Tuesday, January 31, 2017

Achteraf betalen shops

Overzicht van shops waar je kunt achteraf betalen met Afterpay, Klarna en Capayable.
Achteraf betalen shops

daily istanbul tours, istanbul day city tours

Haqqi tours offers daily istanbul tours, day tours from Istanbul and istanbul tours packages
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Monday, January 30, 2017

small business news

The Small Business Daily News is the source for insightful news, tips and financial information to help small business owners thrive in a competitive global marketplace.
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Friday, January 27, 2017

Repliche Rolex

Dove acquistare le migliori Repliche Rolex in tutta sicurezza da un sito sicuro e affidabile. Sul nostro sito sono disponibili Rolex Replica di prima qualità.

Thursday, January 26, 2017

Uncle Sam’s Nasty Surprise for Non-U.S. Citizen Spouses

Are you a U.S. citizen married to a non-U.S. citizen? Or, are you and your spouse both green card and/or U.S. visa holders living in the United States?
If so, then you’ll want to be aware of U.S. estate-tax rules that, without proper planning, can result in an outsized tax bill.

Recently, we started working with an American client who has a significant estate and lives and works in the United States. His wife is a Canadian citizen and U.S. green card holder, but not a U.S. citizen. The couple does not have kids.
In a recent tax-planning session, our American client was shocked to learn that any gifts between he and his wife may be subject to tax rates as high as 40%. The same high tax rate may apply to any inheritance left by a deceased spouse to the surviving spouse. Our client’s surprise was understandable, because the rules are very different for couples who are both U.S. citizens.
Most Americans leave the bulk of their estate to their surviving spouse, because most of it can be transferred without tax consequences. In particular, under the “unlimited marital deduction,” if a person leaves his or her estate to a spouse, there is no estate tax on the transferred property, regardless of the size of the estate.
Simply put, the IRS is willing to wait until the second spouse dies before levying an estate tax. Similarly, married couples are free to make unlimited inter-spousal gifts without incurring gift taxes.
By the way, because of the U.S. Supreme Court’s recent DOMA decision, same-sex couples can now join heterosexual couples in transferring as much of their estate as they like to their spouse, free of gift or estate taxes. The catch is that both spouses must be U.S. citizens.
The IRS sees things differently when it comes to transfers in which one spouse is not a U.S. citizen. The “unlimited marital deduction” treatment does not apply to a foreign spouse because the IRS is afraid the non-citizen spouse will move to another country, thus avoiding U.S. gift and estate taxes altogether.
Without the availability of the marital deduction, current law permits the first $5,430,000 (adjusted for inflation) of assets to be transferred tax-free. In other words, an inheritance left to a non-citizen spouse is subject to a 40% estate tax after the $5,430,000 lifetime exemption is used up.
So what should you do if you are married to a non-citizen and your estate is above the exemption threshold?
Let’s use our clients as an example. The wife could become a U.S. citizen prior to the husband’s death. Or they could establish a qualified domestic trust (QDOT). A QDOT defers the estate tax until the death of the foreign spouse, and allows for an annual income stream to be paid to her. Moreover, it can buy time for the surviving spouse to acquire U.S. citizenship. 
Gifting strategies can also be used to transfer a certain amount of assets to the non-citizen spouse each year (the 2015 limit is $147,000). This will gradually reduce the size of the U.S. citizen’s taxable estate while protecting them from federal gift-tax liability.
Alternatively, if certain conditions are met, our clients can take advantage of the marital credit under the Canada-U.S. tax treaty. This option, however, can’t be used in conjunction with the QDOT deferral.
As our clients learned, there are certain planning strategies and legal structures that, if set up in advance, can help cross border couples avoid losing up to 40% of their wealth through unnecessary taxes.
If you would like more information about this topic, or to discuss your own unique situation, please contact us today for a confidential consultation.
Whether you are transitioning residency between Canada and the U.S. or you have already made the move, it is important to understand the benefits of a cross-border financial plan. Learn how Cardinal Point can help when holding investment assets or financial interests in the U.S. or Canada.

Wednesday, January 25, 2017

Rolex Replica

Acquista i migliori Orologi Rolex Replica in Italia.
Rolex Replica

Vignoli laffitte lublinerman, Abogados Uruguay, Estudio de Abogados

El estudio de abogados y juridico Vignoli laffitte lublinerman de Uruguay tiene una basta trayectoria tanto nacional como internacional. Descubre sus principales servicios, ubicación y clientes asi como sus abogados. 
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Friday, January 20, 2017

alquiler de autos Uruguay, renta a car Uruguay, rent a car, alquiler de auto

Conoce las mejoras opciones para el alquiler de autos en Uruguay a través de internet. Varias empresas son las indicadas si piensas rentar un coche para visitar y recorrer este hermoso y pequeño pais.
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Tuesday, January 17, 2017

Health, Acne Treatment, Stretchmark treatment

This website is aimed at informing people a little bit about a few embarrassing body occurances such as excess sweating, acne, cellulite, stretch marks, and bad breath along with a few products aimed at alleviating the symptoms of them.

Construction Safety Inspection, Eye Safety, High Visibilty, Hearing Protection, Masks, Residential Construction, Commercial Construction

On Construction Sites things go best when everyone works as a team and act respectful to one another by keeping potential hazardous situations to a minimum, while moving towards completion of the project. Hazards on residential or commercial construction projects could be open wiring, stairs without railing, ladders, whilst roofing or climbing scaffolding, dusts fumes and particles of various interior finishes and glues. Keep your construction workplace safe and clean. CONSTRUCTION-SAFETY-EQUIPMENT.COM
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Orlando business attorneys

Running afoul of employment laws and regulations can cost small business owners dearly. Here are tips on how to avoid getting in trouble with labor laws.
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Sunday, January 15, 2017

world leading business mentors, best business mentors, business mentors, ron g holland

Here's a really good article I found on mentors. Most successful people have mentors, here's 3 leading business mentors. I just read this article on the top business mentors so I thought I share it here. Check it out.

Monday, January 2, 2017




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