Burr Pilger Mayer
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International Tax

A Planning Tool

U.S. Income and Estate Planning for Multinational Families, Planning with Foreign Entities, and Check-the-Box Elections


By Kent Lawson, Inna Merzheritsky, and Ferdinand Santos


  • Global companies and multinational families must deal with a number of subtleties in the U.S. tax code to minimize their exposure.
  • The "check-the-box" regulations, which allow the company or family to select what type of tax entity it should be considered, can carry significant tax consequences and should be considered carefully.
  • Current and proposed legislation may impact the use and applicability of these regulations going forward.


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