Trusts constitute an important aspect of estate and gift tax planning. While planning for future generations traditionally occurred within the boundaries of a single jurisdiction, families in today’s world do not necessarily live in the same country. “Trusts – Residency and Taxation” provides individuals and advisors with a primer on U.S. taxation of trusts in the international context.
The program will begin with the basics: What are foreign and domestic trusts? How is a trust’s tax status determined for U.S. income tax purposes?
From there, it will delve into income, estate, and gift tax consequences for settlors and beneficiaries (including special rules applicable to U.S. grantors). The program will conclude with practical issues in establishing and maintaining foreign and domestic trusts, and an interactive audience Q&A.
SPEAKERS
Nina Krauthamer, Ruchelman P.L.L.C.Beate Erwin, Ruchelman P.L.L.C.
SCHEDULE OF EVENTS
12:00 P.M. Welcome Lunch
12:30 P.M. Presentation
CREDIT AVAILABLE
CLE 1.0 Areas of Professional Practice (non-transitional)
CPE 1.0 Taxation
Date & Time
Wednesday, November 15
12:00 P.M. – 1:30 P.M.
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Location
Ruchelman P.L.L.C.
150 East 58th St., 22nd Fl.
New York, New York 10155
For questions regarding this and other Ruchelman events, contact lapper@ruchelaw.com.