Immigration and Expatriation Law for the Estate Planner 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.
This Portfolio, written by Michael A. Heimos, Esq., Mullin Dean & Heimos LLP, provides the estate planner the fundamentals of the law and of major immigration issues, as well as expatriation issues, so that such issues can be competently discussed with the estate planning client as appropriate. Specifically analyzed are the following:
Attorneys who maintain general estate planning practices occasionally confront immigration and expatriation law issues when they are engaged by clients who are non-resident non-citizens, citizens that live abroad, permanent residents, and (current or future) immigrants. There are those attorneys 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. Still, there are times when either this relationship does not exist, at least as yet, or the client is more comfortable dealing with one lawyer or law firm to assist in handling his or her affairs. This may be because of privacy concerns, to simplify bill-paying, or where the relationship with the estate planning attorney is well-established and close. 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.
Immigration and Expatriation Law for the Estate Planner allows you to benefit from:
This Portfolio is part of the Estates, Gifts and Trusts Portfolios Library, a comprehensive series containing more than 80 Portfolios, which covers critical transactions in estate, gifts and trusts planning. This highly-regarded resource library offers commentary on a wide range of estate planning topics including: Generation Skipping Tax, Family Limited Partnerships, Charitable Remainder Trusts, Estate Planning for Closely-Held Businesses, Exempt Organizations and Private Foundations, Life Insurance, Valuation, and more.
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
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
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
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
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
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
C. Nonresident Aliens/Non-Citizens
D. Expatriates
E. Tax Treaties
F. Pre- and Post-Immigration Tax Planning
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