Pre-Immigration Tax and U.S. Investment Planning for High...

Pre-Immigration Tax and US InvestmentPlanning for High Net Worth IndividualsNavigating the EB-5 Investors Visa Program Leveraging Tax Credits and Avoiding Tax Traps

1pm Eastern | 12pm Central | 11am Mountain | 10am Pacific

TUESDAY APRIL 26 2016

Presenting a live 90-minute webinar with interactive QampA

The audio portion of the conference may be accessed via the telephone or by using your computersspeakers Please refer to the instructions emailed to registrants for additional information If youhave any questions please contact Customer Service at 1-800-926-7926 ext 10

NOTE If you are seeking CPE credit you must listen via your computer mdash phone listening is nolonger permitted

Todayrsquos faculty features

Larry J Behar Esq Managing Partner Behar Law Group Ft Lauderdale Fla

Richard S Lehman Attorney United States Taxation and Immigration Law Boca Raton Fla

Tips for Optimal Quality

Sound QualityIf you are listening via your computer speakers please note that the qualityof your sound will vary depending on the speed and quality of your internet connection

If the sound quality is not satisfactory you may listen via the phone dial1-866-328-9525 and enter your PIN when prompted Otherwise pleasesend us a chat or e-mail soundstraffordpubcom immediately so we can address theproblem

If you dialed in and have any difficulties during the call press 0 for assistance

NOTE If you are seeking CPE credit you must listen via your computer mdash phonelistening is no longer permitted

Viewing QualityTo maximize your screen press the F11 key on your keyboard To exit full screenpress the F11 key again

FOR LIVE EVENT ONLY






Continuing Education Credits

In order for us to process your continuing education credit you must confirm yourparticipation in this webinar by completing and submitting the AttendanceAffirmationEvaluation after the webinar

A link to the Attendance AffirmationEvaluation will be in the thank you email that youwill receive immediately following the program

For CPE credits attendees must participate until the end of the QampA session andrespond to five prompts during the program plus a single verification code In additionyou must confirm your participation by completing and submitting an AttendanceAffirmationEvaluation after the webinar and include the final verification code on theAffirmation of Attendance portion of the form

For additional information about continuing education call us at 1-800-926-7926 ext35

FOR LIVE EVENT ONLY





Pre-ImmigrationIncome amp Estate

Tax Planning

PART OF THE LEHMAN TAX LAWKNOWLEDGE BASE SERIES

ByRichard S Lehman Esq

TAX ATTORNEYwwwLehmanTaxLawcom

Richard S Lehman Esqbull Masters in Tax Law from New York University Law Schoolbull US Tax Court and Internal Revenue Service experience in Washington DC

Richard Lehman regularly works with law firms accountants businesses andindividuals struggling to find their way through the complexities of the US tax lawIn short Lehman is a valuable resource to each of these audiences

With over 46 years as a tax lawyer in Florida Lehman has built a national reputation forbeing able to handle the toughest tax cases structure the most sophisticated incometax and estate tax plans and defend clients before the IRS

bull Mr Lehmanrsquos international practice spans the globe This has resulted inLehmanrsquos representation of foreign investors giving tax and practical advice inacquiring and selling a wide range of commercial businesses and other USinvestment assets This includes not only the acquisition and sale of activebusinesses in the US but also investments in all fields of real estate includingraw land shopping centers commercial office buildings condominiumsresidential apartments residential homes and the like

LEHMAN TAX LAW KNOWLEDGE BASE SERIES55

bull Masters in Tax Law from New York University Law Schoolbull US Tax Court and Internal Revenue Service experience in Washington DC




Pre-ImmigrationIncome Tax Planning

Very often the immigrating person is going to be a successfulperson who has earned money outside of the United Statesfor a great part of their life and now will come to the UnitedStates and continue to be productive

LEHMAN TAX LAW KNOWLEDGE BASE SERIES


66

What is Pre-ImmigrationIncome Tax Planning

We are talking about an individual who is presently an alienindividual who is going to become a US tax resident for federalincome tax purposes

Once that happens they are subject to tax on theirworldwide income They may also become US residents forestate tax purposes This means if they were to die in the USthere might be something like an ldquoinheritance taxrdquo on wealthtransferred at death to beneficiaries We will discuss all of this




