Today’s world is increasingly mobile. It’s increasingly common for estate planning attorneys to have clients who weren’t born in the United States or who own property outside of the United States. How do we meet the needs of these clients? The threshold question is the citizenship of the individual. Is the client a citizen of the United States (whether or not they are also a citizen of another country)? If they are a U.S. citizen, they are subject to estate tax on their worldwide assets, … [Read more...] about Planning for the International Client