2026 International Tax Planning Update with Frederic Behrens

2026 International Tax Planning Update with Frederic Behrens

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 5 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Frederic Behrens, CFP. Frederic is a Partner in the New York office at Cerity Partners, where he provides investment management and financial advisory services for high-net-worth individuals and international families. In particular, he has significant experience working with U.S. citizens living abroad, nonresident aliens and mixed-nationality families. Tune in for these key takeaways: * A discussion of international tax planning initiatives, such as how to coordinate investment strategies while living abroad, coordinating strategies with foreign tax advisors, and foreign currency exposure. * Advice on how to approach common issues with PFICs and other “US tax toxic” foreign investment assets. * Real life examples of US taxpayers that have experienced international tax issues and strategies for resolving these common situations. * Strategies for integrating US estate tax planning and gifting strategies into investment decisions. * Conversation related to multinational families owning assets in multiple non-US countries that impose an inheritance tax. * How multinational individuals might approach managing their executive compensation such as RSUs, ISOs, and carried interest. * General tips and tricks for US individuals that are considering retiring abroad. * Common issues for families where one spouse is a US person and one spouse is a non-resident alien. Learn more about Frederic Behrens & Cerity Partners: * Visit the Wealth Management page on Cerity Partners’ website: https://ceritypartners.com/individuals-and-families/wealth-management/ * View Frederic Behrens’ profile on Cerity Partners’ website: https://ceritypartners.com/team/frederic-behrens/ * Connect with Frederic on LinkedIn: https://www.linkedin.com/in/fredericbehrens/ * Follow Cerity Partners on LinkedIn: https://www.linkedin.com/company/cerity-partners/ * Visit Cerity Partners’ YouTube Channel: https://www.youtube.com/@CerityPartners *********************************** About The Essential Tax Podcast: In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas. Watch or listen to more episodes of The Essential Tax Podcast: * YouTube: https://www.youtube.com/@TheWolfGroupPC * Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944 * Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf Connect and learn more from your host, Mishkin Santa: * Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta * Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc * Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

2026 US-Belgium Cross-Border Tax Update with Erik Sansen

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 4 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Erik Sansen, Founding Partner and Attorney at Sansen International Tax Lawyers, a Belgian boutique law firm specializing in international tax law. After a career of many years in international law firms, Erik founded Sansen International Tax Lawyers in 2014. Erik’s practice focuses on assisting emigrating or immigrating taxpayers, investors, entrepreneurs, and companies with the local and global realization of their investments and plans. Tune in for these key takeaways: * Conversation around why Belgium has historically been an attractive option for private investors and globally mobile families, and recent tax law changes that may affect this desirability. * A brief introduction to Belgian tax residency rules, requirements, and potential pitfalls for incoming taxpayers. * Discussion about when the Belgian tax system might become relevant for US persons and their advisors, whether it be through relocation, investment holdings, succession, or business entities. * Dialogue surrounding how Belgium views and taxes atypical investment concepts from the US (Roth IRA, S-Corp interests, short-term capital gains, etc.) * Tips for developing an effective gift and estate planning strategy in Belgium. * A high-level overview of concepts relevant to pre-immigration tax planning for a taxpayer inbound into Belgium, such as asset moves, liquidity events, reorganizations, tax residency, dual residency risk, and exit taxation. Learn more about Erik Sansen: * Visit the Home page on Sansen International Tax Lawyers’ website: https://sanseninternational.tax/nl * View Erik Sansen’s profile on Sansen International Tax Lawyers’ website: https://sanseninternational.tax/en/over-ons * Connect with Erik on LinkedIn: https://www.linkedin.com/in/sanseninternationaltaxlawyers/ * Follow Sansen International Tax Lawyers on LinkedIn: https://www.linkedin.com/company/sansen-international-tax/posts/ * Email Erik directly: erik@sanseninternational.tax Further Resources:Sansen International Tax Lawyers - Digital Brochure [https://thewolfgroup.com/wp-content/uploads/2026/06/Sansen-International-Tax-Lawyers-Digital-Brochure.pdf]*********************************** About The Essential Tax Podcast: In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax—all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas. Watch or listen to more episodes of The Essential Tax Podcast: * YouTube: https://www.youtube.com/@TheWolfGroupPC * Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944 * Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf Connect and learn more from your host, Mishkin Santa: * Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta * Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc * Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

Unlocking Austrian Citizenship with Nadine Anderson

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 3 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Nadine Anderson, Associate, Wolf Theiss. Nadine is an immigration attorney that holds degrees in both business law and finance. She began her career focusing on tax law but quickly shifted to immigration as a primary focus. Wolf Theiss was founded in 1957, is the largest law firm in Austria, and one of the leading law firms in Central, Eastern and South-Eastern Europe. Tune in for these key takeaways: * An update on the current status of global mobility trends Austria in 2026 and the recent influx of inbound taxpayers coming to Austria from the US. * Elaboration regarding Section 10(6) of the Austrian Citizenship Act, which contains a citizenship by merit provision. * Discussion of the provisions of the Austrian Citizenship Act, Section 58(C), which provides restitution to victims of Nazi victims and their descendants. * Dialogue surrounding Austria’s current prohibitions of dual citizenship. * A discussion of the income and transfer tax implications of obtaining Austrian Citizenship, from a tax perspective. * Conversation on generally recommended pre-immigration tax planning strategies for individuals moving inbound into Austria. Learn more about Nadine Anderson: * Visit the Insights page on Wolf Theiss’s website: https://www.wolftheiss.com/insights/ * View Nadine’s profile on Wolf Theiss’s website: https://www.wolftheiss.com/lawyer/nadine-anderson/ * Connect with Nadine on LinkedIn: https://www.linkedin.com/in/nadine-anderson-b19706159/ * Follow Wolf Theiss on LinkedIn: https://www.linkedin.com/company/wolf-theiss/ * Visit Wolf Theiss’s YouTube Channel: https://www.youtube.com/@wolftheissrechtsanwalte * Follow Wolf Theiss on Facebook: https://www.facebook.com/WOLFTHEISS *********************************** About The Essential Tax Podcast: In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas. Watch or listen to more episodes of The Essential Tax Podcast: * YouTube: https://www.youtube.com/@TheWolfGroupPC * Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944 * Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf Connect and learn more from your host, Mishkin Santa: * Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta * Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc * Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

