International Tax Issues, Estate Planning, Internal Revenue Code (IRC)

Elementos clave de la “One Big Beautiful Bill”

Procopio, Cory, Hargreaves & Savitch LLP on 7/7/2025

La Cámara de Representantes de los EE.UU. aprobó hoy, con una votación de 218 a favor y 214 en contra, la versión previamente autorizada por el Senado del proyecto de ley conocido como “One Big Beautiful Bill”. Se espera que...more

Do You Know Where Your Gift or Bequest Is Coming From? If Not, You May Be Subject to a Gift/Inheritance Tax and the Related New...

Bilzin Sumberg on 6/9/2025

Pursuant to Internal Revenue Code Section (“Code §”) 2801, if you are a “U.S. Beneficiary” - who is the recipient of a gift or bequest from, or a distribution from a trust established by, a former U.S. citizen or former Green...more

When is a U.S. International Tax Attorney Needed?

Hone Maxwell on 6/9/2025

Individuals and businesses are frequently navigating transactions that span multiple countries. These transactions are often complex, as they navigate multiple jurisdictions’ unique — and often complicated — taxation systems....more

Residency for Federal Taxation

Freeman Law on 5/19/2025

Residence may seem to be a relatively simple thing to determine. It’s where you live, right? Well, leave it to the Internal Revenue Code to complicate this question. There are different tests for residency when it comes to...more

Estate Planning for the Modern Global Family

Lasher Holzapfel Sperry & Ebberson PLLC on 5/10/2024

Estate planning tends to be a topic that overwhelms most people. It can be further complicated for modern-day global families whose lives include international nuances. For example, when one spouse is not a U.S. citizen,...more

The IRS’s Renewed Focus on Abusive Trust Arrangements

Freeman Law on 1/14/2022

Taxpayers have long utilized trust arrangements for the transfer of wealth to beneficiaries or for the protection of assets from creditors. Generally, there is nothing nefarious about these types of arrangements. Rather,...more

QDOT-ting I's and Crossing T's: Estate Tax Planning for Non-United States Citizen Spouses

Ward and Smith, P.A. on 4/18/2017

Individual and corporate citizens from countries around the world have moved to North Carolina and contributed materially to our state's economic, educational, and cultural growth. Foreign direct investment ("FDI") in North...more

International Tax Issues › Estate Planning › Internal Revenue Code (IRC)