We have extensive experience with the U.S. Expatriation Tax. This tax (also called the Exit Tax) can have extreme implications for U.S. nationals who renounce citizenship and for non-citizens who cease to be long-term Green Card holders (lawful permanent residents). Working with your other professional advisors, we will assist in planning for the legitimate avoidance or reduction of the tax. One tax-avoidance vehicle available to affected persons is the Expatriation Trust. The most likely Green Card holders to be caught by this tax are international executives.
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.