International Corner – Non-Citizen Estate Planning Cheat Sheets

by Robert on March 5, 2014

Most planners are aware of the fact that there are federal estate tax implications for non-citizen clients and their spouses.  Sometimes, however, the nuances between the treatment of Resident Aliens (“green card” holders) and Non-Resident Aliens can get a little fuzzy.  As you can see, the difference in the treatment of these two groups is extremely substantial.  Hopefully, the following cheat sheets should prove useful in determining the situation of a client who is, or is married to, a particular category of non-citizen.

CLICK HERE TO READ SIMON BRADY’S LATEST QUARTERLY COLUMN IN THE FINANCIAL PLANNING ASSOCIATION – NEW YORK SPRING 2014 NEWSLETTER

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