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Tax Planning for Non-Resident Aliens with U.S. Assets or Beneficiaries

(460 reviews)

Produced on December 15, 2017

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$ 89 Tax, Immigration, and Wills, Trusts, & Estates In Stock
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Course Information

Time 1h 1m
Difficulty Intermediate

Course Description

Estate planning has an increasingly international flair because clients and their beneficiaries have broader global reach. This program, presented by Moses & Singer LLP partner Gideon Rothschild, will begin with a primer on planning for foreign clients who have domestic property or U.S. beneficiaries, including steps that should be taken if the client intends to immigrate to the United States. The program will also cover foreign vs. domestic trusts, tax reporting, accumulation penalties and proposed regulations under 26 U.S. Code § 2801 concerning gifts, and bequests from covered expatriates.

Learning Objectives:

  1. Discuss the principles of Income, Gift, and Estate Taxation of Non-Resident Aliens (“NRAs”)
  2. Recognize local law considerations in representing foreign clients with U.S. property or U.S. clients with foreign property
  3. Consider how to avoid estate tax, where possible, on U.S. situs assets
  4. Navigate gift and estate planning for NRAs with U.S. assets/beneficiaries
  5. Comprehend gift tax rules for covered expatriates
  6. Identify pre-immigration planning considerations for foreign clients

Credit Information

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Gideon Rothschild

Moses & Singer LLP

Gideon Rothschild is a partner with the New York City law firm of MOSES & SINGER LLP, where he co-chairs the Trusts & Estates and Wealth Preservation Group. He focuses his practice in the areas of domestic and international estate planning techniques for high net worth clients and is a nationally recognized authority on wealth preservation and foreign trusts. 

Mr. Rothschild is the Chair of the Real Property, Trust & Estate Law Section of the American Bar Association, a Fellow of the American College of Trust and Estate Counsel and Academician of The International Academy of Trust and Estate Lawyers. He is a member of the Advisory Boards of BNA’s Tax Managementand Trusts and Estates, the Immediate Past Chair of the New York Chapter of the Society of Trust and Estate Practitioners (STEP), and a member of the New York State Bar Association. 

He has taught as an Adjunct Professor at the University of Miami Law School Graduate Program and New York Law School and has lectured frequently to professional groups including the University of Miami’s Philip Heckerling Institute, the New York University Federal Tax Institute, the New York State Bar Association, the American Bar Association, and the American Institute of Certified Public Accountants. 

Mr. Rothschild is the co-author of the BNA Tax Management portfolio on Asset Protection Planning and has authored numerous articles for publications including Trusts and Estates and Estate Planning. Mr. Rothschild was elected to the National Association of Estate Planners and Councils Hall of Fame as a Distinguished Accredited Estate Planner and is listed in Chambers USA, Best Lawyers in America, Top 100 New York Superlawyers and Worth’s Top 100 Lawyers. Mr. Rothschild is also licensed as a Certified Public Accountant.

Mr. Rothschild distinguishes himself from many of his peers in that his estate planning recommendations are integrated with asset protection objectives. That is, by educating his clients on the non-tax benefits available with trusts and other vehicles and how they can be drafted in a flexible manner, his clients can achieve both tax savings and wealth preservation. Such benefits include protection from divorce, creditors or litigation exposure.


Howard K.

Outstanding Presentation and Information. Very dense. Will have to re-read several times to get all the golden rocks. Thanks.

Paul C.

the speaker was fantastic

Richard S.

Very useful for the tax generalist wanting an overview of the NRA income and E and G area

Hope S.

very good overview and touched a variety of tax topics.

Kenton E. M.

Very good

Zoraida G.

Presenter very knowledgeable. Very informative.

Stephen K.

Well done presentation. Been a Lawline.com user for years. Never disappointed.

Ron S.

Superb Presenter.

Perry L.

excellent coverage of a difficult topic

Robert S.

anybody dealing with US Corp that holds interest in foreign corp should take this course

Angelo L.

Very informative.

Dennis G.

Very knowledgeable. Even if I don't necessarily practice in this area, there were a number of pieces of information that were helpful generally. Thank you!

Janet G.

superlative webinar

Holly R.

Helpful information, timely course. Thanks!

Sophia M.

Very helpful, thanks.

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