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Tax Expatriation of People and Assets

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Member Price $39.00

Non-Member Price $54.00

Overview

After viewing this presentation, participants will hear about the tax expatriation which is the movement of U.S. Citizens, long term residents, and assets out of the United States. What are the red flags, how to address them, and how to fund foreign trusts.

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  • Expatriation from the United States
  • Introduction to Expatriation Tax
  • Determining Residency Start Date for Non-Resident Aliens
  • Determining Residency Termination Date for Non-Resident Aliens
  • Determining Expatriation Date
  • Section 877
  • The "Exit Tax" under 877A - Effective after June 17, 2008
  • Inheritance Tax
  • Logic of 2801 Tax Regime
  • Definitions under 2801
  • Exceptions to 2801 Tax
  • Liability for 2801 Inheritance Tax
  • Computation of 2801 Inheritance Tax
  • Potential Planning Strategies for Mitigating "Inheritance Tax" under 2801
  • Overview of Wealth Transfer Taxes
  • U.S. Transfer Taxes for Trusts
  • U.S. Income Taxes - Domestic Trusts
  • U.S. Income Taxes - Foreign Trusts
  • Deemed Sale Upon Funding

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Non-Member Price $54.00

Member Price $39.00