News & Events

April 18, 2019

Tips, Tricks and Pitfalls when Representing an International Client

Michelle Chapin, Principal

Michelle Chapin presented “Tips, Tricks and Pitfalls when Representing an International Client” to the MSBA Estate & Trust Study Group on April 18, 2019.

Her presentation included:

  • US Situs Assets for Gift Tax vs. Estate Tax
  • Estate Tax Treaties
  • Gifting Between Spouses
  • Caution when naming your fiduciary
  • Residency for Income Tax Purposes vs. Domicile for Estate Tax Purposes
  • Filing Disclosures
  • Filing Obligations under Foreign Bank and Financial Accounts (FBAR) & Foreign Account Tax Compliance Act (FATCA)
  • Foreign Investment in Real Property Tax Act (FIRPTA)
  • 2104(b) Revocable Trust Taint
  • EU Succession Regulation

Michelle is a member of the firm’s Estate Planning, Estate & Trust Administration, Tax and Corporate practice groups.

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