Estates, Gifts, And Trusts (EGT)

Immigration and Expatriation Law for the Estate Planner (Portfolio 806)

  • This Portfolio gives attorneys referential material for analyzing federal immigration and expatriation law issues that arise in connection with forming estate plans for clientele.

Description

Bloomberg Tax Portfolio, Immigration and Expatriation Law for the Estate Planner, No. 806, gives attorneys referential material that is useful for analyzing federal immigration and expatriation law issues that commonly arise in connection with forming estate plans for certain clientele.

Attorneys who maintain general estate planning practices occasionally confront immigration and expatriation law issues when engaged by clients who are nonresident non-citizens, citizens that live abroad, permanent residents, and (current or future) immigrants. There are those of us who have chosen to specialize in assisting such classes of persons as well. In either instance, it is often the case that the estate planning client will request help with immigration law matters, for himself or herself or for his or her relations. Where the attorney has a relationship with an attorney specializing in immigration law and that relationship is close enough to be efficient and cost-effective from the client’s perspective, it is probably best to farm out the immigration issues to the specialist.

In any case, it is useful to be at least somewhat versed in a field of law that sometimes intertwines with estate planning and transfer tax principles, if for no other reason than it allows the estate planner to give some answers and guideposts to the client before punting the matter to a specialist. Therefore, this Portfolio endeavors to provide the estate planner with the fundamentals of immigration law and of major immigration issues, as well as expatriation issues, so that such can be competently discussed with the estate planning client as appropriate.

This Portfolio may be cited as Heimos, 806-2nd T.M., Immigration and Expatriation Law for the Estate Planner.

Table of Contents

I. Introduction and History
II. Structure of Immigration Law and Institutions
III. Citizenship and Naturalization
IV. Expatriates and Expatriation
V. Immigration
VI. Applicability of U.S. Taxes

heimos_michael_2015
Michael Heimos
St Cross College, University Of Oxf
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