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PRE-IMMIGRATION TAX PLANNING STRATEGIES

Patrick McCormick, Doc. of Law

Culhane Meadows

Wednesday, July 03, 2019 | 10:00 AM EDT

  • CPA Canada

1.5 Credits

FREE

Subject Area

Taxes

Course Description

This webinar will provide tax advisers with a practical guide to planning tools and techniques for clients who are nonresident aliens contemplating residency/citizenship changes which will render them United States taxpayers. The seminar will discuss differences in tax scope between nonresident aliens and United States taxpayers, both for income tax and estate/gift tax purposes. The seminar will then detail strategies for minimizing income and transfer tax post-residency, including basis strategies for non-U.S. situs assets, structuring “drop-off” trusts, and planning for the possibility of the nonresident alien’s return to the country of origin.

Learning Objectives

  • Differences in tax scope between nonresident aliens and United States taxpayers
  • Practical guide to planning tools and techniques for clients who are nonresident aliens contemplating residency/citizenship changes

Who Should Attend?

  • Enrolled Agent