Program Details
2026-06-11 13:00:00
Over 1,000+ webinars
Course Overview
2026-06-11 13:00:00
2h CLE Credits
Intermediate
2
1:00 pm - 1:30 pm ESTGuide clients through renunciation and relinquishment procedures at U.S. consulates, address Reed Amendment inadmissibility bars, and navigate Form I-407 abandonment plus the eight-of-fifteen-year test for long-term green card holders facing exit tax exposure.
Michael J.A. KarlinLinda RahalRosy LorW. Aaron Hawthorne 1:30 pm - 2:00 pm ESTIdentify Covered Expatriates under the tax liability, net worth, and certification tests, apply treaty tie-breaker rules, evaluate the four immigration options for long-term residents, and minimize exit tax exposure through targeted pre-expatriation planning strategies.
Michael J.A. KarlinLinda RahalRosy LorW. Aaron Hawthorne 2:10 pm - 2:40 pm ESTApply the 40% succession tax to transfers received by U.S. beneficiaries, distinguish domestic from foreign trust treatment under final regulations, calculate §2801 ratios, and address the rebuttable presumption when expatriates withhold IRS return authorization.
Michael J.A. KarlinLinda RahalRosy LorW. Aaron Hawthorne 2:40 pm - 3:10 pm ESTComplete Forms 8854, W-8 CE, and 708 filings alongside dual-status returns, then remediate prior noncompliance through IRS Streamlined Filing, Voluntary Disclosure, and Delinquent Information Submission Procedures to cure delinquencies and avoid six-figure penalties.
Michael J.A. KarlinLinda RahalRosy LorW. Aaron HawthorneMichael J.A. Karlin is a private wealth services and tax attorney in Holland & Knight’s Century City office. He advises corporate and individual clients on tax, estate planning, and business matters that involve a cross-border element. For more than 45 years, his practice has centered on private client work: he counsels individuals and families from abroad who invest in or move to the United States, as well as U.S. individuals and families investing or moving abroad, including on the ever-increasing regulatory and reporting obligations these activities carry. Pre-immigration and expatriation planning form an important part of his practice.
Linda Rahal is the Managing Shareholder and CEO of Trow & Rahal, P.C., a boutique firm focused exclusively on immigration and nationality law, where she has practiced since the firm’s founding in 1993. Linda oversees the firm’s business immigration practice, with an emphasis on visas and corporate immigration services for employers; I-9 and compliance matters; global visas; visas for athletes and persons of extraordinary ability; EB-5 and other visa options for investors and entrepreneurs; and citizenship and naturalization. She has built a reputation as a lawyer who goes the distance to deliver winning immigration strategies for both corporate and individual clients.
Rosy Lor is a Principal in BDO USA’s Private Client Services National Tax Office and co-leads the firm’s Private Client Services International Tax Committee. She focuses her practice on cross-border tax matters affecting high-net-worth individuals, with particular emphasis on pre-immigration and expatriation tax planning, cross-border estate and gift tax matters, foreign trusts, tax treaties and other international agreements, and tax controversy.
W. Aaron Hawthorne is the Principal of Hawthorne Global Tax LLC and a trusted advisor to sophisticated, globally active families. For nearly thirty years, he has guided ultra-wealthy U.S. and multi-national families through the resolution of complex financial and tax issues that protect and grow generational wealth. His practice centers on U.S. transfer and income tax matters, with an emphasis on strategic global tax planning designed to appropriately limit overall global tax exposure for U.S. and non-U.S. families across multiple generations — always with careful attention to the family’s goals for themselves and their portfolio companies. Aaron works alongside the full advisory team to help families identify their objectives and chart an efficient path to achieve them, while navigating both current and evolving tax and non-tax risks.
Michael J.A. Karlin is a private wealth services and tax attorney in Holland & Knight’s Century City office. He advises corporate and individual clients on tax, estate planning, and business matters that involve a cross-border element. For more than 45 years, his practice has centered on private client work: he counsels individuals and families from abroad who invest in or move to the United States, as well as U.S. individuals and families investing or moving abroad, including on the ever-increasing regulatory and reporting obligations these activities carry. Pre-immigration and expatriation planning form an important part of his practice.
Linda Rahal is the Managing Shareholder and CEO of Trow & Rahal, P.C., a boutique firm focused exclusively on immigration and nationality law, where she has practiced since the firm’s founding in 1993. Linda oversees the firm’s business immigration practice, with an emphasis on visas and corporate immigration services for employers; I-9 and compliance matters; global visas; visas for athletes and persons of extraordinary ability; EB-5 and other visa options for investors and entrepreneurs; and citizenship and naturalization. She has built a reputation as a lawyer who goes the distance to deliver winning immigration strategies for both corporate and individual clients.
Rosy Lor is a Principal in BDO USA’s Private Client Services National Tax Office and co-leads the firm’s Private Client Services International Tax Committee. She focuses her practice on cross-border tax matters affecting high-net-worth individuals, with particular emphasis on pre-immigration and expatriation tax planning, cross-border estate and gift tax matters, foreign trusts, tax treaties and other international agreements, and tax controversy.
W. Aaron Hawthorne is the Principal of Hawthorne Global Tax LLC and a trusted advisor to sophisticated, globally active families. For nearly thirty years, he has guided ultra-wealthy U.S. and multi-national families through the resolution of complex financial and tax issues that protect and grow generational wealth. His practice centers on U.S. transfer and income tax matters, with an emphasis on strategic global tax planning designed to appropriately limit overall global tax exposure for U.S. and non-U.S. families across multiple generations — always with careful attention to the family’s goals for themselves and their portfolio companies. Aaron works alongside the full advisory team to help families identify their objectives and chart an efficient path to achieve them, while navigating both current and evolving tax and non-tax risks.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
