As globally mobile individuals increasingly live, work, invest, or retire outside the United States, practitioners must address U.S. tax obligations that often continue after a client relocates abroad. This panel will examine the practical U.S. tax considerations associated with outbound individual mobility, including the foreign earned income exclusion, foreign tax credits and interaction between those provisions, income tax treaty considerations, PFIC exposure and other foreign investment issues, foreign pensions and equity compensation, and foreign asset and information reporting requirements. The panel will also address longer term planning considerations, including expatriation under Section 877A, transfers subject to 2801, and selected estate and gift tax issues that may arise when a U.S. person relocates to a jurisdiction that treats trusts, wealth transfers, or other planning structures differently from the United States. Through practical examples and fact patterns, the panelists will highlight common planning opportunities, compliance concerns, double taxation issues, and cross-border traps practitioners should identify before and after a client moves abroad.
 

Moderator:
Courtnie Russell, Assistant Attorney General, Georgia Attorney General’s Office

Panelists:
Marielys R.B. Torres, Founder, Rosado Tax Advisor
Scott Snyder, Partner, Fox Rothschild
Samantha Rinaldi, Associate, Christopher J. Byrne PLLC

Please note that there is a cost to attend.