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; U.S. 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, presented by G. Warren Whitaker and Edda Santiago of Day Pitney LLP, will review basic concepts and frequently encountered fact patterns in international estate planning involving U.S. citizens and residents.
Learning Objectives:
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