Latest Blog Posts By Category

• Estate Planning
  • Tax Changes Impact on the Life Settlement Industry
    The tax changes enacted by Congress at the close of 2017 were sweeping and affected nearly every area of taxation for U.S. Persons. This tax ...
• Federal Tax
  • Work-Related Temporary Impairment Expenses
    A question that often comes up with clients is: what in the world are temporary work-related impairment expenses? “Temporary work-related impairment ...
• In the News
  • US TAX TREATMENT OF UK PENSION
    Your browser does not support HTML5 video. The general rule is that U.S. tax residents are subject to tax on their worldwide income from any source, ...
• International Estate Planning
  • 4 Things You Need to Know About International Estate Planning
    Whether you are a U.S. citizen residing in a foreign country or a non-U.S. citizen needing help with estate planning in the United States, our firm ...
• International Tax
  • Superannuation Contributions are Deductible Foreign Taxes Despite Being Voluntary
    The distinguishment between voluntary and involuntary taxes stems from the foreign tax credit provisions. Under the foreign tax credit provisions, a ...
• IRS
  • Nonresident Aliens Can Now Be S Corp Shareholders via an ESBT
    Prior to 2018, the Code generally prohibited nonresident aliens from being shareholders of S Corporations. [1] The IRS explained that the reason was ...
• Litigation
  • The 'Willfulness' Element in the IRS's Offshore Voluntary Disclosure Program
    What constitutes “willful” in determining the meaning of the term “non-willful” as used by the Internal Revenue Service in the Offshore Voluntary ...
• Tax
  • Nonresident Individual Income and Transfer Taxation in the United States
    I. Introduction The goal of this article is to provide an introduction and overview of United States federal tax rules for the estate, gift, and ...