{"id":14834,"date":"2024-02-04T17:57:33","date_gmt":"2024-02-04T17:57:33","guid":{"rendered":"http:\/\/attorneywu.com\/chn\/?page_id=14834"},"modified":"2025-10-08T00:05:38","modified_gmt":"2025-10-08T00:05:38","slug":"zhenhuawu","status":"publish","type":"page","link":"http:\/\/attorneywu.com\/chn\/attorneys\/zhenhuawu\/","title":{"rendered":"\u5434\u632f\u534e\u5f8b\u5e08"},"content":{"rendered":"\t\t
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\u5434\u632f\u534e\u5f8b\u5e08, \u521b\u59cb\u4eba\u517c\u5f8b\u6240\u4e3b\u4efb<\/h2>\n\n

\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\u6d77\u5173\u5408\u89c4\u4e0e\u4e89\u8bae\uff08CBP\uff09\uff5c\u9057\u4ea7\u4e0e\u7a0e\u52a1\u89c4\u5212\uff5c\u8de8\u5883\u5408\u89c4\u4e0e\u5546\u4e8b<\/p>\n

\u4e00\u3001<\/strong>CBP<\/strong>\uff08\u7f8e\u56fd\u6d77\u5173\u4e0e\u8fb9\u5883\u4fdd\u62a4\u5c40\uff09\u4e1a\u52a1\u4eae\u70b9<\/strong><\/p>\n

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  • \u5904\u7f6e\u4e8b\u9879\uff1a\u6263\u7559<\/strong>\/<\/strong>\u67e5\u9a8c\uff08<\/strong>19 U.S.C. \u00a71499<\/strong>\uff09<\/strong>\u3001\u6263\u62bc\u4e0e\u6ca1\u6536\uff08<\/strong>\u00a71595a<\/strong>\uff09<\/strong>\u3001\u00a71592 <\/strong>\u6c11\u4e8b\u7f5a\u6b3e\uff08\u8fc7\u5931<\/strong>\/<\/strong>\u91cd\u5927\u8fc7\u5931<\/strong>\/<\/strong>\u6b3a\u8bc8\uff09<\/strong>\u3001UFLPA <\/strong>\u5f3a\u8feb\u52b3\u52a8\u6267\u6cd5<\/strong>\u3001\u539f\u4ea7\u5730\/\u6807\u8bc6\u3001\u4f30\u4ef7\u3001\u5f52\u7c7b\u3001\u77e5\u8bc6\u4ea7\u6743\u8fb9\u5883\u4fdd\u62a4\u3001\u8bb0\u5f55\u4fdd\u5b58\uff08Part 163\uff09\u3002<\/li>\n
  • \u89e3\u51b3\u5de5\u5177\uff1a\u590d\u8bae<\/strong>\/<\/strong>\u51cf\u514d\u8bf7\u613f\uff08<\/strong>Petition\/Supplemental Petition<\/strong>\uff09<\/strong>\u3001\u548c\u89e3\u6027\u59a5\u534f\uff08<\/strong>Offer in Compromise<\/strong>\uff0c<\/strong>19 U.S.C. \u00a71617<\/strong>\uff09<\/strong>\u3001\u5373\u671f\u51fa\u53e3<\/strong>\/<\/strong>\u8f6c\u8fd0\uff08<\/strong>IE\/T&E<\/strong>\uff09<\/strong>\u3001\u81ea\u9996\u62ab\u9732\uff08<\/strong>Prior Disclosure<\/strong>\uff09<\/strong>\u3001\u603b\u90e8\u88c1\u5b9a\/\u54a8\u8be2\uff08Regulations & Rulings\uff09\u3002<\/li>\n
  • \u6210\u7ee9<\/strong>\uff1a2025 <\/strong>\u5e74\u534f\u52a9\u5ba2\u6237\u5b9e\u73b0\u7ea6<\/strong> 500 <\/strong>\u4e07\u7f8e\u5143\u8d27\u503c\u7684\u653e\u884c\u3001\u8fd4\u8fd8\u6216\u7ecf<\/strong> CBP <\/strong>\u6279\u51c6\u7684\u518d\u51fa\u53e3<\/strong>\uff0c\u8986\u76d6\u591a\u4e2a\u53e3\u5cb8\u4e0e\u591a\u54c1\u7c7b\uff08\u7535\u5b50\u3001\u670d\u88c5\u914d\u9970\u3001\u5de5\u4e1a\u90e8\u4ef6\u7b49\uff09\u3002<\/li>\n
  • \u98ce\u683c<\/strong>\uff1a\u4e1a\u52a1\u5bfc\u5411 + \u7a0b\u5e8f\u5408\u89c4\u5e76\u91cd\uff0c\u5feb\u5ba1\u5feb\u529e<\/strong>\uff0c\u4ee5\u6700\u4f4e\u7efc\u5408\u6210\u672c\uff08\u65f6\u95f4\/\u8d39\u7528\/\u98ce\u9669\uff09\u8fbe\u6210\u653e\u884c\u3001\u518d\u51fa\u53e3\u6216\u51cf\u514d\u3002<\/li>\n<\/ul>\n

