News & Analysis as of

Domicile Primary Residence Estate Planning

Williams Mullen

Virginia Passes Legislation Narrowing Definition of "Resident Estate or Trust" for State Income Tax Purposes

Williams Mullen on

On Friday, February 15, 2019, Governor Northam approved House Bill 2526 (“HB2526”), which will change the definition of “resident estate or trust” to no longer include an estate or trust being administered in the...more

Ward and Smith, P.A.

QDOT-ting I's and Crossing T's: Estate Tax Planning for Non-United States Citizen Spouses

Ward and Smith, P.A. on

Individual and corporate citizens from countries around the world have moved to North Carolina and contributed materially to our state's economic, educational, and cultural growth. Foreign direct investment ("FDI") in North...more

Lowndes

Estate Planning for Non-U.S. Citizens

Lowndes on

In This Presentation: - Basic Rules - Determination of Residency for Estate Tax purposes - Tax Rules - Estate and Gift Tax Treaties - Asset Situs Rules - Taxation of Life Insurance...more

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