Counseling on Estate and Gift Tax for the Multinational Client

In this course, taught by nationally recognized international tax practitioner Patrick J. McCormick, attendees will gain an understanding of the relevant considerations for non-citizen, non-domiciled clients with American-sitused assets, and those for American citizens/domiciliaries with foreign-situs assets. This program will benefit legal counsel with either category of client. The program includes a thorough discussion of cross-border estate planning drafting and functional considerations.

Learning Objectives:

1. Differentiate between a client domiciled in the United States with a non-domiciliary

2. Explore how ownership structuring can limit transfer tax exposure for non-domiciliaries

3. Discuss how estate and gift tax treaties can be utilized to reduce situs-country taxation

4. Identify multinational drafting considerations