Alien Concepts: Navigating The Labyrinth of Rules Applying to Gifts and Estates of Non-U.S.Citizens
January 1, 2008
Leigh-Alexandra "Leigh" Basha- Northern Virginia
This article examines some of the rules dealing with gift and estate tax when one or both of the clients are non-U.S. citizens. It is intended as a “quick-reference guide” for advisors. However, competent professional advice from an expert in this field is strongly recommended. Co-authored by LEIGH-ALEXANDRA BASHA of Holland & Knight and Cal Brown, CFP®, MST, this article was previously published online in the January 2008 issue of the Journal of Financial Planning.
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