We are available to assist with the acquisition of U.S. transfer certificates from the Internal Revenue Service, which may be necessary in order to complete the Succession Transfer of the U.S. investments held by a person who has died while residing outside of the U.S., whether a U.S. citizen or a national of another country.
News & Publications
John L. Campbell and Ann M. Seller have updated the guidebook "United States Estate and Gift Tax - An Overview for Foreigners Investing in the United States" for 2021.
Article by Ann M. Seller - The process for obtaining a Transfer Certificate is arduous and often quite expensive. This article provides an overview of the purpose of a Transfer Certificate and the process for obtaining one.
Presentation to the Ohio ACTEC Conference, Columbus, Ohio, April 2016
Presentation to the STEP Germany Conference, Stuttgart, February 2015 by Michael J. Stegman.
Presentation to the International Estate Planning Institute, New York State Bar Association and the Society of Trust and Estate Practitioners, New York, March, 2013 by Michael J. Stegman.