An individual who is not resident in the United States and not a citizen of the United States (a ‘non-resident alien’ (NRA)), but who is intending to immigrate to the United States, should carefully consider the US tax laws and available planning opportunities, especially when that individual has funded an offshore trust. January 15, 2004. Download
1/2004
Pre-Residency Tax Planning and Offshore Trusts
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Jennie Cherry
