This article revisits the reporting requirements
for an FBAR and highlights FBAR reporting requirements that differ from those of Form 8938.
FOREIGN INCOME & TAXPAYERS
December 2016 - The Tax Adviser
ESTATES, TRUSTS & GIFTS
Understanding Qualified Domestic Trusts and Portability
This article discuses how transfer-tax rules for noncitizen spouses differ from the transfer-tax rules that apply to spouses who are U.S. citizens or residents.