Cross Border Estate Planning for Foreign Individuals


Cross Border Estate Planning for Foreign Individuals


Recorded Webinar on Thursday, December 1, 2016       (Earn 1.5 CPE/CLE Credits)

Add To Cart

This webinar is presented at a basic to intermediate level.  The webinar is designed for tax professionals seeking a practical understanding of how foreign individuals (neither citizens, residents nor domiciliaries of the United States) are subject to U.S. Federal income, estate and gift taxation. 

The topics covered include:

  • Review of U.S. Federal income taxation of non resident non citizens
  • Review of U.S. Federal estate, gift and generation skipping taxation of non domiciled, non citizens
  • Structures to reduce U.S. income and transfer taxation of portfolio investments in U.S. issuers
  • Structures to avoid U.S. estate taxation of foreign owned U.S. real estate
  • Pre-immigration planning techniques and strategies
  • Avoiding U.S. tax residency and domicile
  • U.S. tax consequences arising from the surrender of a green card

Level: Basic to Intermediate
Prerequisite: Knowledge of Real Estate Transactions
Advanced preparation: None
Delivery Method: Group Internet-Based Live
Recommended CPE/CLE Credit: 1.5 Credit
Field of Study: Taxes
Who Should Attend: This webinar is for lawyers, financial advisors and tax executives who have clients with investment in U.S. property.  This webinar is transitional which is appropriate for newly admitted attorneys.

Presented by: William K. Norman is a Partner in the law firm of Ord & Norman in Los Angeles, California and is a Coordinator of its Private Client and International Business Transactions Departments.  He is also a member of the firm’s Tax Litigation and Controversy Group.  He is a Certified Specialist in Taxation Law.  In his practice, he focuses on the counseling of clients in cross border business transactions, cross border real estate investment structures, personal wealth planning for the multinational family, offshore voluntary disclosures, expatriations of U.S. citizens and green card holders, use of trusts by multinational families, and representation of taxpayers before the IRS and the Tax Court.  Mr. Norman received an A.B. degree in economics from the University of California at Berkeley, a J.D. degree from the University of California and an LL.M. (in taxation) degree from New York University School of Law.  He is a senior adjunct professor in the Graduate School of Taxation, Golden Gate University. He is immediate past chair of STEP-LA Branch.  He has appeared as a speaker and seminar leader at the USC Tax Institute and the New York University Tax Institute.  In June of 2008, the Taxation Section of the Los Angeles County Bar Association presented the Dana Latham Award to him in recognition of his outstanding contributions to the field of taxation. For more information: