Estate Planning for Noncitizens

In this article, Hogan & Hartson lawyer Michael Erickson discusses U.S. estate tax planning for noncitizens. Erickson outlines two important disconnects between U.S. income tax principles (as relevant to noncitizens) and U.S. estate tax, gift tax, and generation-skipping transfer tax considerations, and how to avoid the costly assumptions associated with these disconnects.

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