77


The earnings that they have made outside of the United Statesbefore they became US citizens may be accrued earningsThey may have gains from the assets they own or income thatthey will not collect that is not going to show up until after thesepeople move to the United States

bull This is gains and wealth that has accrued before they come tothe US but they have not ldquorealized and recognizedrdquo(a tax term) their gain




88


This seminar will discuss the tax planning techniques to preservesuch wealth earnings and fortunes that the US taxpayer who isimmigrating to the US has earned prior to their ldquotax residencyrdquoWe will examine how to avoid these traps



99

Definition for Tax Purposes

Non Resident Alien vs Resident Alien

The Resident Alienbull Taxation on Worldwide Income Similar to Taxation on US

Citizensbull Tax Planning





TAXATION PATTERN

US Resident Alien (Tax Resident) - Subject to Taxation

1 Income Taxation - Worldwide Income

2 Estate Taxation - Worldwide Assets

3 Gift Taxation - Worldwide Assets






US Tax ResidentsFirst I will list the ways one becomes a US taxpayer and then we willdiscuss them in detail

1 MarriageOne can become a tax resident by becoming a US citizen by wayof marriage or naturalization

2 ElectionAn immigrant may elect to be taxed as a US resident by electingsuch status on their US tax return

3 Permanent ResidencyThe US may grant the right to permanent residency This is theissuance of a Green Card in the United States The greencardholder will be a US taxpayer


First I will list the ways one becomes a US taxpayer and then we willdiscuss them in detail




1212

US Tax Residents4 US Tax ResidencyTime of Physical Presence in the United States

bullIndividuals who physically spend a certain amount of time in theUS can be subject to a US income Tax as tax residents who aretaxable on their worldwide incomebullThis can occur if one physically spends too much time in the USThis is known as the ldquoSubstantial Presence Testrdquo

However this Substantial Presence Test does not apply to certainindividuals that will fit into two exceptions to the ldquoSubstantial Presencerdquotest These exceptions will permit an alien individual to stay in theUS for a longer period of time than the time required by theldquoSubstantial Presencerdquo We will review these exceptions


4 US Tax ResidencyTime of Physical Presence in the United States



1313

US Tax Residents

5 The Closer Connection ExceptionThe first exception is the Closer Connection Exception An alien whohas a ldquocloser connectionrdquo to a foreign country may stay for a longerperiod of time in the US without becoming a US taxpayer

6 Tax TreatiesIndividuals who are governed by a tax treaty between their homecountry and the United States may stay in the US even longer duringthe calendar year without becoming US tax residents This will beexplained later




1414

STATUS FOR TAX PURPOSES

Non-Resident Alien - Not a ldquoResident Alienrdquo

Resident for Income Tax Purposes

1 Green Card2 Substantial Presence Test3 Voluntary Election

Exceptions4 The Closer Connection5 Treaties Tie Breaker






Income Tax ResidentsWersquore going to look first just at the income tax situation I will repeatwhat I said about US tax ratesbullOnce you become a US tax resident you are subject to incometax on your worldwide income like every other AmericanbullYou are subject to tax on the graduated ratesbullThe rates start at 15 on the first $36000 and go as high as396 for income over $250000 There is an additional tax oninvestment income of 38 or more than $200000bullThis is the US tax only and does not consider state and cityincome taxes Florida has no personal income taxbullA resident of New York City might have additional city incometaxes and New York state income taxes that total more than 10 inadditional tax


Wersquore going to look first just at the income tax situation I will repeatwhat I said about US tax ratesbullOnce you become a US tax resident you are subject to incometax on your worldwide income like every other AmericanbullYou are subject to tax on the graduated ratesbullThe rates start at 15 on the first $36000 and go as high as396 for income over $250000 There is an additional tax oninvestment income of 38 or more than $200000bullThis is the US tax only and does not consider state and cityincome taxes Florida has no personal income taxbullA resident of New York City might have additional city incometaxes and New York state income taxes that total more than 10 inadditional tax

1616

Substantial Presence Test


The Closer Connection Exception

An individual shall not be treated asmeeting the substantial presence test ofthis paragraph with respect to any currentyear if

(i) such individual is present in the UnitedStates on fewer than 183 days during thecurrent year and

(ii) it is established that for the current yearsuch individual has a tax home (as definedin section 911(d)(3) without regard to thesecond sentence thereof) in a foreigncountry and has a closer connection tosuch foreign country than to the UnitedStates

