Individuals with connections to more than one country - international private clients - need sophisticated succession and tax planning advisors to help them navigate a complex and sometimes treacherous legal, tax and regulatory environment. These clients include U.S. persons with assets or beneficiaries outside the United States, as well as non-U.S. persons with U.S. connections. Their advisors must view a client’s specific circumstances from a multijurisdictional perspective. To do this effectively, advisers need to understand the interplay, both within and between countries, of income taxes, estate and gift taxes, marital property and inheritance laws, immigration and nationality laws, anti-money laundering and other financial regulations, tax and non-tax reporting requirements, the use (and sometimes abuse) of entities and arrangements such as companies, trusts and foundations, and the principles of conflict of laws. These factors must be addressed in an increasingly transparent environment created by recent unilateral and inter-governmental initiatives in tax enforcement and disclosure. This program will strengthen your understanding and expand your perspective of the fundamental and cutting-edge issues in estate and tax planning for international private clients.
Lecture Topics [Total time 06:32:32]
Segments with an asterisk (*) are available only with the purchase of the entire program.
- Foreign versus Domestic Trusts in Private Client Planning [01:31:44]
Ellen K. Harrison, Carlyn S. McCaffrey
- Immigration and Emigration [01:00:29]
Steve Trow
- Planning for the Acquisition, Ownership, and Disposition of U.S. Residential Real Estate by Non-U.S. Persons [00:56:44]
Dean C. Berry, Robert L. Dumont
- Case Study: Fundamental Concepts [01:00:07]
Dean C. Berry, Michael W. Galligan, Stella Maris Lavin, Robert C. Lawrence, III
- Case Study: Reporting Requirements and Disclosures [01:00:49]
Dean C. Berry, Karen Canavan Brodsky, Barbara T. Kaplan, Robert C. Lawrence, III
- Developments in Offshore Tax Compliance [01:02:39]
Bruce Zagaris
The purchase price of this Web Program includes the following articles from the Course Handbook available online:
- U.S. Taxation of Foreign Trusts, Trusts with Non-U.S. Grantors and Their U.S. Beneficiaries (February 2013)
Carlyn S. McCaffrey, Ellen K. Harrison
- U.S. Immigration and Emigration Planning for High Net Worth Clients (February 6, 2013)
Steve Trow
- Planning for the Acquisition, Use and Disposition of United States Residential Property by Foreign Clients (February 27, 2013)
Dean C. Berry, Robert L. Dumont
- International Tax and Estate Planning
Robert C. Lawrence, III
- Workshop Problem
Robert C. Lawrence, III
- The Global Forum on Transparency and Exchange of Information for Tax Purposes
Robert C. Lawrence, III
- Current Developments in Offshore Information Reporting and Voluntary Disclosure
Barbara T. Kaplan, Karen Canavan Brodsky
- Developments in Offshore Tax Compliance
Bruce Zagaris
Presentation Material
- Foreign versus Domestic Trusts in Foreign Domestic Migrating and Decanting
Ellen K. Harrison, Carlyn S. McCaffrey
- Immigration and Emigration
Steve Trow
- Planning for the Acquistiion, Ownership, and Disposition of U.S. Residential Real Estate by Non-U.S. Persons
Dean C. Berry, Robert L. Dumont
- Case Study: Fundamental Concepts
Robert C. Lawrence, III
- Case Study: Reporting Requirements and Disclosures
Karen Canavan Brodsky, Barbara T. Kaplan
- Case Study: Reporting Requirements and Disclosures
Robert C. Lawrence, III
- Developments in Offshore Tax Compliance
Bruce Zagaris
PLI makes every effort to accredit its On-Demand Web Programs and Segments. Please check the CLE Calculator above for CLE information specific to your state.
On-Demand Web Programs and Segments are approved in:
Alabama1, Alaska, California, Colorado, Delaware, Florida, Georgia, Hawaii, Idaho*, Illinois , Iowa2*, Kansas, Kentucky*, Louisiana, Maine*, Mississippi, Missouri3, Montana, Nebraska, Nevada, New Hampshire4, New Jersey, New Mexico5, New York6, North Carolina7, North Dakota, Ohio8, Oklahoma9, Oregon*, Pennsylvania10, Rhode Island11, South Carolina, Tennessee12, Texas, Utah, Vermont, Virginia13, Washington, West Virginia, Wisconsin14 and Wyoming*.
Iowa, Mississippi, Oklahoma, and Wisconsin DO NOT approve Audio Only On-Demand Web Programs.
Minnesota approves live webcasts ONLY
Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.
*PLI will apply for credit upon request. Louisiana and New Hampshire: PLI will apply for credit upon request for audio-only on-demand web programs.
1Alabama: Approval of all web based programs is limited to a maximum of 6.0 credits.
2Iowa: The approval is for one year from recorded date. Does not approve of Audio-only On-Demand Webcasts.
3Missouri: On-demand web programs are restricted to six hours of self-study credit per year. Self-study may not be used to satisfy the ethics requirements. Self-study can not be used for carryover credit.
4New Hamphsire: The approval is for three years from recorded date.
5New Mexico: On-Demand web programs are restricted to 4.0 self-study credits per year.
6New York: Newly admitted attorneys may not take non-traditional course formats such as on-demand Web Programs or live Webcasts for CLE credit. Newly admitted attorneys not practicing law in the United States, however, may earn 12 transitional credits in non-traditional formats.
7North Carolina: A maximum of 4 credits per reporting period may be earned by participating in on-demand web programs.
8Ohio: To confirm that the web program has been approved, please refer to the list of Ohio’s Approved Self Study Activities at http://www.sconet.state.oh.us. Online programs are considered self-study. Ohio attorneys have a 6 credit self-study limit per compliance period. The Ohio CLE Board states that attorneys must have a 100% success rate in clicking on timestamps to receive ANY CLE credit for an online program.
9Oklahoma: Up to 6 credits may be earned each year through computer-based or technology-based legal education programs.
10Pennsylvania: PA attorneys may only receive a maximum of four (4) hours of distance learning credit per compliance period. All distance learning programs must be a minimum of 1 full hour.
11Rhode Island: Audio Only On-Demand Web Programs are not approved for credit. On-Demand Web Programs must have an audio and video component.
12Tennessee: The approval is for the calendar year in which the live program was presented.
13Virginia: All distance learning courses are to be done in an educational setting, free from distractions.
14Wisconsin: Ethics credit is not allowed. The ethics portion of the program will be approved for general credit. There is a 10 credit limit for on-demand web programs during every 2-year reporting period. Does not approve of Audio-only On-Demand Webcasts.
Running time and CLE credit hours are not necessarily the same. Please be aware that many states do not permit credit for luncheon and keynote speakers.
If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.
Note that some states limit the number of credit hours attorneys may claim for online CLE activities, and state rules vary with regard to whether online CLE activities qualify for participatory or self-study credits. For more information, call Customer Service (800) 260-4PLI (4754) or e-mail info@pli.edu.