U.S. citizens and long-term permanent residents who are considering relinquishing their U.S. citizenship or long-term permanent residency in the U.S. have more than just the exit tax imposed under Code § 877A to consider – they must also consider the impact the expatriation will have on their U.S. family members and other intended U.S. beneficiaries.
Karen D. Yardley
Karen D. Yardley practices in the areas of estate planning, trust administration and probate. Karen’s estate planning practice includes structuring complex estate plans for high net worth families, the preparation of wills, complex trusts, irrevocable insurance trusts, grantor retained interest trusts and other estate planning documents, structuring and creating family owned businesses such as family limited partnerships and limited liability companies and charitable planning, including the creation of charitable split interest trusts.
Karen’s estate planning practice also includes international estate planning, such as planning for U.S. citizens living abroad and non-citizens living in the U.S., and pre-immigration planning and structuring gifts from non-resident aliens to U.S. residents.
Karen’s estate administration practice includes post-death trust administration, post-mortem tax planning, and probate.