• videocam On-Demand Webinar
  • signal_cellular_alt Intermediate
  • card_travel Estate Planning
  • schedule 90 minutes

Tax and Estate Planning for Employees of International Organizations, Diplomats, and Consular Officers

Residency and Domicile, Income Tax Implications and Exclusions, Estate and Gift Tax Planning, G-4 and A Visa Classifications

About the Course

Introduction

This CLE/CPE webinar will provide estate planners and tax counsel a detailed analysis of the income, estate, gift, and wealth transfer tax issues affecting diplomats, consular officials, and employees of international organizations. The panelists will discuss the special tax rules applicable to certain visa holders, income tax residency, and domicile; outline key areas of focus when individuals move between tax residency classifications or obtain permanent resident status; and examine available planning strategies to minimize potential tax liability.

Description

Individuals working for international organizations or serving in diplomatic or consular positions are subject to complex tax rules that are significantly different from those applicable to other foreign nationals. Compensation received for official services may qualify for exemption under U.S. tax law, treaties, international agreements, or diplomatic conventions, depending on the individual's status and circumstances.

Under current U.S. tax law, special tax rules apply to foreign government-related individuals and employees of international organizations, including residency-related exceptions and specialized tax treatment. In addition, certain estate and gift rules apply to nonresident aliens, including a markedly lower estate tax exemption and marital deduction limitations on transfers to noncitizen spouses.

Listen as our accomplished panel of international tax and estate planning practitioners discusses the special income, estate, and gift tax rules applicable to diplomats, consular officials, and employees of international organizations and their families.

Presented By

Chris Klug
Equity Partner and Co-Founder
Basswood Counsel

Mr. Klug is a trusted attorney with extensive experience in taxation, corporate planning, mergers and acquisitions, and estate planning. With decades of experience advising clients on everything from corporate tax structuring and cross-border transactions to private equity, estate planning, and family office strategy, he brings a rare blend of big law pedigree and boutique, hands-on partnership.

Jeyoung Lee
Partner and Co-Founder
Basswood Counsel

Ms. Lee is a trusted tax advisor with extensive experience in navigating the complexities of U.S. tax law and tax treaties, offering strategic counsel to her clients in the areas of individual and business tax planning, compliance, and controversies, as well as domestic and international estate planning. She has been instrumental in facilitating new business entity formation and fund formation, ensuring that her clients remain compliant with corporate regulatory requirements. Ms. Lee is admitted to the California Bar and fluent in Korean.

Renee Tiun
Foreign Trained Attorney
Basswood Counsel

Ms. Tiun is a foreign trained attorney, enrolled agent and law clerk at Basswood Counsel focusing on domestic and international taxation, corporate and estate matters. With a rich professional background in civil litigation and financial services sector in Kuala Lumpur, she transitioned seamlessly to the competitive legal landscape of the United States in 2018, leveraging her unique skill set honed in Malaysia’s burgeoning economy. Drawing from her experience as an attorney in Malaysia since 2010 and her tenure at Klug Counsel, Ms. Tiun embodies a proactive approach to prioritizing client objectives and needs, understanding that there is never a one size fits all. Her adaptability, coupled with her innate ability to provide practical solutions, distinguishes her as a trusted team member at Basswood Counsel.

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


  • Live Online


    On Demand

Date + Time

  • event

    Thursday, October 29, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I.            Residency and domicile

II.           Income tax issues

A. G-4 and A visa classifications

B. Green card status

C. IRC §§872 and 893 exclusions

D. FIRPTA and §121 exclusion

E. Other considerations

III.          Estate and gift tax issues

A. U.S. taxation of nonresidents

B. Transfers to noncitizen spouses

C. Other considerations

IV.         Practical income tax and wealth transfer planning strategies

The panel will review these and other key issues:

  • Income tax residency status for G-4 and A visa holders
  • Income tax exemptions available to diplomats, consuls, and employees of international organizations
  • Application of FIRPTA rules and the Section 121 exclusion to nonresident and resident aliens
  • Structuring transfers to noncitizen spouses