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International Trust and Estate Planning - CLE, Continuing Legal Education - ALI
International Trust and Estate Planning
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Shipped to you: Printed Coursebook | MP3 CD-ROM | DVD Video

Available Online: Online CLE | MP3 Audio Files | Coursebook

ALI CLE would like to thank our sponsor:

Caplin and Drysdale Attorneys
Why You Should Attend


Do you provide tax and trust advice to U.S. clients with multinational connections or to foreign clients with U.S. connections? Or are you a sophisticated professional interested in expanding your practice into this growing area?


If so, past registrants and current faculty agree: you must attend this program!


Set in Boston, International Trust and Estate Planning is specifically designed for estate planners, as well as accountants and financial planners, with cross-border trust and estate practices. An all-star faculty will give you the critical information you need to stay on top of the constant legislative, regulatory, and enforcement developments around the world that affect your practice.


Examine the practical application of the complex U.S. income, estate, and gift tax rules - including the latest FATCA regulations - that affect not only U.S. clients with offshore assets, but also non-citizens who live or invest in the U.S. Get the latest on country-specific developments outside of the U.S. that are of real-world importance to practitioners in this area, including key multi-national initiatives related to tax compliance, bank secrecy, and the prevention of money laundering.


In addition to its sophisticated substantive information and practical discussions, this popular program boasts an engaging, interactive format in which registrants’ questions are answered throughout the program, as well as the unique opportunity to network with faculty and colleagues from around the world.

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What You Will Learn

Special emphasis will be given this year to U.S. compliance initiatives, including the Foreign Account Tax Compliance Act. Other topics include:

how U.S. clients should dispose of property located outside the United States

tax and trust law issues for U.S. beneficiaries of foreign trusts

what can and cannot be accomplished through an asset protection trust

civil law analogues to the common law trust

recent developments with voluntary disclosure of offshore financial accounts

opportunities and pitfalls of expatriation after the 2008 HEART Act changes

immigration and nationality concerns relevant to high net wealth persons moving to and from the United States

ethical issues that arise in complying with regulations while dealing with international clients

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Who Should Attend

Attorneys, accountants, and financial planners with cross-border practices as well as trust officers of U.S. or foreign banks will benefit from attending this course.

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Planning Chairs

Michael G. Pfeifer, Caplin & Drysdale, Chartered, Washington, D.C.

M. Read Moore, McDermott Will & Emery LLP, Menlo Park, California

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Mark J. Barmes, Lenz & Staehelin, Geneva, Switzerland

Michelle B. Graham, McKenna Long Aldridge LLP, Rancho Santa Fe, California

Ellen K. Harrison, Pillsbury Winthrop Shaw Pittman LLP, Washington, D.C.

Carlyn S. McCaffrey, McDermott Will & Emery LLP, New York

John C. McDougal, Counsel, Small Business/Self-Employed Division, Internal Revenue Service, Richmond, Virginia (invited)

Scott D. Michel, Caplin & Drysdale, Chartered, Washington, D.C.

Edward C. Northwood, Ed Northwood and Associates, Buffalo

John M. Staples, Burt, Staples & Maner, LLP, Washington, D.C.

Frederick J. Tansill, Frederick J. Tansill & Associates, LLC, McLean, Virginia

Stephen Trow, Trow & Rahal, P.C., Washington, D.C.

Bruce Zagaris, Berliner, Corcoran & Rowe, LLP, Washington, D.C.


ALI CLE Program Attorney: Kevin J. O’Connor (

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Program Schedule


7:45 a.m. Registration and Networking Session

8:40 a.m. Administrative Remarks – ALI CLE Staff


8:45 a.m. Opening Remarks and Course Overview – Messrs. Moore and Pfeifer

9:00 a.m. Inbound Planning with Foreign Trusts (Including Planning for Underlying Foreign Companies) – Mss. Harrison and McCaffrey and Mr. Moore

U.S. taxation of foreign grantor trust and foreign nongrantor trust structures both at the trust level and at the beneficiary level, including reporting-related issues; Important commonly encountered non-U.S. trust law issues and issues related to foreign business entities held in trust structures, including the controlled foreign corporation and passive foreign investment company rules.

10:40 a.m. Networking and Refreshment Break

10:55 a.m. Trust and Tax Law Developments outside the United States – Mr. Barmes

Important developments and trends in offshore financial centers that affect U.S. advisers who have clients with foreign property and financial accounts and interests in foreign trusts, including developments in Switzerland.

