E S T A T E T A X S T R A T E G Y F O R N O N C I T I Z E N S P O U S E S

T E R E N C EH O E R M A N

TERENCE HOERMAN ESTABLISHED HIS LAW FIRM IN DETROIT, MICHIGAN

WELL OVER 20 YEARS AGO. THE FIRM IS CALLED THE AMERICAN

IMMIGRATION CENTER, SO HE IS AN ATTORNEY WHO PLACES AN

EMPHASIS ON IMMIGRATION MATTERS.

T E R E N C EH O E R M A N

I f y o u h a p p e n t o b e m a r r i e d t o

s o m e o n e w h o i s a c i t i z e n o f a n o t h e r

c o u n t r y , a n d y o u h a v e b e e n a b l e t o

a c c u m u l a t e a s i g n i f i c a n t s t o r e o f

w e a l t h , y o u s h o u l d b e c o n c e r n e d

a b o u t t h e p o t e n t i a l e s t a t e t a x

i m p l i c a t i o n s .

T E R E N C E H O E R M A N

Y o u c a n t r a n s f e r u n l i m i t e d

a s s e t s t o y o u r s p o u s e f r e e o f

t h e e s t a t e t a x i f y o u a r e m a r r i e d

t o s o m e o n e w h o h o l d s A m e r i c a n

c i t i z e n s h i p b e c a u s e t h e r e i s a n

u n l i m i t e d m a r i t a l d e d u c t i o n .

H o w e v e r , t h i s d e d u c t i o n w o u l d

n o t b e a v a i l a b l e t o a s p o u s e

t h a t i s a c i t i z e n o f a n o t h e r

c o u n t r y .

T E R E N C E H O E R M A N

, T HE R E I S AN E S T AT E PLANNI NG DE VI CE T HAT CAN BE BE NE FI CI AL

CALLE D A QUALI FI E D DOME S T I C T R US T OR QDOT . I F Y OU E S T ABLI S H A

QUALI FI E D DOME S T I C T R US T , Y OU AR E CONS I DE R E D T O BE T HE

G R ANT OR OF T HE T R US T . Y OUR S POUS E WOULD BE T HE I NI T I AL

BE NE FI CI AR Y , AND Y OU WOULD NAME A S E CONDAR Y BE NE FI CI AR Y T O

AS S UME OWNE R S HI P OF AS S E T S I N T HE T R US T AFT E R T HE DE AT H OF

Y OUR S POUS E .

T E R E N C EH O E R M A N

I F Y O U R S P O U S E D I E S B E F O R E Y O U D O , H E O R S H E W O U L D B E A B L E

T O R E C E I V E T H E E A R N I N G S F R O M T H E T R U S T F R E E O F T H E E S T A T E

T A X F O R T H E R E S T O F H I S O R H E R L I F E .

T E R E N C EH O E R M A N

AFTER YOUR SURVIVING SPOUSE PASSES, THE ASSETS IN THE

TRUST WOULD BECOME THE PROPERTY OF THE SUCCESSOR

BENEFICIARY. THIS TRANSFER WOULD POTENTIALLY BE SUBJECT

TO THE ESTATE TAX. IMMIGRATION LAWYERS LIKE TERENCE

HOERMAN CAN OFTEN FACILITATE CITIZENSHIP, BUT THIS

STRATEGY CAN PROVIDE A SAFETY NET WHEN CITIZENSHIP IS NOT

AN OPTION.

T E R E N C EH O E R M A N

H T T P S : / / T E R E N C E H O E R M A N B L O G . W O R D P R E S S . C O M /

H T T P S : / / I S S U U . C O M / T E R E N C E _ H O E R M A N

H T T P S : / / W W W . Y O U T U B E . C O M / C H A N N E L

/ U C K 3 U 4 2 D N K G H W X P R F A F Q D X R A

H T T P S : / / T W I T T E R . C O M / T E R E N C E H O E R M A N 1

H T T P S : / / W W W . F A C E B O O K . C O M / P R O F I L E . P H P ? I D = 1 0 0 0 1 5 2 6 0 2 2 2 0 2 5

H T T P : / / T E R E N C E H O E R M A N . B L O G S P O T . C O M /

F O R M O R E I N F O R M A T I O N V I S I T O T H E R L I N K S :

T H A N K S F O R W A T C H I N G