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

Conducted on Tuesday, April 27, 2021

Recorded event now available

or call 1-800-926-7926

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.


The U.S. imposes tax on its residents' worldwide income requiring significant planning for would-be immigrants. Trusts and estates counsel must align planning strategies with current U.S. tax law for those seeking to become U.S. residents to avoid unintended tax liability for certain income and foreign assets.

Future immigrants must assess their financial situation and plan accordingly before becoming U.S. taxpayers to preserve their wealth. In some cases, for income tax purposes, it may be advantageous to accelerate income and gains and defer deductions/losses before establishing U.S. residency if, for example, the U.S. statutory tax rate is higher than the immigrant's current tax home. In other cases, the focus may be on sheltering worldwide assets from the U.S. tax system, especially if the person has or will inherit significant assets.

With thoughtful planning, clients may avoid unexpected aspects of U.S. tax law that could significantly impact family wealth. Estate planners must review client's foreign companies and offshore mutual funds, consider the implications of foreign trusts, establish a gifting program, explore the use of insurance, and other methods of preserving wealth and minimizing income, estate, and gift taxes.

Listen as our panel discusses strategies for minimizing income, estate, and gift taxes, 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.



  1. Residency and tax consequences
  2. Pre-immigration planning goals
  3. Income tax issues and planning
  4. Estate and gift tax planning
    1. Foreign assets and basis
    2. Use of trusts and other techniques
  5. 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?


Friedlander, Anita
Anita W. Friedlander, Esq.

Marini & Associates

Mrs. Friedlander concentrates her practice in the areas of Tax Law both International & Domestic, Representation...  |  Read More

Marini, Roandl
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

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Strafford will process CLE credit for one person on each recording. All formats include course handouts.

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