Attorneys
Various Panels
Monday, November 3, 2025
Cross-Border Continuum - Pacific Rim: From Tax Treaty Developments to Tax Expatriation (the 40% Final Forever Tax) and Possible Foreign Trust Reform
Learn how the laws set forth in various treaties, including the treaties with Japan, South Korea, Singapore and China can have unintended consequences for certain individuals with lawful U.S. permanent residency status and how the “tax expatriation” rules can inadvertently be triggered. Learn about the new 2801 treasury regulations and the new proposed regulations regarding foreign trusts.
Wednesday, November 5, 2025
Here Today, Gone Tomorrow: Income and Wealth Transfer Tax Issues Affecting
Temporary Residents
This session will identify the most important income and wealth transfer tax issues facing
temporary residents. Learn about who is a temporary resident, the different tax rules that apply to them and the assets they acquire/buy; how to plan to minimize taxation; and how to terminate residency. Understand the fascinating inter-relationship between residency, the tax rules and the various assets that may be acquired.