Description
Estate Tax for nonresidents - The trap for the unwary
IRS Program #: X9QQU-T-01121-24-O
CTEC #: 6257-CE-0283
CE: 1 IRS & 1 CTEC credit
Speaker: Fernando Juarez
Inbound investments are very common these days. Generally, nonresidents are concerned about the income tax implications for their investments in the U.S. However, a good tax plan will also envision the applicability of the estate tax to those investments. This presentation will discuss the applicability of the estate tax to nonresidents, potential pitfalls and planning opportunities.
Learning Objectives:
After attending the session, the participant will be able to:
- Determine the estate tax implications applicable to non-residents.
- Identify the assets that are subject to estate tax.
- Provide alternatives to the holding of U.S. investments.