Resources

Content Type

Author

Year

2/2005

Details of New Tax Laws Applicable to Expatriates

February 17, 2005

Tax professionals advising former US citizens and long-term residents should take note that the American Jobs Creation Act 2004 has eliminated the tax avoidance motive test previously applied to determine…

1/2005

The “Integration” in Integrated Wealth Management – How Does it Work in Practice

January 1, 2005

Miles Padgett authors, “The ‘Integration’ in Integrated Wealth Management – How Does it Work in Practice,” Journal of Wealth Management, Winter 2005…

11/2004

Tax Law Changes under the American Jobs Creation Act 2004

November 18, 2004

President Bush signed the American Jobs Creation Act 2004 on October 22. Although primarily aimed at the taxation of corporations and businesses, several provisions of the act are relevant to…

10/2004

Tax Planning for Inbound Nonresident Aliens

October 1, 2004

Rashad Wareh presents “Tax Planning for Inbound Nonresident Aliens” at the Fiduciary Income Tax Committee of the ABA Tax Section, ABA Joint Fall Meeting in Boston, MA.…

9/2004

Overview of US Tax and Reporting System

September 9, 2004

US citizens and non-citizens who are resident in the United States are subject to US gift and estate tax on their worldwide assets, and to US income tax on their…

Trust Companies for Family Wealth: Build My Own?

September 1, 2004

Most wealthy U.S. families still choose individuals rather than trust companies to serve as trustee, even for complex trusts holding very substantial assets and even though a family who can…

6/2004

Transfer Tax Rates and Credits

June 24, 2004

The Taxpayer Relief Act 1997 and the Economic Growth and Tax Relief Reconciliation Act 2001 mandated changes to US transfer taxes over a period of years.  June 24, 2004. Download…

An Introduction to U.S. Advice for Non-Residents and Non-Citizens About International Estate Planning

June 1, 2004

An introduction to U.S. advice for non-residents and non-citizens about international estate planning eleven key topics or what I really need to know I learned in the 3rd grade. June…

3/2004

In Defense of Quiet Trusts

March 1, 2004

A call to rewrite the Uniform Trust Code so that it still prevents fraud and abuse—but protects confidentiality, privacy and discretion. March 2004. Download…

1/2004

Pre-Residency Tax Planning and Offshore Trusts

January 15, 2004

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…