates her practice in the areas of Tax Law both International & Domestic, Representation before the IRS, Including: IRS Audits, IRS Appeals, Collections & Tax Court Cases.Close
Ronald A. Marini, Esq.
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
Mr. Marini is a Tax Attorney with more than 35 years of experience in the areas of Tax Law, both International & Domestic, including Representation before the IRS during IRS Audits, IRS Appeals, IRS Collections Actions & before the US Tax Court.Close