Exceptionwhere individualis present in the

United Statesduring less than

one-half ofcurrent year and

closer connectionto foreign country

is established









is established

EXCEPTIONAL CIRCUMSTANCESAND SPECIAL BENEFITS

StudentsA foreign student who has obtained the proper immigration status will be exemptfrom being treated as a US resident for US tax purposes even if he or she is herefor a substantial time period that would originally result in the student being taxed asa US resident

This student visa not only permits the student to study in the United States but topay taxes only on income from US sources not worldwide income

The visa also permits the students direct relatives to accompany the student to theUnited States and receive the same tax benefits





CitizenshipThe Ultimate Tie Breaker

An individual who has a habitual abode in both countries (or neither)is treated as a resident only of the country of his nationality If all ofthe other tiebreaker rules are even the final determination of taxresidency will depend on the citizenship

ldquoHe shall be deemed to be a resident of the Contracting Stateof which he is a citizenrdquo

Finally if the taxpayer is a citizen of both countries then it is left tothe tax authorities in both countries as to which country can claim thetaxpayer as the resident for tax purposes





2020

Tax Treaty - Tie Breaker RulesWhere by reason of the provisions of paragraph 1 an individualis a resident of both Contracting States then his status shall bedetermined as follows

(a)He shall be deemed to be a resident of the State in which he has a permanenthome available to him if he has a permanent home available to him in bothStates he shall be deemed to be a resident of the State with which his personaland economic relations are closer (center of vital interests)

(b)If the State in which he has his center of vital interests cannot be determined or ifhe does not have a permanent home available to him in either State he shall bedeemed to be a resident of the State in which he has an habitual abode

(c) If he has an habitual abode in both States or in neither of them he shall bedeemed to be a resident of the State of which he is a citizen

(d)If each State considers him as its citizen or if he is a citizen of neither of them thecompetent authorities of the Contracting States shall settle the question by mutualagreement


Where by reason of the provisions of paragraph 1 an individualis a resident of both Contracting States then his status shall bedetermined as follows





Residency Starting Date

Substantial Presence TestResidency starting date for individuals meeting substantialpresence test In the case of an individual who meets thesubstantial presence test of paragraph (3) with respect to anycalendar year the residency starting date shall be the first dayduring such calendar year on which the individual is present inthe United States




Green CardResidency starting date for individuals lawfully admitted forpermanent residence In the case of an individual who is alawfully permanent resident of the United States at any timeduring the calendar year but does not meet the substantialpresence test of paragraph (3) the residency starting date shallbe the first day in such calendar year on which he was presentin the United States while a lawful permanent resident of theUnited States



Four Tax PlanningPrinciples


24

The Income Tax Objectives

A Acceleration of Gains - Non US Property

B Acceleration of Income from Foreign Sources

C Deferral of Loss Recognition

D Deferral of Payment of Deductible Expenses






Four Tax Planning Principles

1 A Nonresident Alien prior to becoming a US tax resident willwant to make sure that he or she does not have to pay a UStax on gains that have accrued as a practical matter before theirresidency period The first strategy is to accelerate (realize andrecognize) any and all gains earned by the Taxpayer prior tobecoming a Resident Alien

2 The second key strategy is to accelerate income that isexpected to be paid after residency Income payments shouldbe collected prior to residency to avoid being taxed by the US




Four Tax Planning Principles3 The third strategy is to defer recognizing a loss until after

obtaining tax residency as a Resident Alien so that the loss canbe used against post residency gains Assets with a fair marketvalue below cost can be sold after residency Those lossesmay be taken against gains in assets earned after USresidency These losses can reduce or wipe out gains from thesale of assets that accrue after US residency

4 The fourth strategy is to defer paying deductible expenses untilafter the Residency Starting date Many types of payments(both business and personal) in the US are deductible from aUS Taxpayerrsquos income to determine the actual taxable amountof income


3 The third strategy is to defer recognizing a loss until afterobtaining tax residency as a Resident Alien so that the loss canbe used against post residency gains Assets with a fair marketvalue below cost can be sold after residency Those lossesmay be taken against gains in assets earned after USresidency These losses can reduce or wipe out gains from thesale of assets that accrue after US residency


Accelerate Gains Prior toResidency Starting Date

Assume a nonresident alien owned $10 Million Dollars worth ofshares of General Motors that was purchased for $50000 Ifthe shares are sold after US tax residency is assumed whenthe immigrant is a Resident Alien there will be a tax on$950000 in gains A sale of these same shares by aNonresident Alien before becoming a Resident Alien wouldresult in no taxable gain




