Inheritance_Tax_Blog_21_2000x800.png
Members Only

Expatriation from the U.S., Part 2: The Inheritance Tax

In addition to the Exit Tax, the HEART Act (Heroes Earnings Assistance and Relief Act of 2008) added a new federal transfer tax, which imposes an Inheritance Tax on certain gifts or bequests (testamentary dispositions) made by a "covered expatriate" to U.S. recipients. This is the secon...