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Estate Planning for Non-Citizens

By Casey Carhart and Steven A. Holt

With the evolution of the global business phenomenon, marriages among citizens of different countries are becoming quite common. In representing a person who is, or is married to, a non-citizen, it is important to recognize and understand the application of the United States estate and gift tax (as well as income tax) laws to non-citizens and persons married to non-citizens. Without a full understanding of these unique rules, unexpected estate and gift tax liabilities could be incurred. For example, the estate tax unlimited marital deduction, as well as applicable provisions of the Internal Revenue Code (the “IRC”) allowing for certain income tax exclusions in connection with transfers incident to property settlements do not always apply in the event that a spouse is a non-citizen. With proper planning at the beginning of a marriage or prior to an anticipated divorce, you may be able to protect your client from unexpected tax burdens.

Federal Estate Tax and the Use of the Unlimited Marital Deduction

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