TAX BLOG

STEP’s panel reviewed how the new U.S. legislation will affect high-net-worth clients with international ties and practical planning...

This STEP webinar brought together cross-border succession specialists to walk through practical solutions for clients with assets and...

This presentation provides a concise roadmap for LATAM parents with U.S. children: it separates transfer-tax domicile from income-tax residency, defines U.S.-situs assets for estate, gift, and GST taxes, and weighs lifetime gifts by non-domiciliaries against basis step-up at death. It covers blockers and entity classification for U.S. assets, FIRPTA and liquidity for real estate, and core trust rules across grantor vs non-grantor and domestic vs foreign, including DNI/UNI, th