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Expatriation from the U.S., Part 1: The Exit Tax

Abandonment of United States citizenship or long-term residency (by non-citizens) may trigger the United States Expatriation Tax. The Expatriation Tax consists of the Exit Tax and the Inheritance Tax. In Part 1 of our two-part series, we explain the Exit Tax. Tax Expatriation, General...
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Expatriation from the U.S., Part 2: The Inheritance Tax

In addition to the Exit Tax, the HEART Act (Heroes Earnings Assistance and Relief Act of 2008) added a new federal transfer tax, which imposes an Inheritance Tax on certain gifts or bequests (testamentary dispositions) made by a "covered expatriate" to U.S. recipients. This is the secon...
CPE sponsors

The Florida Institute of Certified Public Accountants (FICPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org