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8 ALI-ABA Est. Plan. Course Materials J. 3 (2002)

handle is hein.ali/aaespl0008 and id is 1 raw text is: ALT-ABA ESTATE PLANNING COURSE MATERIALS JOURNAL VOLUME 8 FEBRUARY 2002 NO. 1 0 OTET International Charitable Planning Mark T. Carroll, Editor; (with Forms) Philip M. Manley, Assistant Editor; Julie W Davis 5 Herb Powell, Art Director; With the globalization of the world market place, international chari- Joseph Mendicino, Circulation Manager Kathleen H. Lawner, Advertising Director table giving is becoming increasingly important as a tool in tax plan- ning. In this outline, the author summarizes some of the major issues with which U.S. individuals and entities, as well as foreign individu- als and entities, must deal when considering whether and when to The American Law Institute- make gifts to U.S. and foreign entities engaged in charitable activities. American Bar Association Updated from the ALI-ABA Course of Study International Trust and Committee on Continuing Estate Planning, October 4-5, 2001. Professional Education Expatriation: The Ultimate Estate Robert E. Hirshon, Chair Planning Tool? (Part 1) Michael Traynor, Vice Chair Michael G. Pfeifer and Joseph S. Henderson 45 U.S. citizens and residents are subject to U.S. Federal income tax at LaRonda D. Barnes * Edward R. Becker graduated rates of up to 39.6 percent on their worldwide income and Lon D. Barne s * ard R . Bcr gains. Nonresident aliens are taxed by the U.S. only on certain pas- Tom Bolt * Bennett Boskey * Paul . Bschorr sive income from U.S. sources, generally at a flat 30 percent rate and Alfred P. Carlton, Jr. * JoAnne A. Epps on income effectively connected with a U.S. trade or business at the Phoebe A. Haddon * D. Brock Hornby normal graduated rates. Thus expatriation can have major estate Theodore A. Kolb * A. Leo Levin planning advantages. The authors explain the legislation and rulings Lance Liebman * Scott D. Makar that govern expatriation and their implications for estate planning Susan R. Martyn * Karen J. Mathis practice. John H. Morrison * Peter J. Neeson Updated from the ALI-ABA Course of Study International Trust and Joseph J. Ortego * Pamela D. Perdue Estate Planning October 4-5, 2001. Sherwin P. Simmons * Win. Reece Smith, Jr. Mervin M. Wilf Richard E. Carter, Executive Director To purchase the online version of this issue, go to www.ali-aba.org and click on Articles and Forms Online. Back issues, individual articles, and forms are also available there. The ALI-ABA Estate Planning Course Materials Journal (ISSN: 1082-8206) is published bimonthly by The American Law Institute-American Bar Association Committee on Continuing Professional Education. Publication office: 4025 Chestnut Street, Philadelphia, PA 19104-3099. Editorial telephone (215) 243-1604; circulation telephone (215) 243-1644. Subscription rate: $45 per year. A single issue is $10, plus $.96 for postage and handling. Periodicals postage is paid at Philadelphia, PA and at an additional mailing office. POSTMASTER: Send address changes to ALI-ABA Estate Planning Course Materials Journal, 4025 Chestnut Street, Philadelphia, PA 19104-3099. Visit ALI-ABA's Home Page On the World Wide Web at www.ali-aba.org. Need to find out what we've published on important topics in past issues of our magazines? Check out our articles database at www.ali-aba.org/aliaba/sarticles.htn The object of the ALI-ABA Estate Planning Course Materials Journal is to publish materials useful to lawyers. All views or conclusions are those of the authors and not of the Editorial Staff or the sponsors of the Journal. Copyright c 2002 by The American Law Institute. ALI-ABA Estate Planning Course Materials Journal:

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