Tax and Estate Planning Issues for Non-Citizen Clients and Clients Owning Foreign Properties
August 2016
Trust & Estate Section CLE Luncheon Series
Tax and Estate Planning Issues for Non-Citizen Clients and Clients Owning Foreign Properties
Co-sponsored by the CBA Trust & Estate Section
Program Description:
This program will cover tax forms and reporting requirements for non-citizen clients, and clients owning property outside of the US and will provide a basic overview of how to structure US Wills/Trusts for such clients.
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MEET YOUR PRESENTERS:
Alexandra A. Baris, CPA/ABV/CFF, M.A., began working at Kingsbery CPAs in January 1989 after working at Deloitte, Haskins + Sells in Denver for two years. At that time, Kingsbery CPAs was a firm with less than 10 employees located in a small building on Spruce Street. Their office has moved three times since then, each time the firm was growing and needed additional space. In 1999, Alex became a shareholder.
Alex has a Bachelor of Science degree in mathematics from the University of Massachusetts in Amherst and two Masters degrees from the University of Colorado: a Master of Arts degree in Guidance and Counseling and a Master of Science degree in Accounting with a specialty in tax. She became a Certified Public Accountant in 1988. Since then she has received the Accreditation in Business Valuation (ABV) designation and Certified in Financial Forensic (CFF) designation, both from the American Institute of Certified Public Accountants.
Alex practices in all areas of tax and specializes in divorce consulting/ tax planning; business valuations for gift & estate as well as divorce purposes; international taxation issues and expatriate tax returns; small business planning and structuring; investment tax planning as well as tax return preparation for individuals, businesses, estates, gifts, trusts and nonprofit organizations.
Her interests outside of the office include her family, bicycling, and hiking, among others. She is a board member on the nonprofit organization Collaborative Decision Resources (CDR). She previously served on boards and committees of BoldeReach, I Have a Dream, The International Fringe Festival, United Way, YWCA, Historic Boulder, the 20th Judicial District VALE Board, the University of Colorado Accounting Advisory Board, and Creating Caring Communities-Bully Proofing Your Schools.
Shelly D. Merritt, JD, CPA, is a shareholder of S.D. Merritt & Associates, P.C. in Boulder, Colorado. Her practice emphasizes estate planning, trust administration, probate, and small business law with a focus on complex wealth preservation plans, including multi-generational planning, international succession planning, and business succession planning. She also advises and assists clients with tax issues relating to businesses and tax exempt entities; formation of business entities (profit and non-profit); and sales and purchases of businesses.
Ms. Merritt graduated from the University of Texas at Arlington with a Bachelor of Business Administration in Accounting Degree, with honors, in 1987. She received her law degree from the University of Texas School of Law in 1991 and is also a Certified Public Accountant. She also has an Advanced Certificate in International Succession and Probate from the Society of Trust and Estate Council (STEP).
Ms. Merritt is a Fellow of the American College of Trust and Estate Council (ACTEC) and a Member of the Society of Trust and Estate Council (STEP). She served as Chair of the Statutory Revisions Committee of the Trust and Estate Section of the Colorado Bar Association for 2008-2009 and was a Council Member of the Section. She served as Co-Chair of the Taxation, Estate Planning & Probate Section of the Boulder County Bar Association for 2001-2002 and member of the Board of Trustees of The Community Foundation Serving Boulder County from 2004-2010 (Chair of the Legal Committee 2008-2010). She currently serves on the Board of Directors for Boulder Valley Women’s Health Center.
Ms. Merritt is the author of the chapter of the Colorado Estate Planning Handbook on Community Property, and authored Colorado Lawyer articles, Reforming Charitable Remainder Trusts in Colorado Under the New IRS Procedures and Planning for Community Property in Colorado. She has also lectured on various estate planning topics and is admitted to practice law in Colorado and Texas.
Program Series Chair
Kelly Dickson Cooper, P.C.
Holland & Hart LLP
Denver, CO
PROGRAM AGENDA
11:30 AM – 12:00 PM
Registration
12:00 PM
- Tax Forms and Reporting Requirements for Non-citizen Clients
- Tax Forms and Reporting Requirements for Clients Owning Property Outside of the US
- Basic Overview of How to Structure US Wills/Trusts for Such Clients
1:00 PM
Adjourn
Presented by Alexandra A. Baris, CPA/ABV/CFF, M.A., Shareholder, Kingsbery CPAs, Boulder, CO, and Shelly D. Merritt, JD, CPA, S.D. Merritt & Associates, P.C., Boulder, CO
Location Information
CLECI Large Classroom
1900 Grant Street, Suite 300
Denver, CO 80203
Get directions
1900 Grant Street, Suite 300
Denver, CO 80203
Registration Fees
| Non Member | $79.00 |
| CBA Member | $59.00 |
| New Lawyer Edge Partner | $29.50 |
| Taxation Law Section Member | $29.00 |
| CBA Trust & Estate Law Section Member | $29.00 |
| CLEACCESSPASS--ELITE Pass Holder | $0.00 |
- General Credits: 1.00
- Ethics Credits: 0.00
- EDI Credits:
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