Estate Planning Issues for Foreign Investors in U.S. Real Estate and Businesses: Tax Treaties, Corporate Structures
Recording of a 90-minute CLE/CPE video webinar with Q&A
This CLE/CPE webinar will provide estate planners with a helpful guide to estate planning challenges and opportunities for foreign investors holding U.S. real estate and business interests. The panel will discuss the tax rules and treaty provisions impacting estate planning associated with nonresident investors. The panel will focus on strategies to minimize gift and estate tax taxation of real estate and business interests--whether held individually or through an entity--for counsel and advisers working with nonresident investors.
Outline
- U.S. estate tax rules
- Planning opportunities for foreign investors
- Best practices for estate planners and tax advisers
Benefits
The panel will review these and other key issues:
- What are the various tax consequences of a foreign person owning U.S. real estate or business interests?
- What estate and gift transfer tax rules apply to those classified as nonresident aliens who invest in U.S. real estate and businesses?
- What planning options are available under U.S. estate tax treaties?
- What are the residence and domicile challenges for estate tax treaty purposes?
Faculty
Anthony V. Diosdi
Partner
Diosdi & Liu
Mr. Diosdi is an experienced trial lawyer who regularly defends individuals and corporations in matters involving tax... | Read More
Mr. Diosdi is an experienced trial lawyer who regularly defends individuals and corporations in matters involving tax controversies and government regulatory enforcement. He also has vast experience assisting clients who find themselves with unreported or undeclared bank accounts outside the U.S. Mr. Diosdi is acknowledged as one of the nation’s leading experts in contesting penalties associated with failing to file FBARs. In addition to representing clients in tax controversy matters, he advises clients on U.S. international tax matters, including tax planning with respect to their structures and transactions. In particular, Mr. Diosdi has experience advising on issues relating to tax treaties, pre-immigration planning for foreigners moving to the U.S., expatriation planning, tax planning for foreign companies doing business in the U.S., and subpart F income minimization. More recently, he has focused on helping clients navigate U.S. tax reform, including the regimes for Global Intangible Low-Taxed Income and Foreign-Derived Intangible Income, and the new limitations on foreign tax credits.
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Antonio Gastélum
Partner
MEG International Counsel
Mr. Gastélum is a partner at MEG International Counsel, PC, and until recently, the principal of an independent... | Read More
Mr. Gastélum is a partner at MEG International Counsel, PC, and until recently, the principal of an independent Registered Investment Adviser (RIA), exclusively dedicated to international estate, business, and financial planning. He is a law graduate of the Universidad de Monterrey, in Monterrey, Nuevo Leon, Mexico. Mr. Gastélum obtained his master's degree in Comparative Law and Business Planning from the University of San Diego School of Law, as well as his Chartered Life Underwriter designation from the American College of Financial Services.
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