14th Annual International Estate Planning Institute 2018

The New York State Bar Association and The Society of Trust and Estate Practitioners USA (STEP USA) are pleased to present the 14th Annual International Estate Planning Institute. Chaired by G. Warren Whitaker, this Institute is a much anticipated annual program at which trust and estate practitioners, bankers and accountants from around the world gather to hear the leaders in their fields exchange ideas and discuss developments regarding cross-border planning with a U.S. component.

With the Tax Cuts and Jobs Act signed on Dec. 22, 2017 come many significant provisions that have a direct impact on planning for international private clients, including non-U.S. individual taxpayers with U.S. assets, U.S. individuals and trusts with offshore assets, and offshore structures for the benefit of U.S. persons. Some of these changes may require the reorganization of many existing structures. These issues and many more will be covered in detail at the Institute.

· NRAs and U.S. Transfer Taxes: When They Apply and How to Avoid Them
· New Developments: Impact of the Tax Cuts and Jobs Act on International Planning, CRS and U.S. Trusts
· Foreign Trusts Redux: Latent Opportunities and Patent Pitfalls
· Directed Trusts and the New Uniform Directed Trust Act
· China: Taxes, Exchange Controls and Information Sharing for Chinese Citizens Investing or Moving Abroad
· The Border With No Wall: Canadians Investing or Moving to (or with children) the U.S.
· FIRPTA and U.S. Residential and Investment Properties
· Trust Planning (QDOT and Other) for U.S. Citizens Residing Abroad
· Cross-Border Couples: From Prenups to Divorce (and some tax issues along the way)
· How Different Jurisdictions Address Ethical Issues

Institute Chair
G. Warren Whitaker, Esq. | Day Pitney, LLP | New York, NY

Vice Chairs
Stanley A. Barg, Esq. | Kozusko Harris Duncan LLP | New York, NY
Gideon R. Rothschild, Esq. | Moses & Singer LLP | New York, NY

Steering Committee
Ellen Kratzer | Fiduciary Trust International | New York, NY
Leigh-Alexandra Basha, Esq. | McDermott Will & Emery LLP | Washington, D.C.