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Immigration and Expatriation Law for the Estate Planner (Portfolio 806)

Tax Management Portfolio, Immigration and Expatriation Law for the Estate Planner, No. 806-2nd, gives attorneys referential material that is useful for analyzing federal immigration and expatriation law issues that commonly arise in connection with forming estate plans for certain clientele.

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DESCRIPTION

Tax Management Portfolio, Immigration and Expatriation Law for the Estate Planner, No. 806-2nd, gives attorneys referential material that is useful for analyzing federal immigration and expatriation law issues that commonly arise in connection with forming estate plans for certain clientele.
Attorneys who maintain general estate planning practices occasionally confront immigration and expatriation law issues when engaged by clients who are nonresident non-citizens, citizens that live abroad, permanent residents, and (current or future) immigrants. There are those of us who have chosen to specialize in assisting such classes of persons as well. In either instance, it is often the case that the estate planning client will request help with immigration law matters, for himself or herself or for his or her relations. Where the attorney has a relationship with an attorney specializing in immigration law and that relationship is close enough to be efficient and cost-effective from the client's perspective, it is probably best to farm out the immigration issues to the specialist.
In any case, it is useful to be at least somewhat versed in a field of law that sometimes intertwines with estate planning and transfer tax principles, if for no other reason than it allows the estate planner to give some answers and guideposts to the client before punting the matter to a specialist. Therefore, this portfolio endeavors to provide the estate planner with the fundamentals of immigration law and of major immigration issues, as well as expatriation issues, so that such can be competently discussed with the estate planning client as appropriate.
This portfolio may be cited as Heimos, 806-2nd T.M., Immigration and Expatriation Law for the Estate Planner.


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AUTHORS

MICHAEL A. HEIMOS, ESQ., TEP
Michael A. Heimos, B.A. cum laude, Benedictine College (1991); J.D., University of Denver College of Law (1995). Member, Tax Management Estates, Gifts and Trusts Advisory Board; and Society of Trust and Estate Practitioners (STEP). Author, 837 T.M., Non-Citizens: Estate, Gift and Generation-Skipping Taxation; and “Chapter 38 — U.S. Taxation of Foreign Nationals” in Immigration Law for the Colorado Prac-
titioner, published by the Colorado Bar Association. Author and co-author, numerous articles and commentaries for Bloomberg BNA Tax Management and for other publishers and publications, such as West Group Publishing, New York; Chancellor Publishing, London; Colorado Bar Association; Asset Protection Journal; American in Britain; and American Bar Association's Asset Protection Strategies.

TABLE OF CONTENTS

Detailed Analysis

I. Introduction and History

Introductory Material

A. Terminology

B. Immigration Law Before 1952

C. 1952–1990

D. Since 1990

E. USA Patriot Act to the Present

II. Structure of Immigration Law and Institutions

Introductory Material

A. Attorneys and Non-Attorneys

1. Entry of Appearance

2. Client Interviews

3. Researching Immigration Law - Sources

B. Institutions

1. Department of Homeland Security

a. Bureau of [U.S.] Citizenship and Immigration Services (USCIS)

b. Bureau of [U.S.] Immigration and Customs Enforcement (USICE)

c. Bureau of [U.S.] Customs and Border Protection (USCBP)

