International Estate Planning: A Reference Guide, Second Edition is an authoritative resource for those seeking key information in the estate planning field. Practitioners
and foreign advisers whose clients have assets, children, parents or a spouse
in other countries, or whose tax liabilities are difficult to define because of
nationality, employment, or residence issues will find straightforward
information in this succinct, but highly useful guide. Now completely
reorganized and expanded, the new second edition continues to bring easy access
to hard-to-find information, as it addresses issues behind common questions like
“I just bought a vacation
home in France. Should I do anything?”
“My daughter married
someone in Italy. Should I change my trust?"
“Can an American save taxes
by using off-shore trusts?”
Authors Hauser and Langa flag potential
mistakes and pitfalls throughout the book and discuss ways to avoid them. Combining their many years
of private practice as advisors they shed light on the cultural, international, and interstate differences
in attitudes and practices towards estate planning instruments such as trusts, wills, or foreign gifts, the concept of
testamentary freedom, and a host of other matters that, if ignored, could lead
to significant losses. They complement this information by providing 19 country-specific estate planning summaries from local lawyers around the world to provide first-hand accounts of how estate planning is handled in those jurisdictions. Accompanied by an extensive appendix of IRS notices, forms and relevant treaties, this book, long valued by its readers, is an extraordinary resource on
international estate planning.
To view the scope of information covered please preview the contents
Barbara Hauser is an internationally recognized
lawyer who has represented clients in Europe, the United States, Saudi Arabia,
Hong Kong and a number of other countries. She was a partner in two law firms (Special
Counsel at Cadwalader, Wickersham & Taft LLP), a Visiting Associate
Professor of Law at the University of Minnesota Law School, and a consultant to financial institutions and
family offices. A graduate of Wellesley College and the University of
Pennsylvania Law School, she had the honor of clerking at the Third Circuit
Court of Appeals and the U.S. Supreme Court. She was an Academician (and
Executive Counsel) for the International Academy of Estate and Trust Law, and President
Emeritus for the Commission on International Estate Planning as well as
President-Emeritus of the U.S. chapter, Union Internationale des Avocats. Barbara
Hauser was Co-Chair, International Private Client Planning, for the American
Bar Association Section of International Law and Practice. She is an ACTEC
fellow, Editor in Chief of the International Family Offices Journal and
the author of several books on estate planning.
Melissa Langa is Managing Shareholder in the Boston Massachusetts
(USA) law firm of Bove & Langa, PC. She has built her practice guiding
domestic and international individuals, families, businesses, and charitable
organizations in designing and implementing customized tax-efficient structures
to meet their particular estate planning, business, and charitable needs. She also assists clients in the administration
of the estate of a deceased family member, and advises fiduciaries in the
administration of estates and trusts. Ms. Langa is an adjunct professor teaching estate planning in the
Graduate Tax Program at Boston University School of Law. She is a Fellow of the
American College of Trust and Estates Council (ACTEC) and Co-Chair and
Co-Founder of the local chapter of the London-based international Society of
Trust and Estate Practitioners (STEP Boston).
She is a member of the Estate Planning Curriculum Advisory Committee for
Massachusetts Continuing Legal Education (MCLE). She is also a past President
of the Boston Estate Planning Council.
"This is a superb work that will serve as a handy reference
for both experts and novices confronted with multinational estate planning
problems. The excellent organization and clearly written text assure quick and
reliable answers to critical issues. The appendix is especially helpful,
putting at the reader's fingertips relevant treaties and tax forms. A terrific
—Professor Jeffrey Schoenblum, Vanderbilt Law School,
Author of Multistate and Multinational Estate Planning.
"The not-so-secret wish of most lawyers is to be able to
become at least conversant in new or complicated areas of the law by reading a
few pages (instead of many volumes) that are written by an expert and are
clear. Barbara Hauser's book offers just that. It is concise yet remarkably
comprehensive in scope, briefly explaining virtually every area of the law of
international estate planning that the non-expert practitioner needs to know. I
recommend it highly."
—Alexander Bove, Attorney and Solicitor, Bove & Langa
(Boston), and the Author of Trust Protectors - A Practice Manual with Forms
(Juris Publishing, Inc.).
"I only wish this book had been written sooner. With its help
I might have understood more quickly how to reconcile the concepts of civil law
and United States law. I would strongly recommend it to anyone involved in
estate and tax planning."
—Jean-Marc Tirard, of Tirard Naudin (Paris), author and
Founder of STEP France.