A foreign national engaged Emmet after moving to the United States to take an executive position. The client intended to stay in the U.S. for several years and then retire to a nontaxable jurisdiction. The client was entitled to a significant sum of money under a deferred compensation plan with a prior foreign employer, and […]

Emmet represented a dual national of the United States and a foreign country. The client’s father was a citizen of the same foreign country. When the father died, the client inherited accounts in the foreign country, but failed for several years to exert control over them. The client failed to report the accounts on Foreign […]