Estate Planning for Mixed-Nationality Couples: Managing Estate & Gift Taxes, Residency Issues, and Cross-Border Trusts

Nina B. Stillman
Nina B. Stillman | Handler Law, LLP

Nina B. Stillman is a veteran business and estate planning attorney, serving as senior counsel in the Advanced Planning & Family Office Practice Group at Handler Law. She has a variety of experience which includes standard wills, domestic and international complex estate plans, drafting opinions as an Expert Witness and working with business owners on agreements and resolving employee issues.

Live Video-Broadcast: May 15, 2025

2 hour CLE

This program is only available to All-Access Pass Members.
Subscribe to Federal Bar Association CLE Pass...
Co-Sponsored by myLawCLE
Get this course, plus over 1,000+ live webinars.
Learn More

Program Summary

Estate planning for mixed-nationality/citizenship couples presents unique challenges that require careful consideration of income and estate tax laws, residency and domicile issues, and cross-border asset planning. This CLE webinar will provide estate planning attorneys with a comprehensive examination of key tax implications, including U.S. estate and gift tax rules for non-citizen spouses, treaty considerations, and effective strategies for structuring trusts, wealth transfers and other planning tools. Led by an estate planning attorney with over 30 years of experience, this session will offer practical insights and planning techniques to help attorneys navigate the complexities of cross-border estate planning for their clients.

Key topics to be discussed:

  • U.S. Estate and Gift Tax Rules for Non-Citizen Spouses: Understand the limitations on the marital deduction, tax exemptions, and strategies for minimizing estate and gift taxes
  • Residency, Domicile, and Treaty Considerations: Learn how residency status impacts estate planning, tax obligations, and the role of international treaties in mitigating double taxation
  • Cross-Border Asset Planning and Trust Strategies: Explore effective wealth transfer techniques, including the use of Qualified Domestic Trusts (QDOTs) and other tools to optimize tax efficiency and asset protection

This course is co-sponsored with myLawCLE.

Date / Time: May 15, 2025

  • 1:00 pm – 3:10 pm Eastern
  • 12:00 pm – 2:10 pm Central
  • 11:00 am – 1:10 pm Mountain
  • 10:00 am – 12:10 pm Pacific

Closed-captioning available

Speakers

Nina B. Stillman | Handler Law, LLP

Nina B. Stillman is a veteran business and estate planning attorney, serving as senior counsel in the Advanced Planning & Family Office Practice Group at Handler Law. She has a variety of experience which includes standard wills, domestic and international complex estate plans, drafting opinions as an Expert Witness and working with business owners on agreements and resolving employee issues.

Ms. Stillman has over 30 years’ experience, focusing on the areas of domestic and international estate planning, charitable giving, wealth transfer, income and estate tax planning, asset protection and reorganization, entity governance and management, business succession planning, estate administration and litigation.

She received a law degree from William Mitchell College of Law and a B.A. in Political Science from the University of Wisconsin. She received her Master of Laws in Taxation degree (LL.M.) from Northwestern University Pritzker School of Law.

Agenda

I. U.S. Estate and Gift Tax Rules for Non-Citizen Spouses: Understand the limitations on the marital deduction, tax exemptions, and strategies for minimizing estate and gift taxes | 1:00pm – 1:40pm

II. Residency, Domicile, and Treaty Considerations: Learn how residency status impacts estate planning, tax obligations, and the role of international treaties in mitigating double taxation | 1:40pm –
2:00pm

Break | 2:00pm – 2:10pm

III. Cross-Border Asset Planning and Trust Strategies: Explore effective wealth transfer techniques, including the use of Qualified Domestic Trusts (QDOTs) and other tools to optimize tax efficiency and asset protection | 2:10pm – 3:10pm

Credits

Alaska

Approved for CLE Credits
2 General

Our programs are CLE-eligible through Alaska’s recognition of multi-jurisdictional reciprocity.
Alabama

Approved for CLE Credits
2 General

Arkansas

Approved for CLE Credits
2 General

Arizona

Approved for CLE Credits
2 General

California

Approved for CLE Credits
2 General

Colorado

Pending CLE Approval
2 General

Connecticut

Approved for CLE Credits
2 General

District of Columbia

No MCLE Required
2 CLE Hour(s)