Accelerate Income Prior toResidency Starting Date

For example assume a non resident alien owns a foreigncorporation that conducted a business in his home country that nowhas $2 Million in receivables that will not be collected until after theowner has become a Resident Alien for US tax purposes

These receivables might be accelerated for example by theliquidation of the taxpayerrsquos company and the transfer of thereceivables to the taxpayer at their present fair market value prior tothe Residency Starting Date

The taxpayer may also sell his interest in the company or to thecompany for a Promissory Note The ongoing foreign company maycollect the receivables which are then paid to the seller and NonResident Alien in payment of the Promissory Note he received to sellhis shares to the company





Income Assets to Accelerate

bull Pension Plansbull Stock Optionsbull Prepaid Rentbull Repaid Royaltiesbull Prepaid Dividendsbull Prepaid Interestbull Annuity Products



Defer Recognizing Loss

bull In todayrsquos times there are many wealthy immigrants coming to the USwho have significant losses in their investment portfolios from the lastfew years If it is economic these portfolios should not be liquidatedand losses should not be realized and recognized prior to immigrationto the US as they can be extremely valuable to use against capitalgains in the US and even against ordinary income in the US undercertain circumstances

ndash Assume the same taxpayer who bought General Motors stock in the priorexample purchased the stock at $1000 and now it was only worth $500

ndash In the event the investor were to sell his stock at a loss prior to becoming aResident Alien the loss is useless against other income Had the GeneralMotors stock been sold in the year of Residency there would be a tax losssince as a Resident Alien the taxpayer would pay a tax on all of hisworldwide net losses and gains





The Estate and Gift Tax

Not only does the United States charge an income tax on incomeearned in the United States it also charges on ldquoEstate and GiftTaxrdquo on people who become US tax residents and also onnonresident aliens but only on a few limited types of assets



The US estate and gift tax is a tax on the ldquotransfer of wealthrdquo As we willdiscuss US tax residents who transfer wealth are subject to one standardthat is applied to their total wealth transferred if they die owning significantassets or if they transfer significant assets during life

We will see that there is a different standard applied in determining whether anon US citizen is subject to the estate and gift tax than the standard that appliesfor determining the amount of an immigrantrsquos income or capital gains tax

The US applies a transfer tax on the transfer of onersquos wealth by virtue ofdeath or lifetime gift It is similar to an inheritance tax that many countriescharge however it is a tax on the transferor and not the beneficiary





3434

Estate TaxDefinition of Residency

A ldquoresidentrdquo decedent is a decedent who at the time of his death hadhis domicile in the United States The term ldquoUnited Statesrdquo as used inthe estate tax regulations includes only the States and the District ofColumbia The term also includes the Territories of Alaska and Hawaiiprior to their admission as States See section 7701(a)(9) A personacquires a domicile in a place by living there for even a brief period oftime with no definite present intention of later removing thereforeResidence without the requisite intention to remain indefinitely will notsuffice to constitute domicile nor will intention to change domicile effectsuch a change unless accompanied by actual removal



US Taxpayers

Now that theyrsquore Americans we have to make sure that they taketwo things into considerationThe first thing is that they need to know all of the rules of US taxpayerswho are taxed on their worldwide income They need to know inparticular how those rules affect their foreign businesses that many ofthem might still be keeping

bullThey need to have a real understanding on how to marry the twotogether because once they become a US tax resident they aresubject to the same rules as a US citizen




3636

Tax Planning

The bottom line is ndash if a nonresident alien becomes a US taxpayer andimmigrated here earned as a US taxpayer who owned a foreigncorporation that was earning that money in a business in a foreign landthere would be tax benefits availablebullThe principal tax benefit is that so long as a foreign corporation that earnsbusiness income did not distribute funds to the US taxpayer there wouldbe no immediate tax on those funds Therefore if the tax in the foreigncountry where the income was being earned is a low tax country thedeferment on the US tax on those earnings permits the new UStaxpayer to enjoy the pretax value of his or her earnings as they stay in theforeign corporation and continue to help that foreign corporation grow



3737

Tax Exempt Bonds

The individual States that comprise the United States and Citiesand Municipalities in the US often will finance their capitalimprovements by issuing interest-bearing bonds in the bondmarket These investments are known as ldquotax exempt bondsrdquoSpecial treatment is available to help the states with their financingof operations This includes the right of states to issue bonds thatare paying interest to the bondholders however there is no USFederal taxes payable on the interest paid by those bondsThese bonds typically do not pay as high an interest rate as interestincome that is taxable



