Estate and Gift Taxation of Nonresident Aliens in the United States

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8.0 Credits

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.


When you complete this course, you will be able to:

  • acquire a working knowledge, as well as a practical, how-to approach regarding U.S. estate and gift taxation of non-resident alien domiciliaries

Major Topics

Topics of discussion will include:

  • 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


Some knowledge and experience of estate and gift taxation of nonresident aliens

Advanced Preparation

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Classroom: Meeting room A/B

FICPA EZMaterials! Paper manuals will not be provided at this session, you’ll need to download the EZMaterials as searchable PDFs to your laptop, tablet or other device before the event. 

For more information feel free to call the FICPA Member Service Center at 800-342-3197 or 850-224-2727.