Delaware

Pending CLE Approval
2 General

Florida

Approved via Attorney Submission
2.5 General Hours

Receive CLE credit in Florida via attorney submission.
Georgia

Pending CLE Approval
2 General

Hawaii

Approved for CLE Credits
2.4 General

Iowa

Pending CLE Approval
2 General

Idaho

Pending CLE Approval
2 General

Illinois

Pending CLE Approval
2 General

Indiana

Pending CLE Approval
2 General

Kansas

Pending CLE Approval
2 Substantive

Kentucky

Pending CLE Approval
2 General

Louisiana

Pending CLE Approval
2 General

Massachusetts

No MCLE Required
2 CLE Hour(s)

Maryland

No MCLE Required
2 CLE Hour(s)

Maine

Pending CLE Approval
2 General

Michigan

No MCLE Required
2 CLE Hour(s)

Minnesota

Pending CLE Approval
2 General

Missouri

Approved for CLE Credits
2.4 General

Mississippi

Pending CLE Approval
2 General

Montana

Pending CLE Approval
2 General

North Carolina

Pending CLE Approval
2 General

North Dakota

Approved for CLE Credits
2 General

Our programs are CLE-eligible through North Dakota’s recognition of multi-jurisdictional reciprocity. Section 1, Policy 1.14
Nebraska

Pending CLE Approval
2 General

myLawCLE reports attendance to Nebraska on each attorney’s behalf for all programs. Please do not self-report.
New Hampshire

Approved for CLE Credits
120 General

As of July 1, 2014, the NHMCLE Board no longer provides pre- or post-approval of courses. Attendees must self-determine whether a program is eligible for credit, and self-report their attendance online at www.nhbar.org, based on qualification provisions of Rule 53.
New Jersey

Approved for CLE Credits
2.4 General

Our programs are CLE-eligible through New Jersey’s recognition of multi-jurisdictional reciprocity, except for the courses required under BCLE Reg. 201:2
New Mexico

Approved for CLE Credits
2 General

Nevada

Pending CLE Approval
2 General

New York

Approved for CLE Credits
2.4 General

Our programs are CLE-eligible through New York’s Approved Jurisdiction Group “B”.
Ohio

Pending CLE Approval
2 General

Oklahoma

Pending CLE Approval
2.5 General

Oregon

Pending CLE Approval
2 General

Pennsylvania

Approved for CLE Credits
2 General

Rhode Island

Pending CLE Approval
2.5 General

South Carolina

Pending CLE Approval
2 General

South Dakota

No MCLE Required
2 CLE Hour(s)

Tennessee

Approved for CLE Credits
2 General

Texas

Approved for CLE Credits
2 General

Utah

Pending CLE Approval
2 General

Virginia

Not Eligible
2 General Hours

Vermont

Approved for CLE Credits
2 General

Washington

Approved via Attorney Submission
2 Law & Legal Hours

Receive CLE credit in Washignton via attorney submission.
Wisconsin

Pending CLE Approval
2.4 General

West Virginia

Pending CLE Approval
2.4 General

Wyoming

Pending CLE Approval
2 General

More CLE Webinars
Upcoming CLE Webinars
Deposing the Financial Expert (2025 Edition)
Deposing the Financial Expert (2025 Edition) Fri, March 14, 2025
Live Webcast
Microsoft Copilot 365 AI tool for Lawyers (Part 1)
Microsoft Copilot 365 AI tool for Lawyers (Part 1) Fri, March 14, 2025
Live Webcast
Insurance and Bad Faith Litigation in Fire Loss Cases
Insurance and Bad Faith Litigation in Fire Loss Cases Thu, March 20, 2025
On-Demand
Live Replay
Divorce Law 101 (2025 Edition)
Divorce Law 101 (2025 Edition) Fri, March 21, 2025
Live Webcast
Gun Trust 101 (2025 Edition)
Gun Trust 101 (2025 Edition) Fri, March 21, 2025
On-Demand
Live Replay
Ethical Strategies with Law Firm Podcasts
Ethical Strategies with Law Firm Podcasts Mon, March 24, 2025
Live Webcast
AI-Generated Trade Secret Litigation
AI-Generated Trade Secret Litigation Wed, March 26, 2025
Live Webcast
1031 Exchanges 101 (2025 Edition)
1031 Exchanges 101 (2025 Edition) Thu, March 27, 2025
On-Demand
Live Replay