My Client Married an Alien: Ten Things Everyone Should Know About International Estate Planning
Probate and Property, March/April 2004, Volume 18, Number 2
By G. Warren Whitaker and Michael J. Parets
G. Warren Whitaker is a partner and Michael J. Parets an associate in the New York office of Day, Berry & Howard.
Most U.S. estate planners deal exclusively with domestic clients and assume that they do not need to know anything about cross-border matters. But other countries do exist in the world. Citizens of those countries sometimes move to the United States or own property here, and U.S. citizens occasionally move or own property outside the United States. Estate planners need to be aware of international issues that may arise. This article describes (with apologies to David Letterman) the top ten international estate planning issues that a domestic estate planner is likely to encounter.