In partnership with the European-American Chamber of Commerce, the New York office of Offit Kurman will host a breakfast program on Trust & Estate planning and investment strategies for multinationals.

I. Pre-immigration tax planning (built-in gain issues, investments in non-US entities/funds/retirement plans)

• US tax compliance for non-resident citizens, dual citizens and green card holders (definition of US residence, disclosure & Reporting obligations, etc.)
• Expatriation planning (US exit tax rules)
• Income, gift and estate planning for non-residents with US children
• Legal, tax and financial considerations when establishing a US trust

II. Non-tax related issues relevant for non-resident and/or non-citizens coming to the US:

•  Personal property planning & re-property planning, tangible /intangible assets
• Probate and court issues with foreign fiduciaries
• Family-related issues: foreign wills (incl. charity/gifts), minor children, attorney and health care proxy
• Marshaling international assets, specifically non-tax issues (jurisdictions & beneficiary designation)
• Foreign trusts vs. US trust; grantor/non-grantor status