On-Demand   On-Demand Web Programs

International Estate & Tax Planning 2019

Released on: May. 13, 2019
Running Time: 06:37:24
Why You Should Attend:

This foundational program will focus on the legal and tax framework you need to advise those individuals whose personal, financial and business connections span national borders. In addition to the usual estate and tax planning issues, international private clients face special challenges arising from the global progression toward increased transparency, heightened reporting requirements and more stringent tax enforcement. By attending you will learn about essential legal and tax rules, available planning opportunities, and potential pitfalls for both clients and advisers.

What You Will Learn:

  • New U.S. tax law changes affecting tax planning for international private clients
  • U.S. income and transfer tax planning for individuals moving to or departing from the United States
  • Investment in U.S. real estate by nonresident alien individuals (NRAs)
  • Dealing with noncompliant U.S. private clients with unreported foreign income or accounts
  • Planning with foreign grantor and nongrantor trusts
  • Ethical issues for the international private client attorney

Who Should Attend:

Professionals who work with private clients with international interests or cross-border structures, including attorneys, accountants, relationship managers of U.S. and foreign financial institutions, insurance brokers, financial planners, employees of family offices, and fiduciaries

Program Level: Update

Prerequisites: Anyone who has experience or interest in legal and tax framework in order to advise individuals whose personal, financial and business connections span national borders

Intended Audience: Professionals who work with private clients with international interests or cross-border structures, including attorneys, accountants, relationship managers of U.S. and foreign financial institutions, insurance brokers, financial planners, employees of family offices, and fiduciaries. 

Advanced Preparation: None

Lecture Topics [Total time 06:37:24]

Segments with an asterisk (*) are available only with the purchase of the entire program.

  • Income Tax and Transfer Tax Planning for Individuals Arriving/Leaving the U.S. [01:00:14]
    Andrew S. Auchincloss, Shelly Meerovitch
  • Structuring Investment in U.S. Real Property by Nonresident Aliens (NRAs) [00:59:49]
    Dina Kapur Sanna, Ellen K. Harrison
  • Foreign Trusts and U.S. Beneficiaries [01:09:12]
    Dina Kapur Sanna, Ellen K. Harrison
  • Dealing with Noncompliant International Private Clients with Unreported Foreign Income or Accounts [01:01:31]
    Scott E. Fink
  • Issues in Administering Complex Cross-Border Estates [01:15:16]
    Michael W. Galligan
  • Ethical Issues for the International Private Client Attorney: Anti-money Laundering (AML), Know Your Customer (KYC) and the Attorney-Client Relationship [01:02:42]
    Bruce Zagaris

The purchase price of this Web Program includes the following articles from the Course Handbook available online:

  • COMPLETE COURSE HANDBOOK
  • Think Before You Leap: Tax Planning for Individuals Arriving and/or Leaving the United States
    Shelly Meerovitch, Andrew S. Auchincloss
  • Think Before You Leap: US Tax Planning for Individuals Arriving/Leaving the US (PowerPoint slides)
    Shelly Meerovitch, Andrew S. Auchincloss
  • Dina Kapur Sanna and Carl A. Merino, Structuring Foreign Investments in U.S. Real Estate After the Tax Cuts and Jobs Act, PLI Current: The Journal of PLI Press, Vol. 2, No. 3 (Summer 2018)
    Dina Kapur Sanna
  • Dina Kapur Sanna and Carl A. Merino, Tax Planning for U.S. Beneficiaries Using Foreign Trusts and Foreign Entities
    Dina Kapur Sanna
  • Dealing with Noncompliant Private Clients—Voluntary Disclosure, Streamlined Filing Procedures and Delinquent Information Returns
    Barbara T. Kaplan
  • Recognition of Foreign Estate Fiduciaries and the Enforcement of Foreign Estate Determinations within the State of New York
    Michael W. Galligan
  • U.S. Expatriate Persons and Property Owners, the European Union Succession Regulation and the Choice of New York Law
    Michael W. Galligan
  • “Forced Heirship” in the United States of America, with Particular Reference to New York State
    Michael W. Galligan
  • International Estate Planning for United States Citizens (August 2017)
    Michael W. Galligan
  • The New Sheriffs: The International Private Client Attorney Faces Anti-Money Laundering, Tax Transparency, Ethical and Related Issues (February 12, 2019)
    Bruce Zagaris

