These days, all estate planners must be prepared to attend to the needs of multinational clients. And that means advisors must be familiar with the Heroes Earning Assistance and Relief Tax Act. HEART, as it is known, passed in the summer of 2008 and made important changes to both the federal income tax as well the federal estate and gift tax. HEART makes it much harder for a U.S. citizen or U.S. resident to leave the United States without incurring an exit tax. The bottom line: There's a ...

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