Planning for Non-US Citizen Spouses - T&E Section CLE Luncheon - Webinar
The rules are different when your client is married to a non-US citizen. Practitioners must assess an abundance of considerations, including federal estate and gift taxes, gift-splitting, marital gifts, jointly owned property, and more. Join us from the comfort of your home or office and receive invaluable knowledge on how to handle the affairs of a client with a non-US citizen spouse.
• Learn to use Qualified Domestic Trusts (QDOTs)
• Understand the limitations on gift tax marital deductions and estate tax deductions
• Utilize gift-splitting with non-citizen spouses
Home studies will be available approximately 2-3 weeks following the live program.
If disability accommodations or special assistance are needed, please contact us at [email protected]. Requests must be made at least two weeks prior to the scheduled program.
The program will be submitted for CLE accreditation in Colorado. If you need to seek accreditation in another state, please review the process and requirements for that individual state. CBA-CLE staff can provide a Uniform Certificate of Attendance, and it is the attendee’s responsibility to complete the accreditation outside of Colorado.
12:00 – 1:00 pm
Planning for Non-US Citizen Spouses
This program will dig into federal estate and gift tax considerations when a client is married to a non-citizen. We will discuss the federal estate and gift tax rules relating to non-citizen spouses including the limitation on the gift and estate tax marital deduction, gift-splitting, use of the federal estate tax exemption for marital gifts, treatment of jointly owned property and use of Qualified Domestic Trusts (QDOTs) as planning tools. We will also cover the impact of treaties on taxation.
Presented by Merry H. Balson, Esq., Balson Faix & McVey LLP
Registration Fees
| Non Member | $69.00 |
| CBA Member | $49.00 |
| CBA Elder Law Section Member | $39.00 |
| CBA Trust & Estate Law Section Member | $39.00 |
| Public Service/Government | $24.50 |
| New Lawyer Edge Partner | $24.50 |
| Paralegal/Legal Support Staff | $24.50 |
| Active Military | $24.50 |
| CLEACCESSPASS - Elite Pass Holder | $0.00 |
| Student Currently Enrolled in Law School | $0.00 |
- General Credits: 1.00
- Ethics Credits:
- EDI Credits:
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