Skip navigation

Pre-immigration Planning

Transfer strategies for non-U.S. persons.

The Sherman Brothers got it right: It’s a small world after all. Mobility is a feature of modern life. Parents may stay in their native countries while their children move abroad for study or work. Executives may do tours of duty in foreign countries, where they acquire assets and purchase property. Love may bring citizens of different countries together, requiring careful planning for inevitable inter-spousal transfers. Global financial markets may entice investors to seek direct


Please Log in if you are currently a Trust&Estates subscriber, or select DAYPASS for our new 24 hour access (nominal fee required).

If you are interested in unlimited article access for one year, please select Annual Subscription below.

Hide comments


  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.