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International Trust and Estate Planning--2001

Course materials from the ALI-ABA Course of Study, International Trust and Estate Planning, October 4-5, 2001.

The substantial changes enacted in 1996 in the tax and reporting rules affecting foreign trusts, trusts established by foreign grantors, and U.S. expatriates are discussed in depth, as are the regulations and procedures under those rules. Other topics include what can and cannot be accomplished through a foreign or domestic asset protection trust, marital planning for the non-citizen spouse, planning opportunities (actual and advertised) with offshore insurance products, and international charitable planning. New this year is a discussion of the section 1441 withholding tax regulations (including "qualified intermediaries"), which became effective on January 1, 2001, and which affect all foreign persons holding U.S. investment assets.

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Coursebook Papers:

Basic U.S. Transfer and Income Tax Rules Applicable to Non-Resident Aliens (0 pp) $29.00

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Considerations for Underlying Foreign Corporations: The Hexapede (0 pp) $29.00

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Asset Protection Trusts (APTs): Non-Tax Issues (0 pp) $49.00

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International Private Placement Insurance: The U.S. Perspective (0 pp) $29.00

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International Charitable Planning (0 pp) $49.00

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U.S. Taxation of Foreign Trusts, Trusts with Non-U.S. Grantors and Their U.S. Beneficiaries (0 pp) $39.00

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Marital Deduction Planning for the Noncitizen Spouse (0 pp) $29.00

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Recent Developments in International Anti-Money Laundering and Tax Harmonization Initiatives (0 pp) $29.00

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Expatriation: The Ultimate Estate Planning Tool? (0 pp) $29.00

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Outbound Transfers: Code Sections 679 and 684 (0 pp) $29.00

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Effect of Tax Treaties on U.S. Activities of Nonresidents (0 pp) $29.00

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U.S. Withholding Tax Update: Impact on Foreign Trusts (0 pp) $29.00

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A Recent View from the Treasury (0 pp) $29.00

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