International Estate Planning: A General Survey Out of Stock
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February 2011
International Estate Planning: A General Survey - Video on Demand
Co-sponsored by the CBA Trust & Estate Section
Trust & Estate Section CLE Luncheon Series
Program Highlights
Attend this program and get a general survey of international estate planning with an emphasis on the essential rules concerning the scope of US tax impositions:
- “Inbound” planning (non-US persons with inbound interests)
- “Outbound” planning (US persons with outbound interests)
- Rules of residency for income and transfer tax purposes
- Property situs rules
- QDOTs
- Foreign income inclusion regimes
- Tax treaties
- Special expatriate tax rules
- Common planning structures
Presented by Michael A. Heimos, Esq.
Program Description
International Estate Planning: A General Survey
Counseling non-US citizens anticipating US residency or immigration, and/or investing in US situs properties and enterprises includes a variety of matters beyond crafting estate plans. The categories of practice are often broadly described as “Inbound Planning” and “Outbound Planning.” “Inbound planning” concerns non-US families with US-bound or nexus investments, properties, personal residency and children, so forth. “Outbound planning” is the opposite, concerning US families with outward bound investments, properties, personal residency, and other issues
Every client engagement presents new challenges or combinations. Attend this seminar to learn what a typical international estate plan involves.
Topics
- “Inbound” planning (non-US persons with inbound interests)
- “Outbound” planning (US persons with outbound interests)
- Rules of residency for income and transfer tax purposes
- Property situs rules
- QDOTs
- Foreign income inclusion regimes
- Tax treaties
- Special expatriate tax rules
- Common planning structures
Presented by Michael A. Heimos, Esq.
Program Series Chair
Jennifer M. Spitz, Esq.
Stover & Spitz, LLC
Longmont, CO
Faculty
Michael Heimos
Michael A. Heimos, PC
Golden, CO
Michael Heimos counsels non-US citizens anticipating US residency or immigration, and investing in US properties and enterprises, as well as vice versa, relating to US citizens.
He has grown a national reputation both as a practitioner and as the author of commentary pieces. The latter includes two major works for legal publisher BNA Tax Management, the Portfolios T.M. 837 2nd, Non-Citizens: Estate, Gift and Generation Skipping Taxation, and T.M. 806, Immigration and Expatriation Law for the Estate Planner. A third Tax Management portfolio is in the works, concerning the taxation of insurance companies.
Several of his comments to IRS-proposed regulatory changes have shaped resulting rules. Mike is a frequent speaker and participates as faculty in continuing legal and other continuing education courses and similar business conferences.
- CLE Pass Price *FREE! - exclusions may apply
- Standard Price $59.00 USD
- Member Price $39.00 USD
- General Credits 1.00
- Ethics Credits
- EDI Credits