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

(1k+ reviews)

Produced on December 13, 2018

$ 99 Tax, International, and Wills, Trusts, & Estates In Stock
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Course Information

Time 1h 32m
Difficulty Intermediate

Course Description

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:

  1. Discern the differences between a U.S. and a non-U.S. person and how they are taxed
  2. Identify the tax and reporting requirements for U.S. persons who have foreign income, accounts, or assets
  3. Examine 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

Credit Information

After completing this course, Lawline will report your attendance information to {{ accredMasterState.state.name }}. Please ensure your license number is filled out in your profile to ensure timely reporting. For more information, see our {{ accredMasterState.state.name }} CLE Requirements page . After completing this course, {{ accredMasterState.state.name }} attorneys self-report their attendance and CLE compliance. For more information on how to report your CLE courses, see our {{ accredMasterState.state.name }} CLE Requirements FAQ .


G. Warren Whitaker

Day Pitney LLP

G. "Warren" Whitaker assists high net worth individuals and multinational families with complex domestic and international estate planning and related income tax, corporate and personal financial planning. Clients seek his experience with sophisticated international transactions; trust and estate issues, both domestic and international; family office needs; and trust services and fiduciary compliance. He is a former member of the firm's Executive Board.

Warren is a prolific writer and international speaker. Since 2003, he has been published or cited nearly 80 times in respected news sources, such as Bloomberg, The New York Times and Worth Magazine. He is the lead author of Private Clients Legal and Tax Planning, published by PLI in 2016, and co-authored the United States sections of Tottel's Succession Law and Bloomsbury's International Succession Laws.

He has also served in variety of leadership roles in his professional community, including serving as U.S. chair of the U.K.-based Society of Trusts and Estates Practitioners (STEP), member of the STEP Worldwide Council and chair of the Trusts and Estates Law Section of the New York State Bar Association, as well as the Section's International Estate Planning Committee and Estate Administration Committee and a former district representative.

Among his honors and recognitions is selection as a fellow of the prestigious American College of Trusts and Estates Counsel (ACTEC) and its International Estate Planning Committee.

For years, Warren's peers have named him to lists of top lawyers. As Chambers USA described him, "Warren Whitaker is the leading figure in the practice and is sought by clients for 'his depth of experience and intellect, and his very good grasp of cross-border taxation.'" Worth Magazine has named Warren as one of the nation's 100 Top Wealth Advisors. He also speaks French.

Edda Santiago

Day Pitney LLP

Edda represents high net worth and multijurisdictional clients in the areas of cross-border income and estate tax, gift and succession planning, and estate administration. Her practice involves will and trust preparation, pre-immigration and expatriation planning as well as tax issues of foreign trusts with U.S. beneficiaries, structuring investments in U.S. real estate by non-U.S. persons, developing wealth transfer structures for multinational families and advising individuals with overseas interests in foreign accounts and trusts on U.S. tax and reporting obligations.

Edda has dedicated many hours to providing pro bono services, mentoring students and engaging in philanthropic activities. She has mentored students through the Hispanic National Bar Association, PALS and Legal Outreach mentorship programs. She is a New York Junior League volunteer and previously served on the executive committee of the American Ballet Theatre's Junior Council.

While at St. John's University School of Law, Edda was a Research Assistant for Professor Margaret Turano, assisting with the revision of the New York Estates, Powers and Trusts Law Practice Commentaries and served as President of the Latin American Law Students Association.


Alan T.

Very in depth coverage on this subject.

Michael O.

Speakers were very knowledgeable.

Channa R.

Very informative. Well done in terms of delivering pertinent information.

Chris V.


Patricia C.

Clear presentation of complex material.

Catherine H.

great presenters, thanks for a great program, clear and well-presented and thanks for the substantive slides, it’s a great help with this material, thanks again

Paul P.

Thank you.

Mark W.

Good tax info

David S.

Very comprehensive. Well presented.

Lawrence M.

Edda Santiago in particular excellent presenter

Arthur P.

One of the best and most informative LawLine CLE's I've watched. Really good stuff

John M.

Excellent CLE.

Lily L.

Great depth of topic

Jem L.


Mary E G.

Excellent presentation.

Stuart L.

This is the best LAwline course that I have taken thus far.

Ryanne S.

Incredibly thorough. Excellent materials.

Mark T.

Great information. Very informative.

Jonathan S.

very informative.

Jee-min H.


John M.


William P.

Not really my area, but the presenters knew their area.

John K.

Very excellent overview:)

Karen Y.

Holy smokes is this a complicated area of law!

Debbi Ann R.

Excellent course and very informative.

Allan S.

A wealth of information well presented. Strongly recommend.

Ashley Smith A.

Saved presentation and notes for this one — immensely useful.

Kurt C.

Thank you.

Catherine P.

Great speakers!

Richard C.

Excellent course. Thank you very much.

Marion G.


Rufus W.

Very well presented and thought out, thanks

Kirk L.


David P.

WOW....a full blown "10"



Nancy P.

For a very complicated topic, the speakers made it understandable.

John N.

The course covers a very complex and specialized area of the law. Basic differences in treatment occur between U.S.- and non-U.S. persons. Among the issues to be wary of are situations involving reporting of income even though no tax is owed, and the difficulties of CFC's, PFIC's, and foreign non-grantor trusts. The presenters are both extremely knowledgeable and familiar with the material and the issues.

Damien R.

I have been using Lawline for more than 10 years. This is the best presentation that I have viewed so far.

Francis Y.

Audio great. I use hearing aid. Speakers slow and easy to follow

John F.

Very informative CLE on a rather complex area of practice. Will definitely revisit!

Thomas L.

Excellent and well organized presentation. Thank you for presenting this.

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