Estate Planning Issues for Foreign Investors in U.S. Real Estate and Businesses: Tax Treaties, Corporate Structures

This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning challenges and opportunities for foreign investors holding U.S. real estate and business interests. The panel will discuss the tax rules and treaty provisions impacting estate planning associated with nonresident investors. The panel will focus on strategies to minimize gift and estate tax taxation of real estate and business interests--whether held individually or through an entity--for counsel and advisers working with nonresident investors.

Foreign investors must consider special U.S. estate tax rules applicable to nonresident aliens to minimize potential adverse tax implications stemming from their investments in U.S. real estate and businesses. Estate planners and advisers must understand complex U.S. estate and gift tax rules impacting foreign investors and implement effective planning techniques.

Under U.S. law, transfers by gift, bequest, or inheritance are subject to an estate tax. For those classified as nonresident aliens, property situated in the U.S. at their time of death is also subject to the estate tax. Estate planners and tax advisers must identify tax opportunities and risks for these clients, implement strategies to mitigate estate tax exposure, and anticipate other estate planning issues that arise when non-U.S. citizens invest in U.S. real estate and businesses.

Listen as our panel of estate planning attorneys experienced in international issues discusses the tax rules and treaty provisions impacting estate planning associated with nonresident investors and strategies to minimize gift and estate tax taxation of real estate and business interests.