How Immigration Status Affects Estate and Gift Taxation

by Paula M. Jones

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With the increase in globalization, more people have a legal connection to more than one country. These connections, such as client's citizenship, residency, or physical location of assets, can trigger significant estate and gift tax consequences. It is vital that the immigration practitioner identify areas in which tax consequences may be triggered to aid the client in making proper immigration status decisions. The United States bases its taxing authority on four possible grounds - citizenship, residency, U.S. situs assets, and expatriation.

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