Estate Planning Publishes Article by Dina Kapur Sanna on Application of Gift Tax for Foreign Spouses

Dina Kapur Sanna wrote an article that appears in the December 2011 issue of Estate Planning, which examines how putting assets in a New York joint account with a nonresident alien spouse can circumvent forced heirship laws. At the same time, it can also risk overlooked U.S. transfer tax costs.