He advises on US and international tax and estate planning for individuals, trusts and estates. He advises individuals, trustees, and executors with regard to the US federal income, estate, gift, and generation-skipping transfer (GST) tax. He has extensive experience working with US beneficiaries of non-U.S. trusts, and trustees administering trusts with US beneficiaries.
He provides US tax advice to non-US individuals who are moving to the US on a temporary or permanent basis regarding pre-immigration planning to minimize their US federal income, estate, gift, and generation-skipping transfer taxes. He also provides expatriation tax planning for individuals who intend on abandoning their lawful permanent residence status (green card) or relinquishing their US citizenship.
Stephen has extensive experience providing U.S. tax advice to non-US individuals who are purchasing real estate located in the United States either for investment or for their personal use.
He also advises individuals, trustees, and executors regarding their U.S. federal tax compliance and reporting obligations, and has worked with a number of individuals who have entered the IRS voluntary disclosure programme.