Presentation Material

  • U.S. Tax Income and Transfer Tax Planning for Individuals Arriving/Leaving the U.S._Segment PowerPoint
    Andrew S. Auchincloss, Shelly Meerovitch
  • Structuring Investment in U.S. Real Property by Nonresident Aliens (NRAs)_Segment PowerPoint
    Ellen K. Harrison, Dina Kapur Sanna
  • Foreign Trusts and U.S. Beneficiaries_Segment PowerPoint
    Ellen K. Harrison, Dina Kapur Sanna
  • Issues in Administering Complex Cross-Border Estates_Segment PowerPoint
    Scott E. Fink
  • Issues in Administering Complex Cross-Border Estates_Segment PowerPoint
    Michael W. Galligan
  • Ethical Issues for the International Private Client Attorney: Anti-money Laundering (AML), Know Your Customer (KYC) and the Attorney-Client Relationship_Segment PowerPoint
    Bruce Zagaris
Co-Chair(s)
Dean C. Berry ~ Cadwalader, Wickersham & Taft LLP
Megan R. Worrell ~ Managing Director, J.P. Morgan Private Bank
Speaker(s)
Andrew S. Auchincloss ~ Schlesinger Lazetera & Auchincloss LLP
Scott E. Fink ~ Greenberg Traurig LLP
Michael W. Galligan ~ Phillips Nizer LLP
Ellen K. Harrison ~ McDermott Will & Emery
Shelly Meerovitch ~ Senior Vice President and Director - Wealth Strategies Group, Alliance Bernstein
Dina Kapur Sanna ~ Day Pitney LLP
Bruce Zagaris ~ Berliner, Corcoran & Rowe LLP
General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.

PLI’s live and on-demand webcasts are single-user license products intended for an individual registrant only. Credit will be issued only to the individual registered.


U.S. MCLE States

Alabama:  PLI’s on-demand web programs qualify as “online” credit. Attorneys are limited to 6 credits of online programs per reporting period.

Alaska:  All PLI products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Arizona:  PLI’s on-demand web programs qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  PLI’s on-demand web programs are not approved for Arkansas CLE credit.

California:  PLI’s on-demand web programs qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All PLI products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Connecticut: Effective January 1, 2017, all PLI products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Delaware:  PLI’s on-demand web programs qualify as “eCLE” credit. Attorneys are limited to 12 credits of eCLE per reporting period, no more than 6 of which may be audio-only.

Florida:  All PLI products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Georgia:  PLI’s on-demand web programs qualify as “in-house” credit. Attorneys are limited to 6 in-house credits per reporting period.

Hawaii:  All PLI products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Idaho:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 15 credits of self-study per reporting period.

Illinois:  All PLI products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Indiana:  PLI’s on-demand web programs qualify as “distance education” credit. Attorneys are limited to 9 credits of distance education per reporting period. Effective January 1, 2019, the limit of distance education per reporting period will increase from 9 to 18 credits.

Iowa:  PLI’s on-demand web programs qualify as “unmoderated” credit. Attorneys are limited to 6 credits of unmoderated programs per reporting period.

Kansas:  PLI’s on-demand web programs qualify as “prerecorded” credit. Attorneys are limited to 6 credits of prerecorded programs per reporting period.

Kentucky:  PLI’s on-demand web programs qualify as “non-live” credit. Attorneys are limited to 6 non-live credits per reporting period.

Louisiana:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

Maine:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 5.5 credits of self-study per reporting period.

Minnesota:  PLI’s on-demand web programs qualify as “on-demand” credit. Attorneys are limited to 15 on-demand credits per reporting period.

Mississippi:  PLI’s on-demand web programs qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 6 credits of self-study per reporting period.

Montana:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 5 credits of self-study per reporting period.

Nebraska:  PLI’s on-demand web programs qualify as “computer-based learning” credit. Attorneys are limited to 5 credits of computer-based learning per reporting period.

Nevada:  PLI’s on-demand web programs qualify as “self-study” credit. There is no limit to the number of credits an attorney can earn via self-study programs.

New Hampshire:  All PLI products can fulfill New Hampshire’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

New Jersey:  PLI’s on-demand web programs qualify as “alternative verifiable learning formats” credit. Attorneys are limited to 12 credits of alternative verifiable learning formats per reporting period.

New Mexico:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

New York

Experienced Attorneys:  All PLI products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Newly Admitted Attorneys:  PLI’s transitional on-demand web programs can be used to fulfill the requirements for New York newly admitted attorneys. Only professional practice and law practice management credits may be earned via transitional on-demand web programs. Ethics and skills credits may not be earned via on-demand web programs.

North Carolina:  PLI’s on-demand web programs qualify as “online” credit. Attorneys are limited to 6 credits of online programs per reporting period.

