International Tax, Trusts and Estates

Planning Ahead - Examine all the pitfalls to avoid regarding US beneficiaries of foreign trusts  

International Families - Beware U.S. Beneficiaries of Your Foreign Trusts  

Rules for Determining Whether You Are a Resident Alien For United States Income Tax Purposes  

A Flowchart for Determining Whether You Are a Resident Alien For United States Income Tax Purposes  

Offshore Life Insurance Products-Summary of the Advantages and Disadvantages  

2007 – 2009 Federal Estate and Gift Tax Rates  

International Families Beware  

Auditing Foreign Trusts in the US - How US Counsel can Help Trustee do Proper Tax Planning and Comply with US Reporting Requirements  

What Every Trustee Needs To Know About Foreign Trusts With U.S. Beneficiaries  

   Foreign Investment in United States Real Estate

Structuring Foreign Investment in United States Real Estate  

Offshore Corporations Used by Foreign Purchasers of Residential Properties Creates a Dilemma  

How do we get out of this Mess? Ending Exposure to Estate Tax for Foreign Purchasers who own United States Real Estate in Personal Names  

"Global Real Estate Primer - Avoid Legal and Tax Problems with Proper Planning", Miami Monthly Magazine, May 2007  

Four Rules from an Attorney When Investing in United States Real Estate  

Mortgage Financing for Foreign Purchasers  

"Structuring Foreign Investment", STEP USA, June/July 2008  

Buyers from Foreign Sellers of U.S. Real Property Beware - IRS Warns that Disregarded Entities Cannot Certify Domestic Transferor Status for the Purpose of Withholding under FIRPTA