Michael Karlin spoke on the panel “Fundamentals of United States Taxation of Foreign Trusts, Grantors and Beneficiaries,” with Day Pitney LLP’s G. Warren Whitaker at the 1st Annual STEP Wyoming Conference in September 2012. The presentation explores the classification of trusts for income tax purposes, the treatment of grantors, trusts, and beneficiaries, and the nuances of U.S. transfer taxes including estates, gifts, and generation-skipping transfer tax considerations.
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