BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month December 16, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Estate Planning
  • schedule 90 minutes

Navigating Estate and Gift Tax Issues for Foreign Investors

Tax Traps to Avoid, Nonresident Status, Tax Treaties, Situs, Planning Strategies

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Discount expires 11/4/25

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CLE
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Description

Foreign investors must consider special U.S. estate tax rules applicable to nonresident aliens to minimize potential adverse tax implications stemming from their investments in U.S. assets. Estate planners and advisers must understand complex U.S. estate and gift tax rules impacting foreign investors and implement effective planning techniques.

Under U.S. law, transfers by gift, bequest, or inheritance are subject to an estate tax. For those classified as nonresident aliens, property situated in the U.S. at their time of death is also subject to the estate tax. In addition, the One Big Beautiful Bill Act (OBBBA) contains certain provisions that must be considered. Estate planners and tax advisers must identify tax opportunities and risks for these clients, implement strategies to mitigate estate tax exposure, and anticipate other estate planning issues that arise when non-U.S. citizens invest in U.S. assets.

Listen as our panel of estate planning attorneys experienced in international issues discusses the tax rules and treaty provisions impacting estate planning associated with nonresident investors and strategies to minimize gift and estate tax taxation.

Presented By

Anthony V. Diosdi
Partner
Diosdi & Liu, LLP

Mr. Diosdi is an experienced trial lawyer who regularly defends individuals and corporations in matters involving tax controversies and government regulatory enforcement. He also has vast experience assisting clients who find themselves with unreported or undeclared bank accounts outside the U.S. Mr. Diosdi is acknowledged as one of the nation’s leading experts in contesting penalties associated with failing to file FBARs. In addition to representing clients in tax controversy matters, he advises clients on U.S. international tax matters, including tax planning with respect to their structures and transactions. In particular, Mr. Diosdi has experience advising on issues relating to tax treaties, pre-immigration planning for foreigners moving to the U.S., expatriation planning, tax planning for foreign companies doing business in the U.S., and subpart F income minimization. More recently, he has focused on helping clients navigate U.S. tax reform, including the regimes for Global Intangible Low-Taxed Income and Foreign-Derived Intangible Income, and the new limitations on foreign tax credits.

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, December 16, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. U.S. estate tax rules

II. Impact of OBBBA

III. Planning opportunities for foreign investors

IV. Best practices for estate planners and tax advisers

The panel will review these and other key issues:

  • What are the various tax consequences of a foreign person owning U.S. assets or business interests?
  • What estate and gift transfer tax rules apply to those classified as nonresident aliens who invest in U.S. assets and businesses?
  • What planning options are available under U.S. estate tax treaties?
  • What are the residence and domicile challenges for estate tax treaty purposes?
  • What impact does OBBBA have on planning?

Learning Objectives

After completing this course, you will be able to:

  • Identify various tax consequences of a foreign person owning U.S. real estate or business interests
  • Understand estate and gift transfer tax rules for those classified as nonresident aliens who invest in U.S. real estate and businesses
  • Recognize the estate and tax planning options available to foreign investors under U.S. estate tax treaties
  • 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, preparing complex tax forms and schedules, supervising other preparers/accountants. Working knowledge and understanding of partnership and/or corporate structure; international taxation; tax credits, sourcing rules; foundational knowledge of basis calculations and capital gains tax.

BARBRI 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.

IRS Approved Provider

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 Strafford-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 .