When it comes to the tax cost of a lifetime gift of property, estate planners often focus on the gift taxable value of the transferred asset and, to that end, on the asset's form. In the international context, the focus on form can be even more important. Rules that merely evaporate discounts in the domestic context actually can turn non-taxable gifts into taxable ones in the international context.
So, the critical question becomes: how do we structure international gifts to ensure th
All access premium subscription
Your subscription will include 12 months of Trusts & Estates magazine and access to premium content on WealthManagement.com.