3838

US Real Estate InvestmentsAnother tax-oriented investment for the typical American investoris US real estate

Income producing US real estate that earns rental income fromproperties on which buildings have been erected are permitted a specialdeduction reducing their taxable rental income known as theldquodepreciation deductionrdquo Though it is typical for US real estate toincrease in value over the years the tax code considers the fact thatbuildings and personal property may deteriorate and lose their valuebecause of the wear and tear and deterioration on the asset

bullIn order to insure that the investor in real estate can recover their initialcapital investment free of tax there is an annual amount that is deductedfrom operating income even though there are no cash tax or otherpayments are made


Another tax-oriented investment for the typical American investoris US real estate



3939

Pensions amp Profit Sharing PlansTax advantages are encouraged for people to provide for theirretirement in later years by investing funds in their own privatepensions and profits sharing plans

bull These funds are held in a trust and may be distributed years later to thetaxpayer that has funded those plans in preparation for their retirement

bull Investments in these types of plans will reduce any taxable income earnedby the foreign investor during the year in which they were paid into theplan

bull When the pension and profit sharing funds are eventually paid out a taxwill be paid on this income distributed to the investor

However often these amounts are paid out at a time when the retired investoris earning less money and consequently the taxation of these funds distributedfrom the pension and profit sharing plans may then be taxed in a lower taxbracket


Tax advantages are encouraged for people to provide for theirretirement in later years by investing funds in their own privatepensions and profits sharing plans





4040

Tax Return amp Information ReturnsIt is important for the new US tax immigrant to understand that several forms mayneed to be filed with the US taxing authorities such as a United States tax returnand several forms known as ldquoInformation Returnsrdquo

These Information Returns are not tax returns however they are informationforms that will make the US knowledgeable about any continued foreign holdingsby the US taxpayer

Though no tax is required as a result of these Information Returns the US maycharge significant penalties if these foreign Information Returns are not filed withcomplete information and filed in a timely manner

bullThese forms help the Internal Revenue Service to make sure that US taxpayerswill pay tax on their income producing non US assetsbullThe failure to file these forms will result in financial penalties These penaltiescan range from minimum financial amounts to extremely expensive penalties


It is important for the new US tax immigrant to understand that several forms mayneed to be filed with the US taxing authorities such as a United States tax returnand several forms known as ldquoInformation Returnsrdquo




4141

Pre-Immigration Income amp EstateTax Planning

Richard S Lehman Esq6018 SW 18th Street Suite C-1Boca Raton FL 33433Tel (561) 368-1113Fax (561) 368-1349wwwLehmanTaxLawcomrlehmanlehmantaxlawcom



presents

Larry J BeharEB-5 Immigration Attorney

US Residency for Immigrant InvestorsUS Residency for Immigrant Investors44

Job Creation program

Congressionally supported

Capital + Job creation = US Residency

Employment Based Fifth Preference Residency programEmployment Based Fifth Preference Residency program

45




bull Raised in Montreal Canadabull Undergraduate degree from McGill Universitybull Civil law degree from the University of Montrealbull Common law education at Nova Southeastern University in Ft Lauderdale in 1979bull Representing entrepreneurs investors multinational companies professionals and familyreunificationsbull Chair of the Broward Alliance in 2004 in Economic Developmentbull Author ldquoHow to Immigrate to the USArdquo in three languages ldquoEB-5 United StatesImmigration through Investmentrdquo available in six (6) languagesbull Advisor and legal counsel to thirty (30) Regional Centers and projects throughout theUnited States in all various sectorsbull Member Florida Bar since 1979bull AV Pre-Eminent Rated Martindale Hubbell


46

bull Born in Caracas Venezuela and educated in the United Statesbull Bachelor of Business Administration Degree (cum laude) in 1992bull Juris Doctor Degree in 1995 from the University of Miamibull Admitted to the State of Florida Bar as well as to the United States District Court for the SouthernDistrict of Floridabull Specializes in complex cases involving US immigration and nationality issues with emphasis oncorporate and compliance issuesbull All business as well as US citizenship and nationality as well as navigating the visa process atembassies and consulates throughout the world family immigration mattersbull Application process for regional center designation amendments and compliance matters related tothe firmrsquos EB-5 practicebull Lectured and made presentations to groups and organizations and answered numerous questions ontopics related to immigration lawbull Has also contributed numerous hours of pro bono legal services to victims of domestic violencethrough the Legal Aid Service of Broward Countybull Fluent in the English Spanish and Hebrew languages

