Estate and Asset Protection for the Resident Alien: A Case Study (Part II)
- Here's your tax, what's your hurry? NUCKOLLS, JOHN // Accounting Today;Nov2013, Vol. 27 Issue 11, p22
The article discusses the gift tax on worldwide gifts a domiciled foreign person is subject to in the U.S. which have the same exemption amount as its citizens. A description of a domiciled foreign person is provided which generally means physically present in the country and with an intention...
- Another country. Murphy, Patrick // Money Marketing;7/10/2003, p34
Offers advice to those wanting to become a non-resident for tax purposes. Distinction between residence and domicile; Estate planning implications for expatriates; Evidence of the intention to remain in the domicile of choice.
- A family member with special needs. // Nation's Business;Feb93, Vol. 81 Issue 2, p54
Advises on how the owners of Lazy Creek Farm, parents of two grown sons, one of whom is a quadriplegic, can best structure the transfer of the assets of their family business to preserve both the farm and family harmony. Advice of Joanne C. Preston and Peg Eddy; Clarification of family values;...
- Regulation of residence of foreigners in the Republic of Serbia: on the way to harmonization with the law of European Community. Borda�, Bernadet // Proceedings of Novi Sad Faculty of Law;2008, Vol. 42 Issue 3, p119
The main issue of the paper is the analysis of those provisions of the Serbian Act on Foreigners, adopted in October 2008, which lay down rules of residence (residence up to 90 days, residence exceeding 90 days, permanent residence) of foreign persons in Serbia. One of the reasons for this...
- ESTATE PLANNING FOR NON-U.S. CITIZEN SPOUSES. Rogers, Michael F. // Journal of Financial Service Professionals;Nov2002, Vol. 56 Issue 6, p27
Focuses on the aspects of estate planning for non-citizen spouses in the U.S. Taxation coverage; Requirements needed by the qualified domestic trust provisions; Measures for an easy estate planning for the benefit of the noncitizen spouse.
- Appendix C. // Complete Guide to Planning Your Estate In Pennsylvania;2009, p283
An estate planning quiz is presented.
- The 12-step process of successful estate planning. // Central Penn Business Journal;5/25/2012, Vol. 28 Issue 22, p22
The article offers information on several steps for estate planning.
- Creating a road map for elder-care issues. Czurak, David // Grand Rapids Business Journal;4/11/2011, Vol. 29 Issue 15, p14
The article provides information on the Circle of Care Network, which provides free seminars for seniors and their families on topics such as estate planning, caregiver contracts, and financial planning.
- Don't alter estate plan for wrong reason. Otte, John // Nebraska Farmer;Jun2011, Vol. 153 Issue 6, p59
The article focuses on the importance to periodically review one's estate plans with a qualified estate planning professional in order to address issues on trust planning, which does not only reduce tax but also provides management assistance for surviving spouses.