11:45 a.m. Planning for U.S. Clients with Foreign Property – Ms. Graham

Legal and tax issues that arise when U.S. citizen and resident clients own property in foreign countries, including real estate, business interests, and financial accounts

12:35 p.m. Lunch Break



2:00 p.m. Estate Planning for Nonresident Aliens (including income tax basics) – Mr. Northwood

"Domicile" as the basis of taxation; substantive gift, estate, and GST tax rules; planning for NRAs with U.S. situs property; use of estate and gift tax treaties

2:45 p.m. Practical Planning for Nonresident Aliens and for U.S. Clients with Foreign Property – Messrs. Barmes, Moore, Northwood, and Pfeifer and Ms. Graham

This panel of experienced practitioners will address practical issues U.S. lawyers who encounter in advising clients who are nonresident aliens or who have property in other countries, such topics as proper structures for inbound investment into the United States, investment through offshore trusts, using trusts to hold property in other countries, and the use of American wills and other forms of disposition of U.S. property and foreign property.

3:30 p.m. Networking and Refreshment Break

3:45 p.m. Ethical Issues in Offshore Planning - Mr. Zagaris

Application of due diligence and "know-your-client" principles to lawyers involved in wealth planning and management; update on anti-tax haven initiatives: organization for Economic Cooperation and Development (OECD), Financial Action Task Force (FATF), Financial Stability Forum (FSF), etc.; limits on "bank secrecy" and practical lessons of dealing with increasingly complex tax and regulatory regimes

4:45 p.m. Ethics Roundtable

5:45 p.m. Adjournment for the Day; Networking Reception for Faculty and Registrants



8:00 a.m. Continental Breakfast and Networking Session


8:30 a.m. Planning Chairs' Recap of Day One – Messrs. Moore and Pfeifer

8:45 a.m. Immigration and Related Planning – Mr. Trow

Immigration planning for high net worth clients; common non-immigrant (temporary) visas; investment-based options for obtaining permanent resident (green card) status; obtaining and terminating American citizenship

9:35 a.m. Expatriation –  Mr. Pfeifer

Expatriation provisions after 2008 HEART Act changes; problems with scope and administration of "mark-to-market," deferred compensation and non- grantor trust provisions; new Section 2801 "inheritance" tax; practical issues with advising citizens and long-term residents

10:25 a.m. Networking and Refreshment Break

10:40 a.m. Asset Protection Trusts – Mr. Tansill

Proper objectives of APTs; factors in choosing the "best jurisdiction"; U.S. and foreign APTs: Are they equal?

11:30 a.m. Trusts and Alternative Vehicles – Messrs. Barmes, Moore, and Pfeiffer

U.S. tax definition of "trust"; U.S. tax treatment of civil law constructs (anstalts, foundations, and usufructs); civil law treatment of common law trusts, including recent case law; effect of the Hague Convention

12:20 p.m. Lunch Break



1:45 p.m. FATCA Regulations – Mr. Staples

The latest developments in FATCA from the U.S. perspective, with a focus on the 2013 final FATCA Treasury Regulations, registration of foreign financial institutions, participating foreign financial institution agreements, and the application of FATCA to foreign trusts, foreign estates, and foreign family offices.

2.35 p.m. Other FATCA Issues: IGAs, Participating FFI Agreement; Sponsored FFI Agreements, Form 8938; FBAR – Messrs. Barmes, Michel, Moore, Pfeifer, and Staples

Recent developments in U.S. compliance initiatives, including issues related to FATCA intergovernmental agreements, sponsored foreign financial institution arrangements, trustee-documented trust FATCA compliance, IRS Form 8938, and FBARs

3:25 p.m. Networking and Refreshment Break

3:40 p.m. Developments in Offshore Tax Compliance (Practitioner View) – Mr. Michel

Targeted and pattern document requests and examinations; IRS offshore voluntary disclosure program developments; statutes of limitation in the international tax area; IRS enforcement policies and their application, including penalty exposure; implications of FATCA on offshore voluntary disclosure and enforcement

4:30 p.m. Developments in Offshore Tax Compliance (IRS View) - Mr. McDougal (invited)

Updates on recent IRS initiatives in offshore tax compliance; expanding limits of offshore information gathering and enforcement; hearings of Senate Permanent Subcommittee on Investigations; IRS view of taxpayer voluntary disclosure procedure; other recent developments

5:15 p.m. Adjournment


Total 60-minute hours of instruction: 13.75, including 2 hours of ethics

Suggested Prerequisite: Experience in legal practice as an estate planner, including knowledge of estate, gift, generation-skipping transfer, and fiduciary income tax laws affecting domestic transfers

Educational Objective: Acquisition of knowledge and skills to develop proficiency as an estate planner in the international area; knowledge of tax and reporting requirements affecting inbound and outbound transfers

Level of Instruction: Advanced

Click Here for MCLE Credit Information

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Here's what registrants have said about this course:

“Very good range of topics…The interactive format with input from panel members and questions from audience during talks made it more engaging and dynamic.” – 2011 registrant

“I particularly enjoyed the ‘current development’ portions of the presenters’ talks…This was a nearly perfect course.” – 2010 registrant

“Attorneys Christensen and Moore were top notch presenters.” – 2010 registrant

“Thank you for the program. The breadth and depth of covered topics was tremendous. I anticipate using the course materials frequently in my practice.” – Benjamin Wright, Ernst & Young LLP, Chicago (2010 registrant)


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