Crossing Borders: Intl Estate Plng and Compliance Fundamentals sprd Western Reserve Land Conservancy

Date: Tuesday, April 10, 2012
Time: 12:00 PM - 1:30 PM
Location: The City Club - 850 Euclid Ave.
Speaker: Michael A. Spielman, JD, LL.M., CPA

LOCATION:         The City Club, 850 Euclid Ave., Cleveland (Reduced parking fees are available on a space-available basis at Ampco Euclid Gateway Garage (740 Euclid Ave, entrances on Euclid & Prospect) to those that enter after 11:01 am and exit before 2:29 pm. Guests must present ticket to The City Club for validation.)

About the program…
In this timely presentation, Michael Spielman, a nationally-recognized commentator and adviser, will discuss the fundamental international tax planning and compliance issues that regularly surface with clients whose business interests or personal lives move them into and out of the United States and its taxing authority. As corporations grow globally and supply chains link the United States to all corners of the globe, more individuals are entering or leaving the United States to live, work and raise families. Individuals who split time living in the United States and another country, foreign individuals who relocate to the United States to work for an extended period, dual citizens and even individuals who have never set foot in the United States may be subject to all or a portion of the provisions of the Internal Revenue Code. This presentation will discuss what it means to be a United States tax resident or nonresident, and the myriad effects that these designations have on an individual’s United States income, estate, gift and generation-skipping transfer tax profile.
About the speaker…
Michael Spielman is a Partner in the Personal Financial Services (PFS) practice of PwC. He advises individuals, families, and fiduciaries on domestic and international private client income and wealth transfer taxation and compliance. During his career, Michael has advised some of the world's wealthiest individuals on US domestic and international income and wealth transfer tax planning and compliance and has worked with nationals of over 35 countries. His clients have included several foreign-based billionaires, multinational families, global hedge fund and private equity principals, fiduciaries and UHNW C-suite executives. He has also advised two foreign governments on tax policy issues impacting high net worth individuals. Michael is the author of US International Estate Planning (WG&L Thomson Reuters) and chairs the International Tax Planning Committee of the American Bar Association Section of Real Property, Trust and Estate Law. He speaks regularly in the US and Europe on international income and estate planning topics to such organizations as STEP, the International Bar Association, and the American Bar Association. Prior to his accounting career, Michael was in private law practice and served as an attorney advisor to Judge Renato Beghe at the United States Tax Court in Washington, DC, where he drafted opinions for estate and gift tax controversies. Michael received his A.B. in Political Science from Washington University in St. Louis, his M.B.A., Beta Gamma Sigma, and J.D., magna cum laude, and Order of the Coif from Case Western Reserve University, and his LL.M. in Taxation from New York University School of Law. He is a certified public accountant in the District of Columbia and the State of Ohio, and admitted to the bar in Connecticut, the District of Columbia, New York, and Ohio. Michael lives in Greenwich, Connecticut. 
Michael T. Novak, CPA, PFS, AEP®, Program Chair
Reservation Policy – All attendees are encouraged to register in advance and walk-in reservations will be accepted on a space-available basis only. Meeting cost is $20 for members when paid in advance before noon 04/09/12.   Meeting cost is $30 for members at the door and $30 for guests. If you reserve and are unable to attend, please call the office to cancel by noon 04/09/12 to avoid a no-show reservation billing.
New this season! Purchase a table at the monthly luncheon… $200 / six guests.(Submit names to by 02/13/12.)
Continuing Education – EPC Cleveland will request credit for this program from the CFP® Board of Standards for CFP® designation holders. In addition, a certificate of completion will be available for those CTFAs, CPAs, and CWS designees that feel the program satisfies their continuing education requirements. 
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