Anyone who has substantial assets in the United States, is a US citizen, or expects to inherit assets situated in the USA or which are the property of US citizens, should take note of recent changes to the US Estate Tax.
The legislation, in the form of the ‘Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010’, makes substantial changes to the US law on the transfer of wealth and has provisions which operate retrospectively and broadly reinstate taxes watered down previously.
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Changes to US Estate Tax
The contents of this article are intended for general information purposes only and shall not be deemed to be, or constitute legal advice. We cannot accept responsibility for any loss as a result of acts or omissions taken in respect of this article.
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