Description
Total Credits: 13.0 (Professional Practice 12.0, Ethics 1.0)
The New York State Bar Association and The Society of Trust and Estate Practitioners USA (STEP USA) are pleased to present the 14th Annual International Estate Planning Institute. Chaired by G. Warren Whitaker, this Institute is a much anticipated annual program at which trust and estate practitioners, bankers and accountants from around the world gather to hear the leaders in their fields exchange ideas and discuss developments regarding cross-border planning with a U.S. component.
With the Tax Cuts and Jobs Act signed on Dec. 22, 2017 come many significant provisions that have a direct impact on planning for international private clients, including non-U.S. individual taxpayers with U.S. assets, U.S. individuals and trusts with offshore assets, and offshore structures for the benefit of U.S. persons. Some of these changes may require the reorganization of many existing structures. These issues and many more will be covered in detail at the Institute.
· NRAs and U.S. Transfer Taxes: When They Apply and How to Avoid Them
· New Developments: Impact of the Tax Cuts and Jobs Act on International Planning, CRS and U.S. Trusts
· Foreign Trusts Redux: Latent Opportunities and Patent Pitfalls
· Directed Trusts and the New Uniform Directed Trust Act
· China: Taxes, Exchange Controls and Information Sharing for Chinese Citizens Investing or Moving Abroad
· The Border With No Wall: Canadians Investing or Moving to (or with children) the U.S.
· FIRPTA and U.S. Residential and Investment Properties
· Trust Planning (QDOT and Other) for U.S. Citizens Residing Abroad
· Cross-Border Couples: From Prenups to Divorce (and some tax issues along the way)
· How Different Jurisdictions Address Ethical Issues
Institute Chair
G. Warren Whitaker, Esq. | Day Pitney, LLP | New York, NY
Vice Chairs
Stanley A. Barg, Esq. | Kozusko Harris Duncan LLP | New York, NY
Gideon R. Rothschild, Esq. | Moses & Singer LLP | New York, NY
Steering Committee
Ellen Kratzer | Fiduciary Trust International | New York, NY
Leigh-Alexandra Basha, Esq. | McDermott Will & Emery LLP | Washington, D.C.
Program Faculty
Richard Andersen, Esq.
Robert Colvin, Esq.
Delphine Eskenazi, Esq.
Joseph Field, Esq.
Enrique Hernandez-Pulido, Esq.
Hope Krebs, Esq.
Carl Merino, Esq.
Marnin Michaels, Esq.
John Riches, Esq.
Elie Roth, Esq.
Dina Kapur Sanna, Esq.
Sharon Ser, Esq.
Beth Tractenberg, Esq.
Rebecca Wang, Esq.
Megan Worrell, Esq.
Richard Andersen, Esq.
Robert Colvin, Esq.
Delphine Eskenazi, Esq.
Joseph Field, Esq.
Enrique Hernandez-Pulido, Esq.
Hope Krebs, Esq.
Carl Merino, Esq.
Marnin Michaels, Esq.
John Riches, Esq.
Elie Roth, Esq.
Dina Kapur Sanna, Esq.
Sharon Ser, Esq.
Beth Tractenberg, Esq.
Rebecca Wang, Esq.
Megan Worrell, Esq.
Materials
| Carl Merino and Megan Worrell - NRAs and US Transfer Taxes PowerPoint Slides (160.7 KB) | Available after Purchase | ||
| Stanley A. Barg and Gideon Rothschild - Recent Tax Developments (15.9 MB) | Available after Purchase | ||
| Robert D. Colvin and Dina Kapur Sanna - Foreign Trusts Redux PowerPoint Slides (159.5 KB) | Available after Purchase | ||
| Dina Kapur Sanna and Carl A. Merino - Tax Planning for U.S. Beneficiaries Using Foreign Trusts and Foregin Entitites (573.5 KB) | Available after Purchase | ||
| Rebecca Wang - China Taxes, Exchange Controls and Information Sharing for Chinese Citizens Investing or Moving Abroad (412.1 KB) | Available after Purchase | ||
| Elie S. Roth and Beth D. Tractenberg - Outline The Border with No Wall (370.3 KB) | Available after Purchase | ||
| Elie S. Roth and Beth D. Tractenberg - The Border with No Wall PowerPoint Slides (197.7 KB) | Available after Purchase | ||
| Richard E. Andersen and Hope P. Krebs - Inbound Real Estate Tax (114.1 KB) | Available after Purchase | ||
| Richard E. Andersen and Hope P. Krebs - Foreign Ownership of U.S. Residential and Investment Properties PowerPoint Slides (147.9 KB) | Available after Purchase | ||
| Elie S. Roth - Trust Planning for US Citizens Residing Abroad - Canada - PowerPoint Slides (116.1 KB) | Available after Purchase | ||
| Elie Roth, Marnin Michaels, John Riches, Rebecca Wang and G. Warren Whitaker - Trust Planning for US Citizens Residing Abroad (81.1 KB) | Available after Purchase | ||
| Leigh-Alexandra Basha, Delphine Eskenazi and Sharon Ser - Cross Border Couples - PowerPoint Slides (585.7 KB) | Available after Purchase | ||
| Marnin Micahels, Joe Field, John Riches and G. Warren Whitaker - How Different Jurisdictions Address Ethical Issues (41.5 KB) | Available after Purchase | ||