Michael Karlin co-authored a paper for the ABA Section of Taxation’s Committee on US Activities of Foreigners and Tax Treaties entitled, “U.S. Estate Planning for Nonresident Aliens Who Own Partnership Interests.” In the article, he examines the international estate planning issues that arise when a foreign individual holds an interest in a partnership or other business entity where the partnership is organized in the United States or holds U.S. situs assets.
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