Skip navigation
maggi917

Coming to America: Part II

Consider tax issues when advising immigrant clients.

Under the current tax system, the United States imposes three types of transfer taxes: estate, gift and generation-skipping. U.S. citizens and resident aliens (RAs) are subject to estate tax on worldwide assets and are similarly taxed on worldwide gratuitous transfers for gift tax. U.S. citizens are subject to transfer taxes even if they never lived in the United States. If an individual isn’t a U.S. citizen or RA, then not all assets will be subject to those taxes. However, it remains

All access premium subscription

Please Log in if you are currently a Trusts & Estates subscriber.


If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.


Questions about your account or how to access content?


Contact: [email protected]

Hide comments

Comments

  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.
Publish