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U.S. International Estate Planning

U.S. International Estate Planning

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One-year subscription, includes all updates
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U.S. International Estate Planning is a comprehensive resource for proactively addressing the tax and non-tax property transfer concerns associated with U.S. and foreign clients with U.S. ties.

This treatise provides in-depth analysis and guidance on U.S. income and wealth transfer taxes affecting cross-border planning; foreign death taxes; planning techniques for the U.S. estate, gift and generation-skipping transfer taxes; coverage of cross-border planning issues; the impact of U.S. estate and gift tax treaties; expatriation; cross-border charitable planning; transnational entity structuring in third countries; marital planning; pre-immigration planning; conflict of law issues; forced heirship statutes; the use of domestic and offshore trusts; asset protection; and U.S. information reporting requirements.

Broad topics include:

  • Planning for U.S. citizens and residents with foreign-based assets
  • Planning for foreign nationals with U.S. based assets
  • Inheritance and marital planning for cross-border families
  • Income tax planning for U.S. expatriates
  • U.S. Social Security considerations
  • Foreign client investment in U.S. real estate, including FIRPTA
  • U.S. tax rules governing foreign grantor and nongrantor trusts, foreign estates, and foreign beneficiaries of U.S. trusts and estates
  • Defining “resident” status for U.S. estate tax purposes and how it differs from “resident” status for U.S. income tax purposes
  • Use of lifetime gift tax planning techniques in cross-border planning, including GRATs and other split interest transfers, powers of appointment, and discounting strategies
  • Gift and estate tax planning with noncitizen spouses
  • Pre-residency planning
  • U.S. income and transfer tax planning for nonresident aliens
  • Designing and drafting an effective and compliant asset protection trust
  • Selection criteria and discussion of leading asset protection trust jurisdictions
  • Expatriation from the U.S.