Dina Kapur Sanna will be speaking on two panels at International Estate & Tax Planning 2019, a conference presented by the Practising Law Institute and held in New York, NY. The first panel, "Structuring Investment in U.S. Real Property by Nonresident Aliens (NRAs)," will discuss various types of taxation of NRAs compared to U.S. citizens and residents as well as the different tax structures available to NRAs to hold U.S. real property. The second panel, "Foreign Trusts and U.S. Beneficiaries," will address how to determine whether an arrangement is classified as trust, residency rules for trusts and how to qualify NRA grantor as the tax owner of a trust under section 671, rules for the taxation of and reporting by U.S. beneficiaries of a foreign trust, and how holding companies can be used to achieve a tax-free step-up in basis and techniques to avoid anti-deferral rules.
International Estate & Tax Planning 2019
Day Pitney LLP
Contributor
Day Pitney LLP is a full-service law firm with more than 300 attorneys in Boston, Connecticut, Florida, New Jersey, New York and Washington, DC. The firm offers clients strong corporate and litigation practices, with experience on behalf of large national and international corporations as well as emerging and middle-market companies. With one of the largest individual clients practices on the East Coast, the firm also has extensive experience assisting individuals and their families, fiduciaries and tax-exempt entities plan for the future.
Dina Kapur Sanna will be speaking on two panels at International Estate & Tax Planning 2019, a conference presented by the Practising Law Institute and held in New York, NY.