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Author Archives: rkumar

Irrevocable Insurance Trusts

Many individuals are surprised to learn that the proceeds from a life insurance policy which they own will be included in their taxable estate for federal estate tax purposes regardless of who is named as beneficiary under the policy. If a surviving spouse is named as beneficiary of a policy, the estate will receive a […]

Liquor Licensing for Non-US Citizens

WHAT FOREIGN INVESTORS CONSIDERING U.S. PROPERTIES THAT MANUFACTURE, SELL OR DEAL WITH LIQUOR NEED TO KNOW ABOUT LIQUOR LICENSING FOR NON-US CITIZENS In August, for the first time ever, metro Phoenix was among the top 10 U.S. markets in terms of foreign investment in commercial-real-estate assets*. A liquor license can be essential to the success of […]