All About Estates

Tag: U.S. Taxes

Total 3 Posts

Equalizing an Estate Where One of More Children are U.S. Persons and Planning Strategies Where There Are U.S. Beneficiaries; Part I

In circumstances where clients, who are Canadian residents, intend to equalize their estates amongst their children (“Equalization Intention”) where one or more of such children are “U.S. Persons” (a “U.S. Child”), estate planners need to consider whether that is possible and if so, how (“whether” and “how”, the “Questions”).  This…

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Is a U.S. Estate Tax Return Due?

So you’ve taken on the role of executor of your dear friend, Sally’s estate. It just so happened that Sally owned a vacation property in the United States. You’ve come across a couple of blogs in the last few weeks that suggest her estate may owe some taxes to the IRS. You have no idea whether this is true and what you may need to do. You decide to keep reading these blogs to see if they’ll help you.

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U.S. Estate Tax Burden Results in Challenge of US Federal Marriage Law

Further to my colleague Corina Weigl’s discussion of U.S. estate taxes, I thought readers might be interested in a U.S. constitutional litigation that has been launched in response to the U.S. estate tax burden borne by the survivor of a same-sex marriage.

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