In the News

5/2019

Cross-Border Estate Planning

  • picture of Severiano E. Ortiz
    Severiano E. Ortiz

This panel focuses on provisions of the US tax code relevant to assessing and implementing cross-border estate planning. Points of discussion include identifying the tax status of the taxpayer and the taxpayer’s family (i.e. citizenship, tax residency, domicile), the type and situs of the taxpayer’s worldwide assets (i.e. tangible or intangible and US or foreign), the impact of income and estate tax treaties, and common planning pitfalls and considerations. American Bar Association Section of Taxation – 2019 May Meeting. May 11, 2019.

Presentations