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Expatriation: US Tax Planning Considerations and Options in Choosing a Second Passport

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A lot has changed in the US tax landscape over the last few months. The historic tax reform that was signed into law at the end of 2017 changed many of the traditional planning techniques and paradigms for US taxpayers, particularly those with cross-border activities. One thing that did not change, however, are the rules governing expatriations. In this webinar, Jonathan and Paul will provide an overview of the US income and transfer tax consequences of expatriating from the United States and will discuss some planning techniques that may be available to ameliorate the otherwise harsh outcomes that can result from expatriating. They will also outline some of the various options for the expatriate to consider in choosing a second passport.


·       Overview of Current Regime

·       Who Is an expatriate?

·       Who is a Covered Expatriate?

·       Imposition of the “Exit Tax”

·       U.S. Income Tax Filing Requirements

·       Transfer Tax Consequences

·       Mistakes & Potential Traps

·       Planning Opportunities

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Jonathan E. Gopman is a partner in Akerman LLP’s Naples office and Chair of the firm’s Trusts & Estates Practice Group. He currently serves as a Co-Chair of the Asset Protection Planning Committee of the Real Property, Trust and Estate Law Section of the ABA (for the 2016-2017 bar year) and is a Fellow of the American Bar Foundation. He is a Fellow in the American College of Tax Counsel. He is an adjunct professor at Ave Maria School of Law, currently serving on its Curriculum Advisory Committee and he chaired its first annual Estate Planning Day Conference held in April of 2014 and continues to serve on the advisory committee for such conference. He is a member of the legal advisory board of Commonwealth Trust Company and STEP. He is AV rated. In 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016 and 2017 he was selected for inclusion in The Best Lawyers in America® and as a Florida Super Lawyer for 2010, 2011, 2012, 2013, 2014, 2015, 2016 and 2017 and included in Florida Trend’s Legal Elite for 2010 and 2011. In the Dec. 2005 and 2007 issues of Worth Magazine he was recognized as one of the top 100 estate planning attorneys in the US. He is a co-author of the revised BNA Tax Management Portfolio on Estate Tax Payments and Liabilities. He has authored and co-authored numerous articles on asset protection and estate planning and chapters in books on asset protection and frequently lectures on these topics throughout the world. He is co-author and co-editor of “The Tools & Techniques of Trust Planning 1st Edition” in 2016 with Stephen R. Leimberg. He has been interviewed for and quoted in a number of publications such as the New York Times, Bloomberg, Forbes, Wealth Manager and Elite Traveler. He is the originator of the idea for the statutory tenancy by the entireties trust (“STET”) in 12 § 3574(f) of the Del. Statutes and now part of the Nevis International Exempt Trust Ordinance. His articles and presentations have served as an impetus for changes to the trust laws of several states. In Feb. of 2011, he was appointed to a special committee of the Nevis government and Nevis International Service Providers Assoc. to revise the Nevis International Exempt Trust Ordinance. He recently concluded this project with the passing of a new Ordinance in May of 2015. He was the principal draftsperson of this Ordinance and continues to work with the Nevis government consulting on other laws. He also provided advice and consultation on the proposed revised charging order statute for the Nevis Limited Liability Company Ordinance and together with his former colleague, Linda Charity, provided advice and consultation on the content of the proposed banking ordinance in Nevis. He received his J.D. from Florida State University College of Law (with High Honors) and his LL.M. (in Estate Planning) from the University of Miami School of Law.

Paul D'Allesandro

With an emphasis on international taxation and estate planning, Paul D’Alessandro advises clients on matters such as federal income and transfer taxation of nonresident alien individuals, entity classification, pre-immigration issues, inbound and outbound tax planning, and the restructuring and disposition of U.S. real property holdings. He also provides practical analysis regarding federal income, gift, and estate tax consequences.

While attending the University of Florida Levin College of Law, Paul was a member of the Florida Law Review and earned three Book Awards in Property, Electronic Discovery, and Income Taxation of Estates & Trusts. He went on to obtain an LL.M. in Taxation from New York University School of Law.

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