Jane Peebles presented "The International Client: Are We Here Yet? (U.S. Pre-Immigration Planning and Post Residence Issues)" at the UCLA/CEB Estate Planning Institute on April 24, 2020. The presentation explores the tax issues U.S. advisors must consider when advising foreign persons who are planning to immigrate to the United States, and offers suggestions on everything from what to ask foreign clients about their expected length of stay, current and planned immigration status, and U.S. and foreign investment activities, to determining objectives like low effective tax rate, avoiding double taxation and over-withholding, and maintaining confidentiality while minimizing exposure to U.S. estate tax law. All of these elements then inform considerations of residence and domicile, pre-residence planning, and post-residence issues.
Download PDF
