The Taxation of Foreign Trusts and the Foreign Grantor – U.S. Estate and Gift Tax Avoidance
Produced for the Florida Institute of Certified Public Accountants

Presented by Gary A. Forster, Esq. and J. Brian Page, Esq.

Attorneys Gary A. Forster and J. Brian Page explain the U.S. tax impact of creating, funding, and dividing a foreign trust by a non-resident alien. Issues discussed include the treatment of foreign and U.S. trust assets and the tax impact on initial (and later changes to) grantor, trustee, and beneficiary status. Planning strategies include the timing of foreign gifts and the avoidance of the U.S. estate and gift tax.

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