Observations on America’s New Expatriation Rules

Partner Wayne Johnson presented his paper entitiled "Observations on America's New Expatriation Rules" at Beverly Hills Bar Association Taxation Law Section's December 15, 2009 luncheon entitled "Never Say Goodbye, Say Farewell!: The Current Status of Expatriation Rules."   This presentation discussed the renewed interest in expatriation stemming from the uncertainties surrounding all aspects of financial life and the changes in the foundations of our economy.  Several case studies were used to examine the Federal exit tax regimes and suggest practical protocols that may apply to taxpayers considering renunciation of U.S. citizenship or surrender of lawful permanent resident status. The program also examined California state tax considerations. The event also featured speaker William K. Norman from Ord & Norman. 

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Expatriation Observations.pdf