Estate and Gift Taxation of Nonresident Aliens in the United States

Printer Friendly
Text Size: A A A A
 
Back Search

Overview

8 Credits
IN-PERSON

Designed for professionals who advise foreign persons about U.S. investments and business activities. Increased IRS audit activities, post mortem tax planning alternatives, estate and gift tax consequences and other recent developments will be discussed.

Objectives

Participants will acquire a working knowledge, as well as a practical, how-to approach regarding U.S. estate and gift taxation of non-resident alien domiciliaries

Major Topics

  • Potential U.S. estate and gift tax consequences associated with U.S. investment by non-resident alien domiciliaries
  • Increased IRS audit activities in U.S. estate and gift tax areas as they relate to foreign investors
  • Substantive U.S. estate and gift tax rules relative to foreign investors' planning and tax minimization alternatives; and probate alternatives for foreign investors wishing to minimize disclosures in third-country proceedings associated with transfer of United States and possibly other non-home-country assets
  • Post-mortem tax planning alternatives: special provisions applicable to U.S. citizens and resident alien domiciliaries married to non-U.S. citizen spouses (e.g., qualified domestic trusts)
  • Recent developments

Designed For

Any professional who advises or consults foreign persons in connection with U.S. investments or U.S. business activities

Prerequisite

None

Sessions

Please select the appropriate session or option below to continue with your online purchase

Tuesday, December 2, 2014

Choose your event manual type (select only 1)

Add to Cart

FICPA Seminar EZMaterials! Instead of picking up paper manuals at the event, you’ll be able to download the EZMaterials as searchable PDFs to your laptop, tablet or other device seven days before the event. For an additional fee you may choose to purchase a hardcopy of the seminar manuals. If requested during registration at least eight days prior to the course, your hardcopy will be available for pickup at the event. Click here for more information.