This program examines the concept of “residence” for alien individuals, including the variety of statutory and regulatory rules that apply for income tax, estate and gift tax and other purposes, the many definitions and uses of the term, and the effect of tax treaties. The panel considers planning issues and traps for the unwary (and burdens for the wary) that may arise in connection with an individual’s acquisition, maintenance and termination of US residency status. American Bar Association 2015 Joint Fall CLE Meeting. September 18, 2015.
9/2015
