Estate planning for noncitizen spouses
Article Abstract:
The estate tax consequences potentially affecting non-resident alien spouses may be mitigated by proper use of life insurance, charitable remainder trusts, community property, and lifetime giving options. When viable, citizenship should also be considered. The rules governing situs, gift taxes, residency, joint property, gross estate and marital deductions, and qualified domestic trusts were changed significantly by the 1988 Technical and Miscellaneous Revenue Act and subsequent legislation.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 1996
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Real estate opportunities
Article Abstract:
Over one year after the beginning of the Asian economic crisis, Beijing, China's property market has adapted to new conditions of falling prices and oversupply. Among the factors contributing to this transformation is an increase of 9.4% of the city's GDP. Many analysts believe the scale of new development across the region is striking.
Publication Name: China Economic Review
Subject: Business, international
ISSN: 1350-6390
Year: 1998
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Tribeca gets into real estate
Article Abstract:
Property company Tribeca UK is buying property investment firm Delancey. Delancey have concentrated upon holdings in Central London and the buyout is realising the company's true value.
Publication Name: Acquisitions Monthly
Subject: Business, international
ISSN: 0952-3618
Year: 2001
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