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.


March 21, 2023

Michelle Chapin’s Article on the Use of Arbitration Causes in Trusts is Published by the MSBA’s Estate & Trust Law Section

Michelle Chapin, a Principal in Paley Rothman’s Estate Planning department, authored an article titled "(Un)Enforceability of Arbitration Clauses in Maryland Trusts" in the MSBA's Estate & Trust Law Section Newsletter Volume 29 Issue 1.

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Sec. Deb Haaland – First Native American in the Cabinet

Sec. Deb Haaland is the first Native American to serve in the President’s cabinet and has been instrumental in bringing attention and action to the horrific incident rate of...

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Resource Center

Paley Rothman shares this library of resources with clients and friends of the firm to help them stay ahead of legal and business developments and trends. Here, you will find helpful tips and tools written by our attorneys and relevant to our areas of practice.

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