International Trade Family Law

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California Guardianship Law: Transferring Assets to a Non-Resident Guardian

California guardianship law can be confusing and complex, and guardianship issues that involve a non-resident guardian can be even more complicated. If you have nominated a guardian who does not live in the United States, you...more

Choosing a Foreign Guardian in California? Three Vital Clauses for Your Will

In our last blog post, we discussed the five clauses that every parent should include in their will to ensure that their children are raised safely and correctly – and by the friend or family member of your choice. In this...more

International Estate Planning Decisions: Create a QDOT or Get Citizenship?

If you are married to a non-U.S. Citizen, estate planning in California is going to be more complex for you than it is for other couples, especially if you have a significant amount of property and assets. However, you do...more

Recent Court Cases Highlight the Difficult Questions Related to Medically Assisted Procreation in France

Law No.2013-404 dated May 17, 2013, (the Law) allowed same-sex couples to get married and to adopt children, through either the mutual adoption of a child or the adoption of the same-sex spouse’s biological or adopted child....more

Are out-of-country same-sex marriages (e.g., Canada) now recognized in Pennsylvania?

Seventeen countries have legalized marriage for same-sex couples nationwide (Netherlands, Belgium, Spain, Canada, South Africa, Norway, Sweden, Portugal, Iceland, Argentina, Denmark, France, Brazil, Uruguay, New Zealand,...more

Significant Changes to South African Immigration

The Critical Skills Work Visa is a newly introduced category which will replace the Quota and Exceptional Skills work permits. The role must be listed on the current Critical Skills list, and the applicant must obtain written...more

Unreported Foreign Gifts and Divorce

In a recently released Chief Counsel Advisory (CCA) the IRS addressed the statute of limitations on assessment of penalties for failure to report gifts from foreign persons. The CCA states...more

Divorce: Finding Offshore Assets

One of the more important issues in a divorce proceeding is identifying and dividing community and separate property. The task of asset identification and location may have been made both easier and more complex at the same...more

Illinois Passes Legislation Approving Same-Sex Marriage: What Does This Mean for Binational Same-Sex Couples?

On November 5, the Illinois legislature voted to pass legislation that legalizes same-sex marriage in Illinois. Gov. Pat Quinn plans to sign the bill into law on November 20, 2013, and effective June 1, 2014, same-sex couples...more

6 Defenses To International Child Abduction

A parent who moves with a child from the child’s home country to another country, or retains the child in the other country, may face accusations that the move or retention is wrongful. The parent who stays behind may assert...more

Treasury And IRS Provide Guidance For Same-Sex Married Couples - What Same-Sex Couples Need To Know

The IRS and the U.S. Department of the Treasury announced on August 29, 2013, that same-sex couples who validly enter into a marriage in a jurisdiction whose laws authorize the marriage of two individuals of the same sex will...more

An Immigration Guide for International Same-Sex Married Couples

As we recently reported, the U.S. Supreme Court recently ruled in the case of U.S. v. Windsor that Section 3 of the Defense of Marriage Act is unconstitutional, and President Obama subsequently directed federal government...more

Nonresident Alien Spouse Not Liable for Penalties

There are an unknown number of U.S. citizens married to nonresident aliens. Many of these taxpayers have filed joint income tax returns. Most are likely to have filed joint income tax returns (Form 1040) without having...more

U.S. Employee Benefit Plans Must Comply with Supreme Court’s DOMA Decision: What to Do Now and What Is Still Undecided

When the United States Supreme Court struck down the Defense of Marriage Act (DOMA) provision defining marriage under federal law as between a man and a woman, the decision had broad implications for U.S. employee benefit...more

Should Married Nonresident Aliens Elect Joint Return Status?

The recent decisions of the US Supreme Court, (in the Defense of Marriage Act and Proposition 8 cases) to strike down anti-gay marriage legislation may very well produce an increase in immigrant marriages. The actual number...more

Domicile Election for Non-UK Domiciled Spouses and Civil Partners

Non-UK domiciled individuals who have a UK domiciled spouse or civil partner now have the option to elect to be treated as domiciled in the United Kingdom for inheritance tax (IHT) purposes. This will enable them to receive...more

DOMA Project Explains Green Card “Basics” for Same-Sex Couples

The DOMA Project, a non-profit group fighting to stop deportations and separations of same-sex bi-national couples who are immigration casualties of the Defense of Marriage Act (“DOMA”), has created a video about “green card...more

Proposed Family Law Legislation Prohibiting Foreign Laws Fails To Pass In Florida Senate

In a previous post, I discussed Senate Bill 58 and House Bill 351, which were proposed bills that would have prohibited the application of foreign laws in family law disputes pending in the State of Florida unless the foreign...more

Passage Of Controversial Law Could Tarnish Florida’s Reputation As International Dispute Resolution Center

You may not have heard of the think tank called the American Public Policy Alliance (APPA), or its “American Laws for American Courts” initiative, which “was crafted to protect American citizens’ constitutional rights against...more

FBAR-The New Marriage Penalty

For those U.S. taxpayers who are married to non-residents there is a new form of marriage penalty if the spouses filed joint returns. To be eligible to file joint returns an election must be made with the first joint return...more

Illinois Supreme Court Will Hear Five Civil Cases During January Term

The Illinois Supreme Court has posted its docket for the impending January term, and the Court will hear argument in five civil cases. ...more

FBAR LIabilty and Innocent Spouse Relief

Taxpayers who are now separated or divorced and had undisclosed foreign bank accounts may wonder if “innocent spouse relief” is available under the Bank Secrecy Act for FBAR penalties. The answer is likely no but could be...more

Anwältin in Istanbuls »Dorf des Richters: Ulya Selçuk - Expertin für deutsche Investitionen und türkische Frauenrechte

Anwältin in Istanbuls »Dorf des Richters: Ulya Selçuk - Expertin für deutsche Investitionen und türkische Frauenrechte Eine Reportage von Heinz Gstrein in Main-Echo...more

Divorce, Expatriation and International Sanctions

A current article in the WSJ discusses the 189 U.S. citizens and Permanent Residents who formally and recently expatriated. The article implies that underlying all these expatriations lies a tax driven motive. The tax...more

Divorce Settlements With Foreign Assets; What Are The Risks?

Many couples going through marital separations (divorce) have interests in foreign assets. Often these are dual nationals who have interests in family businesses in their country of origin, but regardless of the source of the...more

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