Not currently accepting new students
This course covers considerations for noncitizen nondomiciliaries in the transfer tax sector. It also covers overview of general nonresident tax/classification background, and nondomiciliary status, juxtaposing the standard with nonresident alien status in the income tax sector and discussing treaty alterations.
This course covers the following Topics:
- Background Considerations
- Initial Considerations - Taxpayer Classification
- Taxpayer Classification
- United States Transfer Taxes - Classification
- Nonresident Individuals - Transfer Taxes
- Foreign Trusts
- Planning Mechanics
Learning Objectives
- Discover the considerations for noncitizen nondomiciliaries in the transfer tax sector.
- Identify and overview of general nonresident tax/classification background.
- Explore initial Considerations - Taxpayer Classification.
Last updated/reviewed: January 16, 2023
Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA
95113
Contact:
For more information regarding this course, including complaint and
cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to
.

Patrick McCormickJ.D., LL.M