Gerald Nowotny – Law Office of Gerald R. Nowotny

266 Lovely Street
Avon, CT 06001, United States

  • 860 - 490 - 9689 Ext:.108
  • 860-490-9689

Be Careful for What You Wish For! - Reconsidering the Tax Traps of the EB-5 Visa

EB-5 Visas have been widely promoted as a legal basis for foreign business owners to gain conditional residency followed by permanent residency in the United States. Nothing hard to understand about that. The combination of…more
| Finance & Banking, Immigration Law, International Law & Trade, Taxation

No Fool on the Hill! - Recent Trends in the Private Placement Life Insurance Industry

Overview - Recent events within the private placement life insurance industry have created renewed interest within this specialized segment in the life insurance industry. The industry has seen some consolidation over the…more
| Finance & Banking, Insurance, Taxation

School’s Out for Summer! Pondering the Possibilities of the Student Visa

Readers are most likely tired of me reminding everyone how I grew up in the Panama Canal Zone and what a unique and excellent experience it was. It is a fact and experience that lives with me every day that I am on the Planet. …more
| Education, Finance & Banking, Immigration Law

Tax Planning Considerations for the Purchase of a Residence in the U.S. by Foreign Buyers

Many factors influence a foreign buyer’s decision to purchase residential real estate in the United States. Generally, most of these decisions tend to be driven by concerns over political and economic uncertainty in the buyer’s…more
| Finance & Banking, International Law & Trade, Real Estate - Residential, Taxation, Wills, Trusts, & Estate Planning

This Year in San Juan? - Making the Move from Miami to Puerto Rico

I was recently in San Juan in late November 2014. I am not very nostalgic by nature, but on this trip was struck by a strong sense of how much Puerto Rico reminded me of the Panama Canal Zone – tropical climate, American…more
| Commercial Law & Contracts, Finance & Banking, Taxation

Bye Bye Brazil – Considerações Tributárias no Planejamento de Investimento Brasileiro dentro dos Estados Unidos - Parte 1

Sou advogado tributário americano. Me formei na academia militar do exército americano em West Point, Nova Iorque. Me graduei em Espanhol e Português. Meus professores eram um tentente coronel do exercito brasileiro formado na…more
| Finance & Banking, Immigration Law, Taxation

Jamon y Queso (Ham and Cheese) – Offshore Annuity Planning Options for Non-Resident Aliens

I have been active in private placement life insurance since 1999. Over that course of time, while the offshore private placement life insurance industry was getting its start in the late 1990s, Sun Life of Canada introduced an…more
| Finance & Banking, Insurance, International Law & Trade, Taxation

Bye Bye Brazil! - Tax Planning Considerations for Brazilian Investment in the United States: Part 3 - Inbound Investment Real Estate in the U.S Commercial Real Estate

As an undergraduate at West Point, I was a Spanish and Portuguese major. My Brazilian “thing” had already started a decade earlier as a ten year old growing up in the Panama Canal Zone seeing Pele play for his Brazilian team…more
| Finance & Banking, Immigration Law, International Law & Trade, Real Estate - Residential, Taxation

Bye Bye Brazil! - Tax Planning Considerations for Brazilian Investment in the United States: Part II – Additional Income Tax Considerations

I have mentioned in prior articles my affiliation with the South Florida law firm Osborne and Osborne, PA in Boca Raton. Back to the beginning! Boca Raton is where I started right out of the Army in 1987. I moved to Miami for…more
| Finance & Banking, Immigration Law, International Law & Trade, Real Estate - Residential, Taxation

Bye Bye Brazil!- Tax Planning Considerations for Brazilian Investment in the United States: Part I – Income Tax Considerations

Overview - I have mentioned in prior articles that I was a Spanish and Portuguese major as an undergraduate. During the time that I was attending law school at the University of Miami, the early 1990’s, the Brazilians had…more
| Finance & Banking, Immigration Law, Taxation

The Waters of March -The Benefits of Owning Life Insurance within a Cascading Charitable Lead Annuity Trusts (CLATs)

...I recall hearing Bossa Nova as a ten year old at my neighbor’s house in the Panama Canal Zone – Sergio Mendes and Brazil 66. The Waters of March is one of many great songs written by Antonio Carlos Jobim and sung by Elis…more
| Commercial Law & Contracts, Finance & Banking, Insurance, Taxation, Wills, Trusts, & Estate Planning

Can We Talk? Providing Hedge Fund Managers with the Deferral of Carried Interest until Eternity

Overview - The recent passing of Joan Rivers not only requires us to pay tribute to one of the great comedic minds of the last forty-fifty years, but serves as a testimony to professional passion, perseverance and hard…more
| Commercial Law & Contracts, Finance & Banking, Insurance, Taxation

If I Had a Hammer – A Creative Method for Repatriating Offshore Corporate Profits

In this era of corporate inversions, there seems to be a lot of mud-slinging going around. Congress and the current Presidential administration would like to label large multi-national corporations as traitors. Somewhere along…more
| Commercial Law & Contracts, Labor & Employment Law, Finance & Banking, Insurance, Taxation

Give unto Caesar (but not a Dollar More!)-The Benefits and Planning Dexterity of the Charitable Lead Annuity Trust

Overview - I have to admit that I was a pretty good high school Latin student. In fact it may have been my best subject. When I got to West Point, I was in for very rude awakening. Not only did I realize too late that the…more
| Commercial Law & Contracts, Finance & Banking, Insurance, Taxation, Wills, Trusts, & Estate Planning

From Here to Eternity or San Juan! - Transitional Tax Planning with Pre-IPO or Appreciating Closely Held Stock

Speaking of Eternity, I must admit that I am a big fan of gospel music. While I like old school or traditional gospel, I prefer the newer R&B urban sound popularized beginning with Andrew Crouch and later Fred Hammond and…more
| Business Organizations, Commercial Law & Contracts, Finance & Banking, Taxation
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Areas of Practice
  • Finance & Banking
  • Immigration Law
  • Insurance
  • International Law & Trade
  • Taxation
  • Wills, Trusts, & Estate Planning
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