Tax Kryptonite: Surviving PFICs with Mary Beth Lougen

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 2 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Mary Beth Lougen, EA, USTCP. Mary Beth is the President and Founder of American Expat Tax Services, which is an international tax preparation firm that assists Americans living abroad. She is also the COO of Expat Tax Tools, an international tax software company. She has over 35 years’ experience in the International Tax Industry. Tune in for these key takeaways: * A brief history of the PFIC (Passive Foreign Investment Company), including information about what a PFIC is, how the US tax system handles it, and how the laws surrounding them have evolved over time as the international world has become more interconnected. * How and when a REIT (Real Estate Investment Trust) would be considered a PFIC under the Internal Revenue Code. * Why US PFIC rules exist and how best to navigate them and stay in compliance if you find yourself owning a PFIC. * A discussion of what to do if you find yourself out of compliance with PFIC rules, what the IRS penalties are for noncompliance, and how best to minimize these types of penalties over time. * An outline of different types of elections, purge scenarios, and IRS Private Letter Rulings that can be used to minimize PFIC tax burden, and when they might be applicable. * When a Check-the-Box Election might apply to a PFIC and how it affects all shareholders in a CFC (controlled foreign corporation). Learn more about Mary Beth Lougen: * Explore the Form 8621 Calculator on Expat Tax Tools’ website: https://form8621.com/ * View Mary Beth’s profile on Expat Tax Tools’ website: https://expattaxtools.com/our-team/#to-beth-intro * Connect with Mary Beth on LinkedIn: https://www.linkedin.com/in/bethlougen/ * Follow Expat Tax Tools on LinkedIn: https://www.linkedin.com/company/expat-tax-tools/ * Visit Expat Tax Tools’ YouTube Channel: https://www.youtube.com/@expattaxtools9362 * Follow Expat Tax Tools on Facebook: https://www.facebook.com/TaxTools * Email or Call Mary Beth directly: 6136918621, ext. 1 Further Resources: * Mary Beth’s Article in CPA Practice Advisor - “Form 8621 Non-Filing Risk: Why PFIC Compliance Deserves More Attention”: https://www.cpapracticeadvisor.com/2026/05/19/form-8621-non-filing-risk-why-pfic-compliance-deserves-more-attention/183576/ *********************************** About The Essential Tax Podcast: In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas. Watch or listen to more episodes of The Essential Tax Podcast: * YouTube: https://www.youtube.com/@TheWolfGroupPC * Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944 * Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf Connect and learn more from your host, Mishkin Santa: * Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta * Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc * Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

The 2026 Estate Plan Playbook with John Dedon

The Essential Tax Podcast with Mishkin Santa Season 3, Episode 1 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with John P. Dedon, Of Counsel, Cameron Ingersoll Roche PLLC. John is a tax lawyer with a talent for explaining the complexities of tax law in lay terms. He has focused his practice on estate planning, asset protection, Trusts, and other business areas for more than 35 years. Tune in for these key takeaways: • A brief history of estate tax in the United States and discussion of the current state of affairs, both federally and in the few individual states that impose estate tax on their citizens. • For spouses, the importance of claiming a Portability Exemption in estate planning. • An examination of the relationship between estate tax and net worth. • How to address issues of incapacity that may arise when preparing an estate plan, and critical documentation to include in your plan. • An outline of the requirements for an effective Trust, Living Will, Power of Attorney, and Advanced Medical Directive. • A discussion of the benefits of a Living Will and Revocable Living Trust, and how they work in tandem to provide asset protection and continuity of wealth upon death. • A discussion of the pitfalls of Transfer on Death and Beneficiary accounts, and how to ensure these assets are included in an all-encompassing estate plan. • A brief overview of how and with what level of scrutiny Public Charities and/or Private Foundations are currently taxed. Learn more about John P. Dedon: • Visit John’s Blog at: https://www.dedononestateplanning.com/ • View John’s profile on Cameron Ingersoll Roche PLLC’s website: https://cirlaw.com/attorney/john-p-dedon/ • Connect with John on LinkedIn: https://www.linkedin.com/in/john-dedon-a191a46/ • Follow Cameron Ingersoll Roche PLLC on LinkedIn: https://www.linkedin.com/company/cameron-ingersoll-roche-pllc/ • Follow Cameron Ingersoll Roche PLLC on Facebook: https://www.facebook.com/CameronMcEvoyPllc *********************************** About The Essential Tax Podcast: In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to help understand complex and unknown areas. Watch or listen to more episodes of The Essential Tax Podcast: • YouTube: https://www.youtube.com/@TheWolfGroupPC • Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944 • Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf Connect and learn more from your host, Mishkin Santa: • Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta • Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc • Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa