010: Empowering Professionals with International Tax Knowledge with Janet Brewer

Probate Notes: Your Guide to Navigating California Probate Law

What happens when a seasoned attorney from Silicon Valley steps into the world of probate law?

On this episode of Probate Notes, explore this intriguing question with Janet Brewer, an esteemed lawyer whose career journey took her from the Chicago suburbs to the cutting-edge technology scene of California. Janet's personal story reveals a path shaped by innovation, as she navigated the corporate legal landscape of early Silicon Valley, from Hewlett-Packard to Hills Brothers Coffee. Janet reflects on her unconventional motivations for pursuing a career in law. She shares insights into the evolution of the tech industry, as well as her role in shaping legal frameworks during that transformative era.

Unlock the mysteries of estate and gift tax rules as Sam and Janet discuss differences in tax exemptions for U.S. citizens, green card holders, and non-resident aliens. With Janet's expertise, they dissect the often-confusing distinctions between residency and domicile and why intent is paramount in determining one's tax obligations. Through historical cases and practical examples, Sam and Janet share the challenges green card holders and those on temporary visas face, revealing the complexities of maintaining or changing domiciliary status. Their conversation expands to include international estate tax matters, highlighting the hurdles foreign nationals face in the U.S. tax system and the importance of international tax treaties.

From navigating the intricacies of estate tax rules for foreign property to understanding the nuances of transfer tax certificates, Sam’s discussion with Janet Brewer offers invaluable information for professionals dealing with cross-border tax issues. Whether you're an attorney, paralegal, fiduciary, or real estate agent, you'll find clarity in this examination of estate versus inheritance taxes and the importance of consulting with experts on international tax nuances.

Tune in to master probate law and transform your approach to this often daunting field.

In this episode, you will hear:

• Janet Brewer’s journey from Chicago to becoming a corporate attorney in Silicon Valley, working with companies like Hewlett-Packard and Hills Brothers Coffee
• The complexities of estate and gift tax exemptions, highlighting the differences for U.S. citizens, green card holders, and non-resident aliens
• Legal distinctions between residency and domicile for tax purposes, with historical cases outlining challenges faced by green card holders and temporary visa holders
• The procedural hurdles in obtaining an ITIN for foreign nationals to file estate tax returns, and the impact of international tax treaties
• Exploration of U.S. situs property and its implications for estate tax obligations, including tangible vs. intangible assets
• Importance of consulting cross-border tax experts and early planning to navigate international estate tax challenges effectively
• Strategies for professionals to approach the probate process with confidence, emphasizing the significance of maintaining clean filings and clear probate notes

Resources from this Episode

Janet Brewer’s website: www.calprobate.com

Email: [email protected]

Phone: [phone]

Transfer Certificate Filing Requirements: www.irs.gov/businesses/small-businesses-self-employed/transfer-certificate-filing-requirements-for-the-estates-of-nonresident-citizens-of-the-united-states

The 6-Stage Probate Process: How to Navigate California Probate: https://a.co/d/82310Rw

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Episode Credits

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