Estate Planning for the U.S. Citizen With a Noncitizen Spouse, Resident Abroad

    View Author July 2014
    Squire Patton Boggs partners Lee A Wendel and James S Tsang have recently authored an article, “Planning for the US Citizen With a Noncitizen Spouse” for Bloomberg BNA’s Daily Tax Report. The two-part article looks at estate planning for couples residing outside the US, in situations where one spouse is a US citizen while the other is not.

    The first part considers planning for the scenario where the US citizen spouse predeceases the noncitizen. The authors focus on planning issues that are outside the norm in more traditional estate planning for US couples.

    In the second part they examine US-focused estate planning should the noncitizen spouse predecease the US citizen spouse and also planning for their children following the survivor’s death.

    Reproduced with permission from Daily Tax Report, 122 DTR J-1, 6/25/14 and 123 DTR J-1, 6/26/14. Copyright 2014 The Bureau of National Affairs, Inc. (800-372-1033) www.bna.com.