U.S.-Mexican Tax and Estate Planning: Advanced Techniques for Tax Professionals
Reconciling U.S. and Mexican Law on Trusts, Ownership of Real Property, Situs Wills, and Wealth Transfers
Recording of a 90-minute CLE/CPE webinar with Q&A
This webinar will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the U.S. and Mexico. The panel will discuss the U.S. tax law and treaty provisions that govern tax and fiduciary rules in both Mexico and the U.S. The webinar will focus on the U.S. tax and other consequences for Mexican clients with U.S. tax presence and U.S. taxpayers who own or plan to invest in Mexico-situs real estate and other assets.
Outline
- U.S. estate tax considerations for Mexican citizens qualifying as U.S. taxpayers
- Mexican wealth transfer regime
- No estate tax per se
- Treatment of joint property held with spouse
- When gifts or inheritances are treated as taxable income
- Cross-border ownership treatment
- Mexican residence and sourcing rules
- Ownership of Mexican real estate by non-Mexican citizens
- Restricted areas
- Fideicomisos: Mexican bank real estate trusts
- Restrictions
- Coordinating a Mexican will with U.S. will and trust documents
- Filing and reporting requirements; deadlines
Benefits
The panel will review these and other relevant topics:
- What considerations impact U.S. taxpayers wishing to hold real estate in one of Mexico's "restricted zones"?
- Coordinating U.S. estate plan with Mexican wills and trusts
- Treatment of inheritance of Mexican-situs property
- Differences in U.S. and Mexican residency rules for purposes of sourcing taxable income
Faculty

W. Aaron Hawthorne
Managing Director
Andersen Tax
Mr. Hawthorne has over 19 years of experience advising families on tax and related matters. His primary areas of... | Read More
Mr. Hawthorne has over 19 years of experience advising families on tax and related matters. His primary areas of expertise include advising domestic and multi-national families on wealth planning, and cross-border compliance and planning. He advises successful individuals and families on complex financial issues to protect and grow their wealth. He works closely with families to identify their goals and their guidelines with particular assets and investments consistent with the family dynamics. With these goals, he assists the family in developing tax-efficient plans to meet their unique needs. In addition, he focuses on planning and compliance for non-U.S. individuals from pre-immigration through preparing for expatriation.
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Raoul Rodriguez, CFP, EA
Wealth Manager
Pinnacle Advisory Group
Mr. Rodriguez has worked as a Wealth Manager for over 20 years, including 18 years at his own firm, Mexico Advisor. He... | Read More
Mr. Rodriguez has worked as a Wealth Manager for over 20 years, including 18 years at his own firm, Mexico Advisor. He has significant experience in planning and investment management, along with expertise in the complex issues of cross-border financial planning. He is authorized to practice before the Internal Revenue Service.
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