Holding Title to Assets as Joint Owners…

Holding title to assets as joint owners with rights of survivorship might avoid probate but, among a host of problems it could create, the property could still be tied up in a guardianship if one of the owners becomes incapacitated.

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Fiscal Residency Can Occur Before Residency

Most foreigners know that the nature and duration of their U.S. activities will somehow determine whether or when they will become “Fiscal Residents” and thus taxed on their income both in and outside the U.S. However, most don’t realize that Fiscal Residency can occur well in advance of residency for immigration purposes and fail to develop and execute money-saving tax [...]

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Transfers from One Spouse to Another

Transfers from one spouse to another are normally not subject to estate or gift tax, but only if the other spouse is a U.S. citizen, regardless of how long they have lived in the U.S. Most long term permanent residents don’t realize this. Moreover, some tax and legal advisors unfamiliar with international work never bother to ask about citizenship.

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Business Divorce: Breaking Up is Hard to Do

It has been said that a business partnership is much like a marriage.  As in some marriages, hard times can uncover fundamental differences that were previously ignored when business was booming.  Over the years we have represented minority owners and majority owners, partners and shareholders, corporations, partnerships and LLCs in various “breakup” scenarios.  These scenarios range from “cold shoulder” formalization [...]

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