Guidance for Americans purchasing real property in Canada, including tax traps, LLC and personal ownership considerations, non-resident prohibitions and more.
International and cross-border tax and legal issues often arise during estate planning as clients retire and move. Learn some of the nuances of international estate planning from experts in the field.
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U.S. Tax Considerations When Buying Property Abroad
Expert guidance and best practices for estate and wealth advisors on tax planning for clients with real or vacation property in a foreign country or abroad.
Supreme Court Rules on Bittner v. United States
Supreme Court ruling in Bittner v. United States, with input from ACTEC’s amicus brief, regarding the Bank Secrecy Act and Foreign Bank Account Reporting.
Corporate Transparency: US Joins the Rest of The World
Update on Corporate Transparency Act final regulations: experts explain requirements by the reporting company, beneficial owner, and applicants.
What You Need to Know About Authenticating Cross-Border Documents and the Importance of Electronic Apostilles (e-APP)
International estate planning experts explain ACTEC’s support of electronic apostilles, e-APPs, and the importance of apostilles to the trusts and estates practice.
ACTEC’s Supreme Court Amicus Brief in Alexandru Bittner v. United States
Understand the Foreign Bank and Financial Account Report, FBAR, issues under review at the Supreme Court in Bittner v. United States and ACTEC’s amicus brief.
The Corporate Transparency Act: The Clock Has Started
Learn what estate planners need to know about reporting requirements of the Corporate Transparency Act from FinCEN’s final rules issued on September 29, 2022.
Navigating the Choppy Waters of Cross-Border Estate Administration
One will or two? The impacts of forced heirship on assets in civil law jurisdictions and benefits of EU Succession Regulation in cross-border estate planning.
An Introduction to the Corporate Transparency Act (CTA)
An overview of how wealth planners and T&E practitioners can comply with the proposed anti-money laundering rules of the Corporate Transparency Act.
Traps Await for Beneficiary-Owned Trusts Under Section 678
“Traps Await for Beneficiary-Owned Trusts Under Section 678,” that’s the subject of today’s ACTEC Trust and Estate Talk. Transcript/Show Notes This is Travis Hayes, ACTEC Fellow from Naples, Florida. There are some great planning strategies using beneficiary-owned...
Taxes Emerging in Europe to Pay the Cost of COVID
“Taxes Emerging in Europe to Pay the Costs of COVID,” that’s the subject of today’s ACTEC Trust and Estate Talk. Transcript/Show Notes This is Doug Stanley, ACTEC Fellow from St. Louis, Missouri. During the COVID pandemic in many jurisdictions in Europe, there had...
Truth, Transparency, and the Right of Privacy | Part 3 of 3
The conclusion of “Truth, Transparency, and the Right of Privacy.” Duncan Osborne shares his views on balancing attorney-client privilege and an individual’s right to privacy.
Truth, Transparency, and the Right of Privacy | Part 2 of 3
Pt. 2 of Truth, Transparency, and the Right of Privacy. Duncan Osborne, a chair of the Financial Action Task Force, shares lessons learned from FATF.
Truth, Transparency, and the Right of Privacy | Part 1 of 3
“Truth, Transparency, and the Right of Privacy” – Part 1 – from Duncan Osborne, a chair of the FATF and past-president of ACTEC.
Naming Foreign Persons in Your Estate Planning Documents
Information for estate planners when a will or trust includes a beneficiary who resides abroad including residents of Israel and the UK.
Tax Tips and Traps Related to Foreign Gifts
An explanation of how gifts from non-US persons can pass completely free of US gift tax if they are done correctly.
Looking Back at Our Most Popular Podcasts | 100th Special
Balancing independence of retirees, the SECURE Act and other 2020 estate planning hot topics are discussed in this special 100th ACTEC Trust and Estate Talk podcast.
Cross-Border Recognition of Powers of Attorney and Guardianships
Powers of Attorney and Guardianship vary from state to state and internationally. Learn more about their portability and what’s recognized overseas.
Basic Charitable Giving
Overview of the fundamentals of basic charitable giving including income tax, the estate and gift tax, and donating to a foreign charity.
The US-Japan Estate, Inheritance and Gift Tax Treaty
Trust and estate expert explain the importance of the US-Japan Estate, Inheritance and Gift Tax Treaty and how it works.
Investment in UK Real Estate and Protected Settlement Update
Update on UK tax treatment of offshore income gains arising in protected settlements and how investing in UK real estate impacts US citizens.
2018’s Priority Guidance Plan from the IRS and Treasury
Beth Shapiro Kaufman breaks down what wealth advisors need to know about the IRS and Treasury’s release of the 2018 Priority Guidance Plan.