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Estate and Gift Taxation of Nonresident Aliens in the United States (EGTNROS)

 
Facility:
CPE Credit:8.0 Technical Business
Vendor:Florida Institute of CPAs
Course Level:Intermediate

Description:

The following course is an on-site training event.

Let the FICPA come to you and provide your team with the highest quality customized in-person education they can receive without ever leaving the office. For more information about on-site programs, please use our contact page.



Objectives:

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



Major Topics:

The major topics of this course include:

  • Potential U.S. estate and gift tax consequences associated with U.S. investment by non-resident alien domiciliaries
  • Increased IRS audit activities in the 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 the disclosures in third-country proceedings associated with the transfer of U.S. and possibly other non-home-country assets
  • Post-mortem tax planning alternatives: special provision applicable to U.S. citizens and resident alien domiciliaries married to non-U.S. citizen spouses (e.g., qualified domestic trusts)
  • Recent developments


Who Should Attend:

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



Prerequisite:

Some knowledge and experience of estate and gift taxation of nonresident clients.




Note:

Let the FICPA come to you and provide your team with the highest quality customized in-person education they can receive without ever leaving the office. For more information about on-site programs, please use our contact page.


Session/Options

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