University of Miami School of Law CourseLink Course Description - Online System
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Fall 2021

Course Description
This course deals with inbound and outbound tax issues encountered in representing high net worth individuals/private clients. The following topics are covered in depth: The Concept of Residency for U.S. Income Tax Purposes and Its Application When Advising High Net Worth Individual Clients, U.S. Transfer Tax Considerations For the International Private Client Advisor, Advising Nonresidents with Active Operations in the United States, Advising Nonresidents with Real Estate Investments in the United States, Check the Box Planning, Advising Nonresidents with Passive Investments in the United States, Planning with Trusts (Part I) – Grantor, Planning with Trusts (Part II) - Non-Grantor Trusts, Pre-Immigration Planning (or Post-Immigration Clean-up), Advising U.S. Private Clients with Investments Outside of the US; Expatriation, and International Tax Compliance.

Course Schedule
Offering Dates: 11-08-2021 - 11-13-2021  

Dates Day Time Room
11-08-2021 - 11-13-2021   MTWR  12:30 PM-1:50 PM DL
11-12-2021 - 11-12-2021   F  2:00 PM-5:00 PM DL
11-13-2021 - 11-13-2021   S  10:00 AM-1:00 PM DL

Course Frequency
Occasional course offering

Course Information

Credits: 1
Pass/Fail Option: No
Grading: Graded
Method of Evaluation: Students will be graded on class participation (25%) and take home essay (75%) due 2 weeks after the end of the class. Participation consists of class discussion + bringing articles and other materials to the class.
Graduation Requirements Fulfilled By Course:
Special Attributes:
LL.M. Course
Short Course
Course Delivery:
Online (all synchronous)
Special Restrictions: JD students may enroll with the permission of the Director of the Graduate Program in Entertainment, Arts and Sports Law (Greg Levy).
Law Track(s): None
Bar Subject(s): None
Concentration(s): None
Course Book(s):
Textbook Required:
First Class Assignment(s): TBD/None