n Without Prejudice - Keep your eye on the ball - Uncle Sam is after your loot : international law

Volume 10, Issue 6
  • ISSN : 1681-178X



Affixed to the centre of a wall in my office is a tennis ball. Nothing else surrounds it. Being an avid tennis player, I am fond of one particular indelible coaching rule : The ball remains on my office wall as a reminder to my clients that, in the area of estate and gift tax planning, it pays to be highly focused when it comes to helping them enunciate their wealth transfer goals and, equally important, understanding and complying with the wealth transfer system in the United States. The system is complex and the taxes for non-compliance (or mistakes) are high.

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