Pre-Immigration Tax and U.S. Investment Planning for High Net Worth Individuals

Navigating the EB-5 Investor's Visa Program, Leveraging Tax Credits and Avoiding Tax Traps

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

Conducted on Tuesday, April 26, 2016

Recorded event now available

or call 1-800-926-7926
Program Materials

This CLE/CPE webinar will provide tax counsel and advisers with a comprehensive guide to the tax and investment planning challenges and opportunities for high net worth foreign clients seeking to immigrate to the United States. The panel will discuss strategies for minimizing the U.S. tax impact of foreign-source ordinary and capital income prior to establishing tax residency in the U.S., and will also detail the EB-5 program for nonresidents seeking to establish permanent residency through investment in the U.S. economy and the tax issues that can arise from participating in a regional center.


The United States is increasingly becoming a tax haven for high net worth foreign individuals, even as we see U.S. corporations invert to lower-tax destinations. The U.S. resistance to additional banking disclosure rules is reinforcing America’s image as the ultimate destination point for many wealthy immigrants. This creates an opportunity for tax counsel and advisers to provide critical income and transfer tax planning to minimize the U.S. tax impact of preexisting foreign assets, and to help design an immigration strategy through investment in the U.S.

Because the U.S. imposes tax on its residents’ worldwide income, a key consideration in preserving the financial wealth of would-be immigrants to the U.S. is whether to accelerate income and gains, and defer deductions/losses prior to establishing U.S. residency. In most cases, this is a desirable strategy, particularly if the U.S. statutory tax rate is higher than the immigrant’s current tax home, but tax counsel must be aware of the impact of this plan on after-tax holdings.

Another important aspect of pre-immigration planning is assisting clients in establishing U.S. residency and gaining immigration priority through applying for an EB-5 Investor Visa. This requires making a substantial investment in a U.S. trade or business in which the immigrant would take an active role. Tax advisers need to thoroughly understand the requirements of this program to assist clients in the application process.

Listen as our experienced panel provides a thorough guide to the nuances of pre-immigration tax planning, offering practical tips to help assist high net worth clients transition into the U.S. in a tax-efficient manner.



  1. Residency and tax consequences
  2. Pre-immigration planning goals
  3. Avoiding anti-deferral rules
  4. Minimizing transfer tax impact
  5. EB-5 visa program and tax considerations
  6. EB-5 and New Markets Tax Credits
  7. Covered expatriates and the “eight-year rule”


The panel will review these and other important issues:

  • What are the key considerations in wealth preservation prior to a foreign individual becoming a U.S. resident for tax purposes?
  • How to avoid anti-deferral rules in pre-immigration transactions
  • How to navigate the EB-5 program through a regional center
  • How does the “eight-year” rule operate for covered expatriates?


Larry J. Behar, Esq.
Larry J. Behar, Esq.

Managing Partner
Behar Law Group

Mr. Behar specializes in solving complex immigration issues generating business immigration solutions when...  |  Read More

Lehman, Richard
Richard S. Lehman

United States Taxation and Immigration Law

Mr. Lehman's tax law practice focuses on an array of commercial transactions involving an international and...  |  Read More

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