Course Details

International Estate Planning

This course will examine the transfer tax, income tax, and property law issues applicable to non-resident alien individuals investing in, or residing in, the United States, and of United States persons investing or residing abroad, including residence, domicile, and situs issues; challenges faced by multi-country estates and multi-national families; expatriation and immigration issues; the income tax rules on the residence of trusts; the income taxation of foreign trusts and their beneficiaries; grantor trust rules applying to foreign and United States grantors; a comparison of trusts to comparable non-trust entities; the application of bilateral tax treaties to the nomadic client; wealth transfer planning strategies for inbound and outbound clients. Registration Requirements: Estate and Gift Tax Evaluation Methods: Written Paper and Presentation

Catalog Number: TAXLAW 632
Practice Areas: Taxation Practice Area

Course History

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

Spring 2020
Title: International Estate Planning
Faculty: Shier, Suzanne L. (courses | profile)
Pepoff, Reetu (courses | profile)
Section: 1     Credits: 2.0
Capacity: 30     Actual: 13