Course Details

International Estate Planning

Private client families increasingly have both domestic and foreign family relationships, business interests and investments. This course examines the federal income, gift, estate and generation-skipping transfer tax, compliance and property transfer aspects of gift, estate and charitable planning for individuals and trusts with cross-border connections. Readings include current articles by leading international estate planning practitioners and a guide to international estate planning drafting, compliance and administration. Topics covered include gift, estate, and generation-skipping transfer taxes, cross-border trusts and charities, treaties, conflicts of law, expatriation, compliance and due diligence from a U.S. perspective. Students will develop a representative cross-border client gift and estate planning scenario, prepare a summary of an applicable estate and/or gift tax treaty, develop and present a gift and estate plan for the cross-border client scenario, and draft a memo outlining the plan developed for the client. Students will learn both the technical aspects of planning for international clients and practical advisory skills. Registration Requirements: Estate and Gift Tax Evaluation Methods: Written Paper and Presentation

Catalog Number: TAXLAW 632
Practice Areas: Taxation Practice Area

Course History

Spring 2023
Title: International Estate Planning
Faculty: Shier, Suzanne L. (courses | profile)
Heuer, Nicholas
Section: 1     Credits: 2.0
Capacity: 70     Actual: 5

Spring 2022
Title: International Estate Planning
Faculty: Shier, Suzanne L. (courses | profile)

Section: 1     Credits: 2.0
Capacity: 70     Actual: 3

Spring 2021
Title: International Estate Planning
Faculty: Shier, Suzanne L. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 70     Actual: 16