    \u4e8c\u3001\u9057\u4ea7\u4e0e\u7a0e\u52a1\u89c4\u5212\uff08<\/strong>Estate & Tax Planning<\/strong>\uff09<\/strong>
    \u9762\u5411\u521b\u4e1a\u8005\u3001\u5bb6\u65cf\u4f01\u4e1a\u4e3b\u3001\u8de8\u5883\u5bb6\u5ead\u4e0e\u65b0\u9510\u9ad8\u51c0\u503c\u5ba2\u6237\uff0c\u63d0\u4f9b\u4ece\u751f\u524d\u89c4\u5212<\/strong>\u5230\u9057\u5631<\/strong>\/<\/strong>\u4fe1\u6258\u6267\u884c<\/strong>\u4e0e\u7a0e\u8868\u7533\u62a5<\/strong>\u7684\u4e00\u7ad9\u5f0f\u65b9\u6848\u3002<\/p>\n

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    • \u57fa\u7840\u89c4\u5212<\/strong>\uff1a\n
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      • \u53ef\u64a4\u9500\u751f\u524d\u4fe1\u6258\uff08<\/strong>RLT<\/strong>\uff09<\/strong>\u3001\u503e\u6ce8\u9057\u5631\uff08Pour-Over Will\uff09\u3001\u6301\u4e45\u6388\u6743\u4e66\uff08<\/strong>DPOA<\/strong>\uff09<\/strong>\u3001\u533b\u7597\u6388\u6743<\/strong>\/<\/strong>\u751f\u524d\u9884\u5631\uff08<\/strong>AHCD<\/strong>\uff09<\/strong>\uff1b<\/li>\n
      • \u52a0\u5dde\u5a5a\u5185\u5171\u540c\u8d22\u4ea7<\/strong>\uff08Community Property<\/em>\uff09\u5236\u5ea6\u4e0e\u4ea7\u6743\u6574\u5408\u3001\u8d26\u6237\u4e0e\u4e0d\u52a8\u4ea7**\u8d44\u91d1\u5212\u5165\/\u8fc7\u6237\uff08funding\uff09**\u6e05\u5355\uff1b<\/li>\n
      • \u53d7\u76ca\u4eba\u6307\u5b9a\u3001\u6570\u5b57\u8d44\u4ea7\u4e0e\u76d1\u62a4\u5b89\u6392\u3002<\/li>\n<\/ul>\n<\/li>\n
      • \u9ad8\u9636\u5de5\u5177<\/strong>\uff1a\n
          \n
        • ILIT <\/strong>\u4eba\u5bff\u4fdd\u9669\u4fe1\u6258<\/strong>\uff08\u00a72042\/\u00a72035\uff1bCrummey \u6743\uff09\uff1b<\/li>\n
        • GRAT\/\u201c<\/strong>\u96f6\u5316<\/strong>\u201dGRAT<\/strong>\uff08\u00a72702\uff1bWalton<\/em> \u6848\uff09\uff1b<\/li>\n
        • IDGT <\/strong>\u6545\u610f\u7f3a\u9677\u6388\u6743\u4eba\u4fe1\u6258<\/strong>\uff08Rev. Rul. 85-13\uff1b\u51fa\u552e\u4fe1\u6258\uff09\uff1b<\/li>\n
        • QPRT <\/strong>\u81ea\u4f4f\u623f\u4fe1\u6258<\/strong>\u3001CLT\/CRT <\/strong>\u6148\u5584\u5bfc\u5411\u4fe1\u6258<\/strong>\uff08\u00a7664\uff1b\u00a7170\/\u00a72522\/\u00a72055\uff09\uff1b<\/li>\n
        • QDOT <\/strong>\u5408\u683c\u56fd\u5185\u4fe1\u6258<\/strong>\uff08\u975e\u516c\u6c11\u914d\u5076\uff0c\u00a72056(d)\uff09\u4e0e**\u4fbf\u643a\u989d Portability\uff08\u00a72010(c)\uff09**\u534f\u540c\uff1b<\/li>\n
        • \u8de8\u5883\u5bb6\u65cf<\/strong>\uff1a\u4e2d\u7f8e\u8d44\u4ea7\u67b6\u6784\u3001\u5916\u6c47\u5408\u89c4\u3001\u7a0e\u8868\u4e0e\u4fe1\u606f\u62ab\u9732\u8854\u63a5\u3001\u5bb6\u65cf\u6cbb\u7406\u3002<\/li>\n<\/ul>\n<\/li>\n
        • \u7a0e\u52a1\u7533\u62a5\u4e0e\u7a0b\u5e8f<\/strong>\uff1a
          Form 706\/709\/1041\/3520\/3520-A<\/strong>\uff0c\u5145\u5206\u62ab\u9732\u4e0e\u4f30\u503c\u6587\u4ef6\uff1b\u51c6\u786e\u6027\u7f5a\u91d1\u4e0e\u5408\u7406\u539f\u56e0<\/strong>\uff08\u00a76662\/\u00a76664\uff09\uff1b
          IRS\/\u5dde\u7a0e\u52a1\u7a3d\u6838\u3001\u4e0a\u8bc9\u3001\u5206\u671f\u4e0e\u56fd\u7a0e\u5c40<\/strong> OIC<\/strong>\uff08<\/strong>IRC \u00a77122<\/strong>\uff09<\/strong>\u3002<\/li>\n
        • \u4e0d\u52a8\u4ea7\u4e0e\u52a0\u5dde\u5730\u7a0e<\/strong>\uff1a
          Prop 19\/Prop 58\/Prop 193<\/strong> \u4e0b\u7684\u7ee7\u627f\u6216\u8d60\u4e0e\u5b89\u6392\u3001\u4e3b\u8981\u5c45\u6240\u4e0e\u51fa\u79df\u7269\u4e1a\u7b56\u7565\uff1b\u8de8\u5dde\/\u8de8\u4e3b\u4f53\uff08LLC\/LP\/\u4fe1\u6258\uff09\u4ea7\u6743\u7ed3\u6784\uff1b\u6362\u5c4b\/\u518d\u878d\u8d44\u4e0e\u4fe1\u6258\u914d\u5408\u3002<\/li>\n
        • \u9057\u5631\u68c0\u9a8c\u4e0e\u4fe1\u6258\u7ba1\u7406<\/strong>\uff1a
          \u52a0\u5dde\u9057\u5631\u8ba4\u8bc1\uff08Probate\uff09\u3001\u4fe1\u6258\u4f1a\u8ba1\u4e0e\u5206\u914d\u3001\u53d7\u6258\u4eba\u5c3d\u804c\u3001\u53d7\u76ca\u4eba\u534f\u8c03\u3001\u4e89\u8bae\u5316\u89e3\u4e0e\u8c03\u89e3\/\u8bc9\u8bbc\u652f\u6301\u3002<\/li>\n<\/ul>\n

