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International

Aug. 28, 2002

Foreigners May Owe Estate Tax On Some Employee Stock Options

Focus Column - By Edward D. Burmeister and Jennifer B. George - Strange as it may seem, a foreigner who is neither a U.S. citizen nor a resident, and who has never set foot in the United States, may be subject to U.S. estate tax on as little as $61,000 in stock option value that he or she received as an employee of a subsidiary of a U.S. multinational.

        Focus Column
        
        By Edward D. Burmeister and Jennifer B. George
        
        Strange as it may seem, a foreigner who is neither a U.S. citizen nor a resident, and who has never set foot in the United States, may be su...

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