The handout for my presentation tomorrow at the Glendale, CA Estate Planning Council. The topic is tax planning for multinational families. This typically means the parents are living outside the United States and have some wealth. Children are living in the United States (maybe they came here to go to school and never returned, etc.). How do you handle gifts from parents to children? Purchases of real estate? This is a short presentation. I do a full day on this topic for the California Society of Certified Public Accountants.