North Dakota:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 15 credits of self-study per reporting period.

Ohio:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Oklahoma:  PLI’s on-demand web programs qualify as “online, on-demand” credit. Attorneys are limited to 6 credits of online, on-demand programs per reporting period.

Oregon:  All PLI products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Pennsylvania:  PLI’s on-demand web programs qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Puerto Rico:  All PLI products can fulfill Puerto Rico’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Rhode Island:  PLI’s on-demand web programs qualify as “video replay” credit. Attorneys are limited to 6 video replay credits per reporting period.

South Carolina:  PLI’s on-demand web programs qualify as “alternatively delivered” credit. Attorneys are limited to 6 credits of alternatively delivered programs per reporting period.

Tennessee:  PLI’s on-demand web programs qualify as “distance learning” credit. Attorneys are limited to 8 credits of distance learning per reporting period.

Texas:  All PLI products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Utah:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 10 credits of self-study per reporting period.

Virgin Islands:  All PLI products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Virginia:  PLI’s on-demand web programs qualify as “pre-recorded” credit. Attorneys are limited to 8 credits of pre-recorded programs per reporting period.

Washington:  All PLI products can fulfill Washington’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

West Virginia:  PLI’s on-demand web programs qualify as “online” credit. Attorneys are limited to 12 credits of online instruction per reporting period.

Wisconsin:  PLI’s on-demand web programs qualify as “repeated, on-demand” credit. Attorneys are limited to 15 credits of repeated, on-demand programs per reporting period. No ethics credits can be earned via on-demand web programs.

Wyoming:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 6 credits of self-study per reporting period.


CPD Jurisdictions

British Columbia (CPD-BC):  PLI’s on-demand web programs are not eligible for CPD-BC credit unless viewed with at least one other attorney or an articled student. In this case, the credit must be recorded as a “study group.”

Ontario (CPD-ON):  PLI’s on-demand web programs qualify as “recorded” credit. If viewed without a colleague, attorneys are limited to 6 credits of recorded programs per year. If viewed with at least one colleague, there is no limit to the number of credits that can be earned via recorded programs.

Quebec (CPD-QC):  PLI’s on-demand web programs can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  PLI’s on-demand web programs are not approved for CPD-HK credit.

United Kingdom (CPD-UK):  PLI’s on-demand web programs can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  PLI’s on-demand web programs may fulfill Australia’s CPD requirements. Credit limits for on-demand web programs vary according to jurisdiction. Please refer to your jurisdiction’s CPD information page for specifics.

Alberta (CPD-ALBERTA):  All PLI products can fulfill Alberta’s CPD requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Dubai (CLPD-DUBAI):  PLI’s on-demand web programs may fulfill CLPD credit requirements.


Other Credit Types

CPE Credit (NASBA):  Select on-demand web programs qualify as the “QAS Self-Study” delivery method. Please check the Credit Information box on the right-hand side of this page to verify CPE credit availability.

IRS Continuing Education (IRS-CE):  PLI’s on-demand web programs may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  PLI’s on-demand web programs may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  PLI’s on-demand web programs may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  PLI’s on-demand web programs may fulfill HR credit requirements.

SHRM Recertification (SHRM):  PLI’s on-demand web programs qualify as "self-paced" credit. SHRM professionals are limited to 30 credits of self-paced programs per recertification period.

Compliance Certification Board (CCB):  PLI’s on-demand web programs qualify as “self-study” credit. Candidates are limited to 10 self-study credits per 12-month period, and certification holders are limited to 20 self-study credits per 2-year renewal period.

Certified Anti-Money Laundering Specialists Certification (CAMS):  PLI’s on-demand web programs are not approved for CAMS credit.

New York State Social Worker Continuing Education (SW CPE):  PLI’s on-demand web programs are not approved for SW CPE credit.

American Bankers Association Professional Certification (ABA):  PLI’s on-demand web programs may fulfill ABA credit requirements.

Certified Financial Planners (CFP):  PLI’s on-demand web programs are not approved for CFP credit.

 

Related Items

On-Demand  On-Demand Programs

International Estate & Tax Planning 2018 May. 28, 2018

Handbook  Course Handbook Archive

International Estate & Tax Planning 2019 Dean C. Berry, Cadwalader, Wickersham & Taft LLP
Megan R. Worrell, J.P. Morgan Private Bank
 
International Estate & Tax Planning 2018 Dean C. Berry, Cadwalader, Wickersham & Taft LLP
Megan R. Worrell, Duane Morris LLP
 
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