Squillace & Associates, P.C. and Carey Olsen Jersey LLP jointly represented Brown Brothers Harriman Trust Company, N.A. to address an international tax dispute that spanned from the U.S. to the Isle of Jersey.
A married couple has special planning challenges if one spouse is not a citizen of the United States. Federal estate tax law requires that a spouse be a U.S. citizen in order to qualify for the unlimited marital deduction. The primary reason for this law is that the IRS does not want a surviving non-citizen…