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A Guide to International Estate Planning for U.S. Citizens and Residents

1h 2m

Created on October 03, 2017

Intermediate

Overview

Domestic estate planners more and more frequently encounter international fact patterns: non citizens who reside in or spend time in the United States or are considering moving here; U.S. persons who receive gifts from foreign persons, U.S. citizens living abroad or owning foreign assets; US citizens who marry citizens or residents of other countries. The U.S. tax and other laws in the cross-border area differ significantly from the domestic U.S. rules. This course will review basic concepts and frequently encountered fact patterns in international estate planning involving U.S. citizens and residents.


Learning Objectives:

  1. Discern the differences between a U.S. and a non-U.S. person and how they are taxed
  2. Discuss the tax and reporting requirements for U.S. persons who have foreign income, accounts, or assets
  3. Review the special estate and gift tax rules relating to the non-citizen spouse
  4. Consider planning ideas for foreign persons who want to benefit U.S. persons, purchase U.S. assets or move to the U.S.
  5. Explore what is involved in expatriation and how it is treated



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