Non-resident aliens (NRAs)1 seeking to avoid U.S. estate tax on foreign trusts may find Internal Revenue Code Section 2104(b)2 to be particularly confounding and nettlesome. Under IRC Section 2104(b), some transfers of property, by trust or otherwise, made within three years of death or over which an NRA decedent retained certain types of interests or powers may be treated as part of that decedent’s U.S. gross estate; therefore, they’re subject to U.S. estate tax. The ...

Purchase Access to This Article

Receive access to this article for 12 months online.

All Access Premium Subscription

Your subscription will include 12 months of Trusts & Estates magazine, access to premium content on, and Trusts & Estates plus iPad app.

Already purchased this? to view your content.