47


bull Multilingual international attorney focusing her practice on Business Immigrationbull Behar Law Group Associate since November 2015bull Italian native has extensive knowledge of both civil and common lawbull Ms Oliveri graduated with honors in Italy from Univeristarsquo degli Studi Roma III Facoltarsquodi Giurisprudenza in 2013bull Awarded a double JD pursuant to a partnership between Roma III and NovaSoutheastern University Shepard Broad College of Lawbull Second Juris Doctor degree in the US Cum Laude from Nova Southeastern UniversityShepard Broad College of Law Florida in 2015bull Admitted to practice in Florida since September 2015bull Fluent in Italian English Farsi Spanish French and Portuguese Her multilingual andmulticultural background is perfectly suited to handle complex immigration cases


48

Nicole SankarGreen Card Media

ManagerPort of Spain Trinidad

Hailing ChenLegal AssistantShanghai China

Irene CrawfordExecutive AssistantMontreal Canada

49

VIP CLIENT

LARRY J BEHARSenior Attorney

larryeb-5lawyerscomIRENE CRAWFORDExecutive Assistant

ireneeb-5lawyerscom

DREAM TEAM 1LegalImmigrationBusiness Plan SecuritiesAccountants BankersAuxiliary Services MarketingFinancial Director Economist

LEA SALAMA DIMITRIAttorney

leaeb-5lawyerscom

LawLogix

HAILING CHENEB 5 Investor Coordinatorhailingeb-5lawyerscom

SONIA OLIVERIAttorney

soniaeb-5lawyerscom

50


NICOLE SANKAREB-5 Compliance

AdministratorClient Relations

nikkieb-5lawyerscom


DREAM TEAM 2Investor SourcingIncentivesLegal - CorporateLegal - EB-5Business Plan

bull Created in 1990 by US Congress

bull Mandated and monitored by USCIS

bull Intended the program to create jobs for Americans and tostimulate domestic investment

bull Opportunity for qualified foreign nationals to becomepermanent residents in the US





51

bull Children Education

bull Security

bull Health

bull Political amp Economic challenges

bull Exit strategy

bull Good Management

bull NO Language restrictions


bull Security

bull Health


bull Exit strategy



52

A specific territory within the United States andterritories wherein specific economic and North AmericaIndustrial codes are reviewed and approved by CIS foreconometric and business compliance This is part of the1995 Pilot Program allowing indirect jobs modelling

53

Individual Applicationbull Investor needs to create 10 Direct jobs within 2 years of

(Commercial enterprise creation) conditional residency approval

Pilot Programbull Regional center with approved Economic amp Business Plans uses

direct and indirect job creation modelling





54

bull Safety of investment through qualified business and economicplans

bull Projected return of principal through exit strategy

bull Fair rate of return during investment period from skilledmanagement

bull US education for all minor children below 21 years of age included

bull Personal financial commitment in the EB-5 program by the sponsorand investor

bull Automatic Healthcare benefits upon arrival to the US

bull Personal and Family Security in America








55

A defined or multiple census tracts which bydefinition contain 50 of the national average ofunemployment or a rural community no greater thana 20000 person population

56

bull 83 of used EB-5 visas annuallybull Retrogression in effect through State

Department amp Visa Officebull Continued strong demand due to limited

alternatives



alternatives

57

bull Developerbull Investorbull Agentbull Project Financing

58

bull Migration Agentsbull Attorneyrsquosbull Banksbull Escrow Agentsbull Developersbull Investorsbull Business Plan Writersbull Economists


59

bull InvestorApplicant choice once approvedbull Frequency of US visitsbull Adjustment of status employment authorization

travel permit in the USbull Consulate selection through National Visa Center



60

Non-Immigrantbull L-1 multinational Executives or Managers transferring

from foreign companybull E-2 non-immigrant investors visas with lower financial

threshold not permanent

Immigrantbull PERMLabor certifications for skilled labor employment

basedbull Family petitions and reunificationsbull Extraordinary ability or US national interest






