Description

This course will consider federal income, estate tax, and California tax upon an international move into or out of the US and California, specifically.

Target Audience

CPAs and Attorneys working with clients with international interests.

Course Objectives

• Determine the domicile and residency of globally mobile individuals • Recognize cross-border challenges, including conflict of law • Identify issues in income and estate tax for federal, state, and non-US purposes

Subjects

• Effect of community property • Application of treaties • Federal income and estate tax • California income tax

Advanced Preparation

Some knowledge of residency and domicile is preferred.