Estate and Gift Taxation of Nonresident Aliens in the United States

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.

Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Basic Course Information

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

*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