Case
Teaching Notes
Abstract
Estate and gift taxes revenues are expected to grow to USD 25 billion in 2021, up 39% from 2020, according to one report. This research case study provides planning strategies to help minimize income, gift, and estate taxes in cross-border exposure for non-U.S. persons buying real estate for a U.S. person. This case details the range of possibilities for a family of mixed citizenship (from the United States, the United Kingdom, and Taiwan) who desire to purchase residential property for a college-aged child who will be attending school in the United States. The case considers a variety of gifting strategies for families and evaluates tax implications for a non-U.S. person wishing to buy U.S. real estate.
Cross-border planning, international estate planning, gift tax planning, estate tax planning
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