In Part Three, Greenspoon Marder attorneys Hector Chichoni and Ruben Gottlieb bring the conversation full circle, focusing on the critical steps individuals should take before establishing U.S. residency. This session highlights how proactive planning can significantly reduce future tax exposure and reporting burdens. Key strategies include establishing foreign or irrevocable trusts in advance, gifting assets prior to U.S. domicile to avoid transfer taxes, accelerating income recognition while still outside U.S. tax jurisdiction, and disposing of appreciated assets before becoming subject to U.S. taxation. The discussion also explores how life insurance, foreign accounts, and reporting obligations such as FBARs can dramatically change once residency begins.

The session underscores the importance of aligning immigration and tax planning to avoid unintended consequences. From restructuring foreign business interests and evaluating entity classifications to understanding trust design and estate tax implications, the speakers emphasize a coordinated, cross-disciplinary approach. Ultimately, this final installment demonstrates how thoughtful pre-immigration planning not only protects wealth but also ensures a smoother transition into U.S. compliance, benefiting individuals and their families for generations to come.

If you have any questions or would like to connect with our speakers, please feel free to reach out to Hector and Ruben directly at the following:

Hector.chichoni@gmlaw.com or call (305) 789-2744

Ruben.Gotlieb@gmlaw.com or call (305) 789-2785

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Featured Speaker:

• Hector Chichoni, Partner, Immigration & Naturalization Practice Group, Greenspoon Marder
• Ruben Gotlieb, Partner, International Wealth and Asset Planning and Wills, Trusts & Estates practice groups, Greenspoon Marder

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Learn more about Hector Chichoni and the Immigration & Naturalization Practice group at:

• https://www.gmlaw.com/attorneys/hector-a-chichoni/
• https://www.gmlaw.com/immigration-naturalization/

Learn more about Ruben Gotlieb, International Wealth and Asset Planning, and Wills, Trusts & Estates Practice Group at:

• https://www.gmlaw.com/attorneys/ruben-n-gotlieb/
• https://www.gmlaw.com/international-wealth-asset-planning/
• https://www.gmlaw.com/private-client-services/wills-trusts-estates/

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https://www.gmlaw.com

In Part Two, Greenspoon Marder attorneys Hector Chichoni and Ruben Gottlieb dive deeper into the complex concepts of U.S. tax residency, domicile, and how intent can trigger significant income, gift, and estate tax consequences. With an eye toward planning for 2026 and beyond, they break down the mechanics of the substantial presence test, explains how day‑counting really works, and outlines the limited exceptions available through tax treaties and the IRS “closer connection” framework. The conversation reinforces why income tax residency and estate and gift tax domicile are governed by entirely different legal standards and why confusing the two can be costly.

The episode also explores how immigration milestones such as filing an I‑140, adjustment of status, or entering the U.S. on a green card can have immediate and sometimes retroactive tax effects. Through real‑world examples, Hector and Ruben highlight how intent, asset location, family ties, and even timing of entry can shift an individual from pre‑immigration tax planning to full U.S. global taxation. Whether you are pursuing permanent residency, advising international clients, or structuring cross‑border assets, Part Two underscores a critical message: immigration strategy and tax planning must be coordinated from the outset to avoid unintended exposure and preserve long‑term flexibility.

If you have any questions or would like to connect with our speakers, please feel free to reach out to Hector and Ruben directly at the following:

Hector.chichoni@gmlaw.com or call (305) 789-2744

Ruben.Gotlieb@gmlaw.com or call (305) 789-2785

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Featured Speaker:

• Hector Chichoni, Partner, Immigration & Naturalization Practice Group, Greenspoon Marder
• Ruben Gotlieb, Partner, International Wealth and Asset Planning and Wills, Trusts & Estates practice groups, Greenspoon Marder

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Learn more about Hector Chichoni and the Immigration & Naturalization Practice group at:

• https://www.gmlaw.com/attorneys/hector-a-chichoni/
• https://www.gmlaw.com/immigration-naturalization/

Learn more about Ruben Gotlieb, International Wealth and Asset Planning, and Wills, Trusts & Estates Practice Group at:

• https://www.gmlaw.com/attorneys/ruben-n-gotlieb/
• https://www.gmlaw.com/international-wealth-asset-planning/
• https://www.gmlaw.com/private-client-services/wills-trusts-estates/

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https://www.gmlaw.com

This Greenspoon Marder LLP content is issued for informational purposes only and is not intended to be construed or used as general legal advice nor a solicitation of any type. Please contact the author(s) or your Greenspoon Marder LLP contact if you have any questions regarding the currency of this information. The hiring of a lawyer is an important decision. Before you decide, ask for written information about the lawyer’s legal qualifications and experience.

Navigating the intersection of U.S. immigration law and federal tax obligations has never been more critical. In this program, Greenspoon Marder attorney’s Hector Chichoni and Ruben Gottlieb team up to demystify the often‑confused concepts of immigration status and tax residency, two distinct legal frameworks that frequently overlap in unexpected ways.

Drawing on decades of combined experience, Hector and Ruben walk listeners through essential topics affecting individuals entering or doing business in the United States, including:

• The difference between immigration status and U.S. tax residency and why mixing them up can lead to costly mistakes
• How U.S. taxation works on a global basis for citizens, green card holders, and those who meet the substantial presence test.
• Why certain non‑immigrant visa holders, such as F‑1 and M‑1 students, J‑1 trainees, and Q visa holders, are exempt from counting U.S. days for tax‑residency purposes
• The nuanced rules surrounding medical‑treatment visits and how those days may or may not count toward residency tests
• The critical importance of coordinating immigration strategy with tax planning, especially during major life or business transitions
• Real-world examples illustrating how timing, visa categories, asset holdings, and personal circumstances can dramatically impact tax exposure

Whether you’re relocating to the U.S., managing international assets, or advising global clients, this session provides practical clarity on issues that continue to confuse, even seasoned professionals.

Join Hector and Ruben for a candid, experience‑driven conversation that will help you understand your obligations, protect your assets, and plan more effectively in today’s evolving legal landscape.

If you have any questions or would like to connect with our speakers, please feel free to reach out to Hector and Ruben directly at the following:

Hector.chichoni@gmlaw.com or call (305) 789-2744

Ruben.Gotlieb@gmlaw.com or call (305) 789-2785

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Featured Speaker:

• Hector Chichoni, Partner, Immigration & Naturalization Practice Group, Greenspoon Marder
• Ruben Gotlieb, Partner, International Wealth and Asset Planning and Wills, Trusts & Estates practice groups, Greenspoon Marder

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Learn more about Hector Chichoni and the Immigration & Naturalization Practice group at:

• https://www.gmlaw.com/attorneys/hector-a-chichoni/
• https://www.gmlaw.com/immigration-naturalization/

Learn more about Ruben Gotlieb, International Wealth and Asset Planning, and Wills, Trusts & Estates Practice Group at:

• https://www.gmlaw.com/attorneys/ruben-n-gotlieb/
• International Wealth & Asset Planning – Greenspoon Marder LLP
• https://www.gmlaw.com/private-client-services/wills-trusts-estates/