EST2420. Estate Planning for a Non-Citizen

This session will cover the basic rules of U.S. estate taxation of a U.S. nonresident/non-citizen and will also discuss potential planning techniques that may be applicable to such taxpayers.

Learning Objectives:

• Identify basic estate taxation for nonresident/noncitizens.
• Identify basic estate planning techniques for nonresident/noncitizens.
• Identify basic implications of U.S. estate tax tries as it applies to nonresident/noncitizens.