          \u4e09\u3001\u7a0e\u52a1\u4e89\u8bae\u4e0e\u56fd\u9645\u5408\u89c4<\/strong><\/p>\n

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          • \u7a0e\u52a1\u4e89\u8bae<\/strong>\uff1a\u4e2a\u4eba\/\u4f01\u4e1a\/\u4fe1\u6258\u7684\u6240\u5f97\u7a0e\u3001\u8d60\u4e0e\u7a0e\u3001\u9057\u4ea7\u7a0e\u7a3d\u6838\u4e0e\u4e0a\u8bc9\uff0c\u7f5a\u91d1\u51cf\u514d\u4e0e\u5206\u671f\/OIC\u3002<\/li>\n
          • \u5bf9\u5916\u8d26\u6237\u4e0e\u8de8\u5883\u62ab\u9732<\/strong>\uff1aFBAR<\/strong>\uff08<\/strong>FinCEN 114<\/strong>\uff09<\/strong>\u3001FATCA<\/strong>\uff08<\/strong>Form 8938\/8966<\/strong>\uff09<\/strong>\u3001\u6d77\u5916\u4fe1\u6258\/\u53d7\u76ca\u4eba\u4e0e\u53d7\u63a7\u5916\u56fd\u516c\u53f8\uff08CFC\uff09\u62ab\u9732\u3002<\/li>\n
          • \u5546\u4e8b\u5408\u89c4<\/strong>\uff1a\u4f01\u4e1a\u8bbe\u7acb\u4e0e\u91cd\u7ec4\u3001\u80a1\u6743\u6fc0\u52b1\u3001\u5e76\u8d2d\u4e0e\u4f20\u627f\u3001\u5408\u540c\u5408\u89c4\u6761\u6b3e\uff08\u5236\u88c1\/\u51fa\u53e3\/\u6570\u636e\uff09\u5d4c\u5165\u3002<\/li>\n<\/ul>\n

