The Pollock Firm LLC

October 29, 2015March 3, 2021Federal Estate Tax, Non-Citizen Spouse

2016 Federal Estate Tax Exemption Amount

The IRS recently released Revenue Procedure 2015-53, announcing the inflation adjustments to many tax provisions. Of note, the unified credit against the […]

August 8, 2014March 5, 2021Annual Exclusion, Citizen, Estate Planning, Federal Estate Tax, Gift Tax, Inheritance Tax (相続税）, International Tax Planning, Japan (日本）, Non-Citizen Spouse, Qualified Domestic Trust (QDOT), United States

Japanese Inheritance Tax vs. US Estate Tax (2014 Update)

BRIEF OVERVIEW OFJAPANESE INHERITANCE AND GIFT TAXESvs.AMERICAN ESTATE AND GIFT TAXES (2014 Update) I. Estate Taxes A. America 1. If the Decedent […]

July 29, 2009March 22, 2021Estate Planning, Estate Tax, Gift Planning, Non-Citizen Spouse, non-resident, Tax Planning, Treaties, Trust Planning

Estate tax liability for Non-Citizen Non-Residents of America

In this real estate market, some foreign investors may be tempted to buy property in the United States on the cheap. Overall, […]