2. Executive Office of Immigration Review (EOIR)

3. Department of State

4. Department of Labor

5. Other Agencies

6. The Courts

C. The Immigration and Nationality Act

1. Immigrants

2. Nonimmigrants

3. Nationals of the United States

4. Admission Procedure

5. Agency Jurisdictions

6. Judicial Review and Removal

7. Criminal and Civil Penalties

8. The Administrative Procedure Act

III. Citizenship and Naturalization

Introductory Material

A. Citizenship

1. History of Citizenship Law

2. Citizenship by Birth

a. Citizenship by Birth in the United States

b. Exception for Children of Diplomats

c. Children of Non-Citizens and Other Situations

3. Derivative/Statutory Citizenship

4. Proof of Citizenship

5. Dual Nationality

B. Naturalization

1. In General

2. Eligibility

3. Special Classes

4. Procedure

5. Denial of Naturalization

6. Rights and Obligations of Naturalized Citizens

C. Loss of Citizenship

1. Expatriation

2. Denaturalization

3. Revocation

IV. Expatriates and Expatriation

A. Overview

B. Special Immigration Rules

1. Loss of Citizenship

2. Subsequent Excludibility of Tax Expatriates

3. Nonresident Alien Status and Visas

4. Disputed Expatriation

5. Formal Expatriation Process

C. Special Tax Rules

D. Constitutional Law and Expatriation; Expatriate Taxation

1. Common Law and Expatriation

2. Expatriation Under Civil Law and Other Legal Traditions

3. Expatriation After the American Revolution

4. Current U.S. and International Law

5. Special Tax and Immigration Regimes - Theories of Constitutionality

a. Special Tax Regimes Are Constitutional

b. Special Tax Regimes Are Not Constitutional

c. Special Immigration Regimes Are Constitutional

d. Special Immigration Regime Is Not Constitutional

V. Immigration

Introductory Material

A. Nonimmigrants

1. Classifications

a. Diplomats and NATO Personnel

b. Representatives of International Organizations

c. Temporary Business Visitors

d. Temporary Pleasure Visitors

e. Temporary Workers

f. Spouses and Children of Permanent Residents

g. Media

h. Students

i. Treaty Traders and Investors

j. Intra-Company Transferees

k. Persons of Extraordinary Abilities, Entertainers, and Athletes

l. Other Classes of Nonimmigrants

2. Procedures

a. Consular Nonimmigrant Visas

b. Admission Procedures

c. Grounds for Inadmissibility

d. Extensions

e. Change of Nonimmigrant Status

f. Petitions and Special Registration

g. Visa Waiver Program (VWP)

B. Immigrants

1. Qualification for Permanent Residency in General

2. Grounds for Inadmissibility

3. Quotas and Chargeability

4. Family-Based Immigration

a. Definitions

b. Qualifying Relations

(1) Immediate Relative Petition Category

(2) Non-Immediate Relative Petition Category

c. Visa Petition

d. Annual Quota

5. Work-Related Immigration

a. In General

b. Labor Certification Process

c. Visa Petition

d. Annual Quota

6. Investor Immigration

a. Annual Quota

b. Investment Threshold

c. Other Requirements

d. Visa Petition

7. Diversity Immigration

8. Refugees and Asylees

9. Other/Special Immigrants

10. Loss of Permanent Resident Status

11. Grounds for Removal (Deportation)

12. Admission and Exclusion Procedures

13. Removal Procedures

14. Consular Procedures

15. Criminal and Civil Offences/Penalties

VI. Applicability of U.S. Taxes

Introductory Material

A. Citizens

1. Federal Income Taxes

2. Federal Transfer Taxes

a. Estate Tax

b. Gift Tax

c. Generation-Skipping Transfer Tax

B. Permanent Residents/Resident Aliens

1. Federal Income Taxes

2. Federal Transfer Taxes

a. Estate Tax

b. Gift Tax

c. Generation-Skipping Transfer Tax

C. Nonresident Aliens/Non-Citizens

1. Federal Income Taxes

2. Federal Transfer Taxes

a. Estate Tax

b. Gift Tax

c. Generation-Skipping Transfer Tax

D. Expatriates

1. Federal Income Taxes

2. Federal Transfer Taxes

a. Estate Tax

b. Gift Tax

c. Generation-Skipping Transfer Tax

E. Tax Treaties

F. Pre- and Post-Immigration Tax Planning


WORKING PAPERS

Working Papers

Table of Worksheets

Worksheet 1 Immigration-Related Agencies Schematic

Worksheet 2 Immigration Agency Websites

Worksheet 3 Table of Nonimmigrant Visas

Worksheet 4 Table of Regular Immigrant Visas

Worksheet 5 Table of Other Immigrant Visas

Worksheet 6 List of U.S. Bilateral Income Tax Treaties

Worksheet 7 List of U.S. Bilateral Transfer Tax Treaties

Worksheet 8 List of U.S. Bilateral Social Security Totalization Treaties

Worksheet 9 List of U.S. Exchange of Tax Information Agreements

Worksheet 10 List of U.S. Immigration Legislation

Worksheet 11 Table of USCIS Forms and Fees

Bibliography

OFFICIAL

Statutes:

Legislative History:

Regulations:

IRS Rulings:

Cases:

Foreign Cases:

UNOFFICIAL

Books and Treatises:

Periodicals:

1950

1962

1968

1997

2002