Program Details
2025-05-15 13:00:00
Over 1,000+ webinars
Course Overview
2025-05-15 13:00:00
2h CLE Credits
Intermediate
2
1:00 pm - 1:40 pm ESTThis session examines the critical distinctions between non-citizen residents and non-citizen non-residents, and how these classifications affect gift and estate tax treatment. Attendees will learn about the $185,000 annual exclusion limit for non-citizen spouses, U.S. versus non-U.S. situs property rules, and strategies for minimizing tax exposure in mixed-nationality marriages.
Nina B. Stillman 1:40 pm - 2:00 pm ESTThis session clarifies the essential distinction between domicile and residence, and how each impacts estate planning obligations and document validity. Participants will explore how the U.S. estate and gift tax treaties with 16 countries can help eliminate double taxation and reduce withholding rates for cross-border couples.
Nina B. Stillman 2:00 pm - 2:10 pm ESTA brief intermission allowing attendees to refresh before the final session. Use this time to review materials and prepare questions for the upcoming discussion on trust strategies.
Nina B. Stillman 2:10 pm - 3:10 pm ESTThis comprehensive session covers Qualified Domestic Trusts (QDOTs), the differences between U.S. and foreign trusts, and strategic lifetime gifting techniques for mixed-nationality couples. Attendees will learn about pre-immigration planning timelines, Form 3520 reporting requirements, and how to avoid critical traps such as grantor trust issues and PFIC/CFC complications.
Nina B. StillmanNina B. Stillman is a veteran business and estate planning attorney serving as senior counsel in the Advanced Planning & Family Office Practice Group at Handler Law. She focuses on domestic and international estate planning, charitable giving, wealth transfer, income and estate tax planning, asset protection, business succession planning, and estate administration and litigation.
Nina B. Stillman is a veteran business and estate planning attorney serving as senior counsel in the Advanced Planning & Family Office Practice Group at Handler Law. She focuses on domestic and international estate planning, charitable giving, wealth transfer, income and estate tax planning, asset protection, business succession planning, and estate administration and litigation.
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
