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

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

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

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Conducted on Thursday, September 10, 2020

Recorded event now available

or call 1-800-926-7926

This CLE/CPE course 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 before establishing tax residency in the U.S., detail the current EB-5 program for nonresidents seeking to establish permanent residency through investment in the U.S. economy, outline the tax issues that can arise from participating in the EB-5 program and discuss alternative immigration investment options that may be more tax friendly.


The United States is seen as a tax haven for high net worth foreign individuals, even as 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 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, preserving the financial wealth of would-be immigrants to the U.S. may depend on accelerating income and gains and deferring deductions/losses before establishing U.S. residency. This is a desirable strategy 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 on after-tax holdings.

Another critical aspect of pre-immigration planning is assisting clients with establishing U.S. residency and gaining immigration priority by applying for an EB-5 investor visa. This requires 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


The panel will review these and other essential issues:

  • What is the impact of COVID-19 to foreign individuals seeking to become U.S. residents?
  • What are the crucial considerations in wealth preservation for 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


Dudley, Ryan
Ryan Dudley, CPA, CA, CTA, MIT


Mr. Dudley specializes in developing cross border commercial structures and financing strategies to optimize...  |  Read More

Klasko, H. Ronald
H. Ronald Klasko

Managing Partner
Klasko Immigration Law Partners

Mr. Klasko has practiced immigration law exclusively over three decades.

 |  Read More
Martin, Patrick
Patrick W. Martin

Procopio Cory Hargreaves & Savitch

Mr. Martin advises clients on a variety of tax related matters including international tax planning and related...  |  Read More

Estefan, Anuar
Anuar Estefan

Procopio Cory Hargreaves & Savitch

Mr. Estefan's practice focuses on the international tax consequences of cross-border investments and has broad...  |  Read More

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