Skip to main content
 This program is not active.
Live Webcast

Estate and Gift Taxation of Nonresident Aliens


Total Credits: 8 including 8 Taxes - Technical

Average Rating:
Not yet rated
Categories:
Partner Produced |  Tax
Faculty:
Todd N. Rosenberg
Course Levels:
Intermediate
Duration:
8 Hours
License:
Product Setting: Expires 41 day(s) after program date.

Dates


Description

Designed for professionals who advise foreign persons about U.S. investments and business activities. Increased IRS audit activities, post mortem tax planning alternatives, estate and gift tax consequences and other recent developments will be discussed.

Basic Course Information

Learning Objectives
  • Acquire a working knowledge, as well as a practical, how-to approach regarding U.S. estate and gift taxation of non-resident alien domiciliaries

Major Subjects
  • Potential U.S. estate and gift tax consequences associated with U.S. investment by non-resident alien domiciliaries
  • Increased IRS audit activities in U.S. estate and gift tax areas as they relate to foreign investors
  • Substantive U.S. estate and gift tax rules relative to foreign investors' planning and tax minimization alternatives; and probate alternatives for foreign investors wishing to minimize disclosures in third-country proceedings associated with transfer of United States and possibly other non-home-country assets
  • Post-mortem tax planning alternatives: special provisions applicable to U.S. citizens and resident alien domiciliaries married to non-U.S. citizen spouses (e.g., qualified domestic trusts)
  • Recent developments

Course Materials

Additional Info

Basic Course Information

Prerequisites Some knowledge and experience of estate and gift taxation of nonresident aliens
Advanced Preparation None
Designed For Participants willing to learn about taxation issues pertaining to nonresident aliens
Original Recording Date 12/09/2019
Yellow Book No
Course Developer Florida Institute of CPAs (FICPA)
Date Added to Catalog 04/03/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method Group Internet Based

Reviews