Ethan R. Okura
Hawai‘i Herald Columnist

This is the third column in my series on international estate planning. I started with the basics of international estate planning in July. Then, last month, I discussed some of the gift and estate tax issues associated with transferring assets to a non-citizen spouse. In this column, I’ll cover some of the concerns faced by non-resident aliens who own U.S. situs assets and want to transfer them. It generally doesn’t matter if the non-resident alien is transferring assets to a U.S. citizen or a U.S. resident or even to another non-resident alien.

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