61

bull Developers of EB-5 Regional Centers

bull EB-5 Express Project Developers (direct jobs only)

bull Applicant Investors for processing

bull Existing qualified Regional Centers and Projects





62

bull Green card benefits for investor and immediate family

bull 10000 visas annually No country restrictions to qualified investorsand family

bull US Travel Ease no further visa needed

bull Synchronized processing to ensure timely delivery of conditional andfull residency US Citizenship optional

bull US Income Gift amp Estate Tax consequences Pre immigration taxplanning

bull NO language restrictions







63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64

Mississippi New York FloridaFlorida

65

helliphellip Banking

helliphellip Corporate

helliphellip Entertainment

66

Children can attend any Public or Private school or Universityanywhere in the US at US Resident rates

Harvard Law SchoolBoston MA

Georgetown UniversityWashington DC

67

bull Valid passport of home country

bull Global net worth greater than $1Mlnor

bull Income Greater than $20000000 in last two years

bull Legal and Identifiable Source of Investment Funds

bull No criminal record

bull Independent Legal amp Advisory Counsel optional

bull Verifiable tax returns for past five years or alternatives








68

bull Filing for children with parent investor if child isless than 21 years old

bull Waiting period and Consular calculation

69

bull Review of Offering Prospectus and exhibits

bull All nationalities may qualify

bull Availability of investment funds in 60 days

bull Spouse and children (unmarried) under 21 years of age attime of filing

bull Intent to lsquoresidersquo in the US

70






bull Capitol presentationbull Liftingbull US Income Taxbull Estate considerationsbull Foreign country exit taxesbull Personal asset capital gain amp appreciation


71

bull Dropboxbull Worksheetbull Going backward 2 levels

Business Sales Inheritances

bull Location of Fundsbull Bank Transfers




72

bull Loans

bull Cash

bull Gifts

bull Inheritance

bull Stock or asset salebullbull Savings

bull Business sale

bull Security backed loan

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73

Note Funds are verified in the US by qualified CPArsquos

(through September 30th 2016 pending increase to $80000000)

Document Assembly 1 MonthFiling for Conditional Residency I-526 2 MonthsAdjustment of Status or Consular visit 14 MonthsVisa Entry (tax trigger) Port of Entry

74

NOTE all dates are approximate depending on Government action

Visa Entry (tax trigger) Port of EntryEvidence of Job Creation ndash I-829 21st MonthLifting of Conditional Status 24th Month

bull USCIS amp EB-5 unit in Washington DCbull Backlog of casesbull Government continuing resolutionsbull SEC fraud amp Compliance issuesbull Market instabilitybull Investment threshold increases to $800000 or

$12Mlnbull Redefinitions of Targeted Employment Areas



75

Economic Impacts of EBEconomic Impacts of EB--5 Spending5 Spendingbull EB-5 Investors contributed

bull $12 billion to US GDP and supported over 80000 US jobs

bull Top Industries impacted by EB-5 spending Construction Hotels Hospitality Assisted Living Private School Mixed Use Student Housing

bull helliphellipif all 10000 visas are used and I-526 demand stays at 20102011 levels $14 BillionFederalstatelocal taxes would be generated by the EB-5 program annually

bull helliphellipif all 10000 visas are used and I-526 demand stayed at 20102011 levels 166000+American jobs would be supported by the EB-5 program annually

bull helliphellipif all 10000 visas are used 83000 American jobs would be created by the EB-5program annually whenndash at no cost to the US taxpayer

Source IIUSA Vol Issue 3 October 2013 Source IIUSA Vol3 Issue 2 July 2015








76

What type of investments are EB-5 Investors looking forHotel Assisted Living Student Housing Real Estate based reasonable Developer Equity

What is the new role of the Securities Exchange Commission (SEC)Increasing scrutiny and reliance on Broker Dealers both in the US and abroad

What is the new role of the new lsquoJobs ActrdquoAbility of Broker Dealers to market Securities to accredited Foreign Investors in the US

What is the attitude of Congress toward EB-5 LegislationHigh support in Senate and House likely revalidation or permanent extension

What is the market demand for EB-5Full quota expected Little market competition from other countries such as Canada

As an Investor how can I participate in the EB-5 programIdentify and assess with US qualified job creating projects anywhere in the US work withqualified Counsel







77

ldquoEB-5 United States Immigration through InvestmentrdquoAvailable in English Mandarin Korean Portuguese Spanish

78

Strategic PartnersStrategic Partners

79

Behar Law Group

Larry J Behar EB-5 Attorney888 SE Third Avenue Ste 400Fort Lauderdale Florida 33316

