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详细
International Estate Planning: A Reference Guide, Second Edition is an authoritative resource for those seeking key information in the estate planning field. Practitioners and foreign advisers whose clients have assets, children, parents or a spouse in other countries, or whose tax liabilities are difficult to define because of nationality, employment, or residence issues will find straightforward information in this succinct, but highly useful guide. Now completely reorganized and expanded, the new second edition continues to bring easy access to hard-to-find information, as it addresses issues behind common questions like
“I just bought a vacation home in France. Should I do anything?”
“My daughter married someone in Italy. Should I change my trust?"
“Can an American save taxes by using off-shore trusts?”
Authors Hauser and Langa flag potential mistakes and pitfalls throughout the book and discuss ways to avoid them. Combining their many years of private practice as advisors they shed light on the cultural, international, and interstate differences in attitudes and practices towards estate planning instruments such as trusts, wills, or foreign gifts, the concept of testamentary freedom, and a host of other matters that, if ignored, could lead to significant losses. They complement this information by providing 19 country-specific estate planning summaries from local lawyers around the world to provide first-hand accounts of how estate planning is handled in those jurisdictions. Accompanied by an extensive appendix of IRS notices, forms and relevant treaties, this book, long valued by its readers, is an extraordinary resource on international estate planning.
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About the Author
Introduction
PART ONE: TAX ISSUES
Chapter One - JURISDICTIONAL REACH OF UNITED STATES TAX (Federal Estate, Gift and Generation-skipping Transfer Tax)
Chapter Two - NON-U.S. PERSONS
Chapter Three -FOREIGN TRUSTS, RECEIPT OF FOREIGN GIFTS, AND FOREIGN BANK ACCOUNTS
Chapter Four -EXPATRIATION
Chapter Five -NON-U.S. CITIZEN SPOUSE
Chapter Six -FOREIGN DEATH TAXES AND U.S. CREDIT
Chapter Seven -ESTATE TAX TREATIES
PART TWO: NON-TAX ISSUES
Chapter Eight - OVERVIEW OF NON-TAX ISSUES AND CONFLICT OF LAWS
Chapter Nine -SELECTING A WILL OR WILLS
Chapter Ten -USING A TRUST
Chapter Eleven -RESTRICTIONS ON ALIEN OWNERSHIP
Chapter Twelve -MARRIAGE, MARITAL PROPERTY AND WIDOWS RIGHTS
Chapter Thirteen -CHILDREN AND FORCED HEIRSHIP
Chapter Fourteen -USE OF DOCUMENTS ABROAD
Chapter Fifteen -PROBATE MATTERS
Chapter Sixteen -FAMILY OFFICES
Chapter Seventeen -INTERNATIONAL FAMILY GOVERNANCE
APPENDICES
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Barbara Hauser is an internationally recognized lawyer who has represented clients in Europe, the United States, Saudi Arabia, Hong Kong and a number of other countries. She was a partner in two law firms (Special Counsel at Cadwalader, Wickersham & Taft LLP), a Visiting Associate Professor of Law at the University of Minnesota Law School, and a consultant to financial institutions and family offices. A graduate of Wellesley College and the University of Pennsylvania Law School, she had the honor of clerking at the Third Circuit Court of Appeals and the U.S. Supreme Court. She was an Academician (and Executive Counsel) for the International Academy of Estate and Trust Law, and President Emeritus for the Commission on International Estate Planning as well as President-Emeritus of the U.S. chapter, Union Internationale des Avocats. Barbara Hauser was Co-Chair, International Private Client Planning, for the American Bar Association Section of International Law and Practice. She is an ACTEC fellow, Editor in Chief of the International Family Offices Journal and the author of several books on estate planning.
Melissa Langa is Managing Shareholder in the Boston Massachusetts (USA) law firm of Bove & Langa, PC. She has built her practice guiding domestic and international individuals, families, businesses, and charitable organizations in designing and implementing customized tax-efficient structures to meet their particular estate planning, business, and charitable needs. She also assists clients in the administration of the estate of a deceased family member, and advises fiduciaries in the administration of estates and trusts. Ms. Langa is an adjunct professor teaching estate planning in the Graduate Tax Program at Boston University School of Law. She is a Fellow of the American College of Trust and Estates Council (ACTEC) and Co-Chair and Co-Founder of the local chapter of the London-based international Society of Trust and Estate Practitioners (STEP Boston). She is a member of the Estate Planning Curriculum Advisory Committee for Massachusetts Continuing Legal Education (MCLE). She is also a past President of the Boston Estate Planning Council.
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"This is a superb work that will serve as a handy reference for both experts and novices confronted with multinational estate planning problems. The excellent organization and clearly written text assure quick and reliable answers to critical issues. The appendix is especially helpful, putting at the reader's fingertips relevant treaties and tax forms. A terrific job."
- Professor Jeffrey Schoenblum (Author of Multistate and Multinational Estate Planning), Vanderbilt Law School
"The not-so-secret wish of most lawyers is to be able to become at least conversant in new or complicated areas of the law by reading a few pages (instead of many volumes) that are written by an expert and are clear. Barbara Hauser's book offers just that. It is concise yet remarkably comprehensive in scope, briefly explaining virtually every area of the law of international estate planning that the non-expert practitioner needs to know. I recommend it highly."
- Alexander Bove, Attorney and Solicitor, Editor in Chief of Asset Protection Journal, of The Law Firm of Alexander A. Bove, Jr., PC (Boston)
"I only wish this book had been written sooner. With its help I might have understood more quickly how to reconcile the concepts of civil law and United States law. I would strongly recommend it to anyone involved in estate and tax planning."
- Jean-Marc Tirard, of Tirard Naudin (Paris), author and Founder of STEP France
"In the area of estate planning there are hardly any publications which deal with these complicated matters in a practical manner. International Estate Planning. A Reference Guide is an exception to the rule. It explains all the difficult concepts in estate planning in an easily understandable way without simplifying matters. This is an indispensable guide for estate planners dealing with international issues."
- Frans Sonneveldt, Mazars Paardekooper Hoffman, The Netherlands and Professor at the University of Utrecht
