Pre-Immigration Estate and Gift Tax Planning (On-Demand)

General Credits:
Original Date Of Course:



Course Description

The U.S. imposes a tax on its residents’ worldwide income requiring significant planning for would-be immigrants. Trusts and estates counsel must align planning strategies with current U.S. tax law for those seeking to become U.S. residents to avoid unintended tax liability for certain income and foreign assets.

Future immigrants must assess their financial situation and plan accordingly before becoming U.S. taxpayers in order to preserve their wealth. In some cases, for income tax purposes, it may be advantageous to accelerate income and gains and defer deductions/losses before establishing U.S. residency if, for example, the U.S. statutory tax rate is higher than the immigrant’s current tax home. In other cases, the focus may be on sheltering worldwide assets from the U.S. tax system, especially if the person has or will inherit significant assets.

With thoughtful planning, clients may avoid unexpected aspects of U.S. tax law that could significantly impact family wealth. Estate planners must review clients’ foreign companies and offshore mutual funds, consider the implications of foreign trusts, establish a gifting program, explore the use of insurance, and other methods of preserving wealth and minimizing income, estate, and gift taxes.

Our panel will provide trusts and estates attorneys with a practical guide to pre-immigration estate planning tools and techniques. The panel will go beyond the basics to detail intricate strategies for minimizing income tax, including basis strategies for non-U.S. situs assets, structuring “drop-off” trusts, and planning for the possibility of the nonresident alien’s return to the country of origin.


  1. What are the residency and tax consequences of immigrants coming to the U.S.?
  2. What are the key pre-immigration estate planning considerations?
  3. What are the income tax challenges and methods to minimize taxes?
  4. What estate and gift tax planning techniques are available under current tax law?
  5. What are the key basis strategies for non-U.S. situs assets?
  6. What are the key considerations in utilizing and structuring trusts?


Ronald A. Marini, Esq. and Anita Friedlander, Esq.

Credit Details

Course Type

Course Instructor

Anita Friedlander, Esq., Ronald A. Marini, Esq.

General Credits