Tel +1 (954) 524 8888Fax +1 (954) 524 0088

Emaillarryeb-5lawyerscominfoeb-5lawyerscom

Websitewwweb-5lawyerscom

wwwimmigrationfloridacom

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80

Tips for Optimal Quality






FOR LIVE EVENT ONLY











FOR LIVE EVENT ONLY






Tax Planning

















66







77







88





99









TAXATION PATTERN



















1212








1313

US Tax Residents






1414














1616











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80






FOR LIVE EVENT ONLY






Tax Planning

















66







77







88





99









TAXATION PATTERN



















1212








1313

US Tax Residents






1414














1616











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80


Tax Planning

















66







77







88





99









TAXATION PATTERN



















1212








1313

US Tax Residents






1414














1616











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80














66







77







88





99









TAXATION PATTERN



















1212








1313

US Tax Residents






1414














1616











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80







77







88





99









TAXATION PATTERN



















1212








1313

US Tax Residents






1414














1616











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80







88





99









TAXATION PATTERN



















1212








1313

US Tax Residents






1414














1616











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80





99









TAXATION PATTERN



















1212








1313

US Tax Residents






1414














1616











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80









TAXATION PATTERN



















1212








1313

US Tax Residents






1414














1616











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80










1212








1313

US Tax Residents






1414














1616











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80








1313

US Tax Residents






1414














1616











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80

US Tax Residents






1414














1616











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80














1616











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80











is established









is established

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80

















2020






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80






















24



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80



























































3434





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80





US Taxpayers






3636

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80

Tax Planning




3737

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80

Tax Exempt Bonds




3838








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80








3939












4040










4141





presents







45






46


47




48





49

VIP CLIENT



ireneeb-5lawyerscom



leaeb-5lawyerscom

LawLogix



soniaeb-5lawyerscom

50




nikkieb-5lawyerscom











51


bull Security

bull Health


bull Exit strategy




bull Security

bull Health


bull Exit strategy



52


53









54















55


56



alternatives



alternatives

57


58



59





60











61









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63

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NYC South Florida

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Behar Law Group


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NYC South Florida

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bull Loans

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Behar Law Group


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NYC South Florida

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71







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bull Loans

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Behar Law Group


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NYC South Florida

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71







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bull Loans

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Behar Law Group


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61









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NYC South Florida

Idaho California

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71







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bull Loans

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Behar Law Group


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NYC South Florida

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60











61









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63

NYC South Florida

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64


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69






70








71







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bull Loans

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Behar Law Group


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Behar Law Group


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80


bull Security

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52


53









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alternatives



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57


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60











61









62













63

NYC South Florida

Idaho California

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64


65




66




67















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69






70








71







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bull Loans

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bull Gifts

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Behar Law Group


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Behar Law Group


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80


53









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alternatives



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NYC South Florida

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64


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67















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69






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71







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bull Loans

bull Cash

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Behar Law Group


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Behar Law Group


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80









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alternatives



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57


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60











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NYC South Florida

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64


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67















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71







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bull Loans

bull Cash

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Behar Law Group


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Behar Law Group


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80















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alternatives



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57


58



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60











61









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NYC South Florida

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67















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71







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bull Loans

bull Cash

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Behar Law Group


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80


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57


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60











61









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63

NYC South Florida

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67















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69






70








71







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bull Loans

bull Cash

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77


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Behar Law Group


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Behar Law Group


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80



alternatives



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57


58



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60











61









62













63

NYC South Florida

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64


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67















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69






70








71







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bull Loans

bull Cash

bull Gifts

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73




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77


78


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Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80


58



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

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NYC NYC

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64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

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bull Inheritance


bull Business sale


73




74







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76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80



59





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80





60











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







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76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80











61









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80









62













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80













63

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80

NYC South Florida

Idaho California

Atlanta

South Florida

NYC NYC

Ohio

64


65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80

65




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80




66




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80




67















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80















68



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80



69






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80






70








71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80



71







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80







72

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80

bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


bull Loans

bull Cash

bull Gifts

bull Inheritance


bull Business sale


73




74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80


74







75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80





75















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80















76













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80













77


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80


78


79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80

79

Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80

Behar Law Group


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Behar Law Group


Tel +1 (954) 524 8888Fax +1 (954) 524 0088




80

Pre-Immigration Tax and U.S. Investment Planning for High...

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Transcript of Pre-Immigration Tax and U.S. Investment Planning for High...