About the Course
Introduction
This CLE/CPE webinar will provide trusts and estates counsel a detailed analysis of the application of U.S. estate tax to non-U.S. citizens. The panel will focus on relevant tax rules and potential estate and gift tax planning pitfalls, opportunities, determining the domicile of individuals for U.S. transfer tax purposes, where assets are sited for U.S. transfer tax purposes situs of assets, and when and how the application of estate or estate and gift tax treaties may apply, including the estate tax provisions of the Canadian income tax treaty. The panel will outline and analyze hypothetical scenarios and offer effective planning techniques for estate planners.
Description
Non-U.S. citizens may be subject to various U.S. estate and gift tax rules. Trusts and estates counsel must have a clear understanding of the potential tax implications of those rules for non-U.S. citizens and implement appropriate planning methods to avoid unintended tax consequences.
The application of U.S. estate tax laws to a non-U.S. citizen depends on that individual's domicile, the situs of that individual's assets, and whether there is an applicable estate tax treaty that applies. Non-U.S. citizens domiciled in the U.S. are provided the same exemption amount as U.S. citizens and may be subject to estate tax on their estate. Therefore, determining the domicile for a non-U.S. citizen is critical.
For those determined not to be domiciled in the U.S., the situs of their assets may be subject to U.S. estate taxes to the extent that those assets have a situs in the U.S., with limited exemption amounts. However, under such circumstances, an applicable estate tax treaty may mitigate any some of the adverse tax consequences.
Trusts and estates counsel advising non-U.S. clients with or who plan on having contact or assets within the U.S. must be aware of the rules that might impact their clients' U.S. estate and gift tax liability attributable to assets' value transferred at death or during their lifetime.
Listen as our panel discusses relevant tax rules and potential estate planning pitfalls, opportunities, domicile, situs of assets, and the application of tax treaties. The panel will also outline and analyze hypothetical scenarios and offer effective planning techniques for estate planners.
Presented By
Mr. Hudson advises individuals, family offices, and multinational businesses on US and cross-border tax matters arising from international investments, transactions, and global mobility. His practice focuses on international tax planning for private capital and operating businesses, including structuring inbound and outbound investments, addressing the Foreign Investment in Real Property Tax Act (FIRPTA) and effectively connected income issues, advising on pre-immigration and expatriation planning, and handling US tax compliance and regularization considerations for multinational and cross-border clients. Mr. Hudson also works with private clients on expatriation tax planning and trust and estate matters, including tax issues affecting trusts, estates, and cross-border families. He represents clients before the Internal Revenue Service and other entities in audits, appeals, and related administrative proceedings involving cross-border and international tax issues.
Mr. Raby's practice focuses on international tax matters, including planning for foreign investment into the United States, planning for United States persons investing and undertaking businesses outside the United States, ownership of foreign real estate by United States persons (FIRPTA), and ensuring that all United States reporting requirements are met, including FATCA, FBARs, and various IRS information returns. He also includes advising start-up companies and tax litigation matters, both international and domestic.
Mr. Treece focuses his practice on tax, trust, and estate planning for high net worth and ultra-high net worth individuals and families. He assists domestic and cross-border clients with the design, implementation, and maintenance of US and global trust structures, with an emphasis on income, estate, and gift tax efficiency and creditor protection. Mr. Treece also advises corporate fiduciaries on the administration of domestic and foreign trusts.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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CPE credit is not available on recordings.
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BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
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Date + Time
- event
Thursday, September 10, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Domicile for U.S. transfer tax purposes
II. Situs of assets
III. Tax issues and application of tax treaties
IV. Planning strategies and pitfalls to avoid
The panel will discuss these and other key issues:
- How do non-U.S. citizens become subject to U.S. estate tax on their estate?
- What are the key considerations in determining domicile for U.S. transfer tax purposes?
- How does the situs of assets impact application of U.S. transfer tax rules?
- What U.S. transfer tax rules apply to non-U.S. citizens?
- What reporting issues do counsel need to be aware of when U.S.-domiciled individuals receive gifts and bequests from nonresident aliens?
- What inheritance tax rules apply to the U.S. heirs of certain former U.S. citizens and long-term permanent legal residents?
- What are the planning opportunities for managing the U.S. inheritance tax?
Learning Objectives
After completing this course, you will be able to:
- Identify which estate and gift tax rules apply to non-U.S. citizens
- Understand key tax reporting issues for U.S. and non-U.S. citizens who are recipients of gifts and bequests
- Recognize how the tax rules and reporting apply to different estate planning scenarios involving non-U.S. citizens
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience at mid-level within the organization, drafting wills and trust documents, supervising other attorneys or estate planners. Specific knowledge of concepts regarding taxation of foreign investments held by U.S. taxpayers and U.S. assets held by non-U.S. citizens; familiarity with tax treaty provisions.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
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