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January 2013 Archives

Multi-jurisdictional Succession Issues Checklist

An increasing number of individuals have connections to more than one jurisdiction which can significantly affect their estate planning. In this Blog post, we explore a few special issues and considerations that need to be factored in estate planning to ensure a comprehensive and effective estate plan where there is more than one jurisdiction involved.

U.S. Securities and Other "U.S. Situs Property" - U.S. Estate Tax Issues for Canadian Residents Who are Not U.S. Citizens or Residents

Many Canadians own shares of U.S. publicly traded corporations and other U.S. securities which they may not know can expose them to significant U.S. estate tax on their death and require their executors to file a U.S. estate tax return and pay any U.S. estate tax due.

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