Impact of the U.S. Expatriation Tax on Immigration

When:  Jun 19, 2019 from 10:00 AM to 11:00 AM (ET)
The June International & Cross-Border Knowledge Circle will be held on Wednesday, June 19th at 10 am ET.

Guest speaker Elaine Kumpula, with Faegre Baker Daniels, LLP will be presenting, "Impact of the U.S. Expatriation Tax on Immigration."

This session will address the impact of the U.S. Expatriation Tax (IRC Sections 877 and 877A) on immigration/emigration planning for foreign nationals, lawful permanent residents and U.S. citizens.

Key topics that will be covered include:

  • Critical definitions and coverage issues under IRC Sections 877 and 877A
  • Important conversations to have with clients before starting on a path to U.S. lawful permanent residence
  • How to abandon lawful permanent residence or renounce U.S. citizenship
  • Tax filings and expatriation
  • Current practical issues involved in expatriation and possible future return to the U.S.

Elaine Kumpula helps corporate clients manage international assignments of top executives and other key employees, from initial planning through localization or final departure from the host country. She coordinates complex global assignments, ensuring that employees enter host jurisdictions on time and in compliance with destination country laws and regulations. Elaine also represents domestic, foreign and multinational clients on U.S. immigration matters.

Elaine leads FaegreBD’s global mobility team and has managed global visa matters for clients sending employees to 40+ countries on six continents. She has represented clients, including Fortune 500 companies, within the food, agribusiness, financial, construction, beverage, biomedical, manufacturing, automotive, advertising and technology industries.

As a U.S. immigration lawyer since 1985, Elaine has experience in all facets of U.S.employment-based immigration. She advises clients on legal issues involved in hiring foreign national employees, manages the preparation and filing of temporary, nonimmigrant visa petitions for companies seeking to employ foreign nationals in the United States, and regularly advises clients on nonimmigrant visa options for professionals working in specialty occupations, intra-company transferees, investors, entertainers and individuals of extraordinary ability in their field of endeavor.


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