            \u56db\u3001\u4ee3\u8868\u6027\u670d\u52a1\u573a\u666f<\/strong><\/p>\n

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            • \u7535\u5546\u8fdb\u53e3\u5546<\/strong>\uff1a\u8d27\u7269\u906d CBP \u6263\u7559\/\u6263\u62bc \u2192 10 \u65e5\u5185\u51fa\u5177\u8bc1\u636e\u4e0e\u8bf7\u613f\uff0c\u5fc5\u8981\u65f6\u5207\u6362 IE\/T&E<\/strong> \u518d\u51fa\u53e3\uff0c\u6210\u529f\u91ca\u653e\/\u518d\u51fa\u53e3\u5e76\u964d\u4f4e\u4fdd\u7ba1\u8d39\u4e0e\u7f5a\u91d1\u3002<\/li>\n
            • \u8de8\u5883\u5bb6\u5ead<\/strong>\uff1aRLT + QDOT<\/strong> + \u4fbf\u643a\u989d + \u6d77\u5916\u4fe1\u6258\u4fe1\u606f\u62ab\u9732\uff0c\u517c\u987e\u751f\u524d\u7a0e\u8d1f\u3001\u4e8c\u4ee3\u4f20\u627f\u4e0e\u5408\u89c4\u3002<\/li>\n
            • \u79d1\u521b\u521b\u59cb\u4eba<\/strong>\uff1a\u80a1\u6743\uff08ISO\/RSU\uff09\u4e0e QSBS<\/strong> \u7b56\u7565 + ILIT<\/strong> \u8986\u76d6\u6d41\u52a8\u6027\u98ce\u9669 + GRAT\/IDGT<\/strong> \u8def\u7ebf\u56fe\u3002<\/li>\n
            • \u5bb6\u65cf\u5730\u4ea7<\/strong>\uff1a\u5728 Prop 19<\/strong> \u89c4\u5219\u4e0b\u5b8c\u6210\u4ea7\u6743\u4e0e\u4e3b\u8981\u5c45\u6240\u89c4\u5212\uff0cLLC\/LP + <\/strong>\u4fe1\u6258<\/strong> \u5206\u5c42\uff0c\u4f18\u5316\u5730\u4ea7\u6536\u76ca\u4e0e\u9057\u4ea7\u7a0e\u3002<\/li>\n<\/ul>\n

              \u4e94\u3001\u6559\u80b2\u4e0e\u6267\u4e1a<\/strong><\/p>\n

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              • \u5b66\u5386\uff1a\u6cd5\u5b66\u535a\u58eb\uff08<\/strong>J.D.<\/strong>\uff09<\/strong>\uff1b\u4f5b\u7f57\u91cc\u8fbe\u5927\u5b66\u7a0e\u6cd5\u7855\u58eb\uff08<\/strong>LL.M. in Taxation<\/strong>\uff09<\/strong>\uff1b\u4e2d\u56fd\u6cd5\u7855\u58eb<\/strong><\/li>\n
              • \u6267\u4e1a\u4e0e\u8d44\u683c\uff1a\u52a0\u5dde\u3001\u5fb7\u5dde\u3001\u4f5b\u5dde\u3001\u54e5\u4f26\u6bd4\u4e9a\u7279\u533a\u3001\u7f8e\u56fd\u7a0e\u52a1\u6cd5\u9662<\/strong>\uff1b\u4e2d\u56fd\u56fd\u5bb6\u6cd5\u5f8b\u804c\u4e1a\u8d44\u683c\uff08<\/strong>2012<\/strong>\uff09<\/strong><\/li>\n
              • \u8bed\u8a00\uff1a\u4e2d\u6587\uff5cEnglish<\/li>\n<\/ul>\n

                \u516d\u3001\u670d\u52a1\u7406\u5ff5<\/strong><\/p>\n

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                • \u4ee5\u7ed3\u679c\u4e3a\u5bfc\u5411<\/strong>\uff1a\u6cd5\u5f8b\u5de5\u5177\u670d\u52a1\u4e8e\u4e1a\u52a1\u76ee\u6807\uff0c\u65b9\u6848\u53ef\u6267\u884c\u3001\u6210\u672c\u53ef\u63a7\u3002<\/li>\n
                • \u5148\u7a33\u540e\u4f18<\/strong>\uff1a\u5148\u5b9e\u73b0\u653e\u884c\/\u5408\u89c4\u4e0e\u98ce\u9669\u6b62\u635f\uff0c\u518d\u505a\u7ed3\u6784\u4f18\u5316\u4e0e\u8282\u7a0e\u5347\u7ea7\u3002<\/li>\n
                • \u900f\u660e\u6c9f\u901a<\/strong>\uff1a\u6e05\u6670\u91cc\u7a0b\u7891\u4e0e\u56fa\u5b9a\/\u5206\u6bb5\u8d39\u7528\uff0c\u8054\u52a8\u6d77\u5173\u3001\u7a0e\u52a1\u4e0e\u6cd5\u9662\u6d41\u7a0b\uff0c\u5c11\u8d70\u5f2f\u8def\u3001\u5feb\u8fbe\u7ed3\u679c<\/strong>\u3002<\/li>\n<\/ul>\n

                  \u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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                  \n\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

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