Richardson Kish - The S. 877A Exit Tax - April 15, 2015 ...

Richardson Kish Submissions to the Senate Finance Committee - April 15, 20157 Related Submissions

(1) “Richardson Kish - Main Citizenship Taxation April 15 2015 International Tax”

(2) “Richardson Kish - Video Testimonials of Americans Abroad – April 15,2015 - International Tax”

(3) “Richardson Kish - Comments of Americans Abroad on Citizenship Taxation - April 15, 2015 - International

Tax”

(4) “Richardson Kish - The S. 877A Exit Tax - April 15, 2015 - International Tax”

(5) “Richardson Kish - Revenue Raising Measures - April 15, 2015 - International Tax”

(6) Richardson Kish - Mutual Fund Comparison: Canada vs. United States - April 15, 2015 - International Tax

(7) Richardson Kish 2014 - Complaint to United Nations Re: United States Citizenship Taxation - InternationalTax

This is submission (4) - "The S. 877A Exit Tax"

John Richardson - Toronto, Canada

Stephen Kish - Toronto, Canada

[email protected]

Richardson Kish - The S. 877A Exit Tax - April 15, 2015 – International Tax

There are many countries, including Canada that have a “Departure Tax”.

The Canadian “Departure Tax” is triggered by an actual change in residence from Canada.i.e. on moving from Canada. As a result, the Canadian Departure Tax applies to the increasein value of assets during the time that the taxpayer lived in Canada. The Canadian “DepartureTax” does NOT apply to the increase in value of assets AFTER a person has ceased to residein Canada.

The U.S. S. 877A “Tax responsibilities on expatriation” rules are triggered by a“relinquishment of United States citizenship”. They are NOT (except in the case of GreenCard Holders) triggered by ceasing to reside in the United States. Virtually all people whorelinquish U.S. citizenship do so when they are no longer living in the United States. Thereare three reasons for this:

1. The requirements to “relinquish U.S. citizenship” are found in S. 349(a) of theImmigration and Nationality Act. Renunciation is the most common form of“relinquishment”. A renunciation takes place outside the United States;

2. From a practical point of view, people must have another citizenship if they renounceU.S. citizenship. (Few people are prepared to become “Stateless”.)

3. The combined effect of (1) and (2) above is that most people who renounce U.S.citizenship live outside the United States and have assets outside the United States.

The U.S. S. 877A “Exit Tax” rules apply to all of the assets owned by an individual when herelinquishes U.S. citizenship.

Therefore, the U.S. S. 877A “Exit Tax” rules operate to impose taxes on assets that are both:

– Located outside the United States;– In most cases on assets acquired after the person has moved from the United States;– On the increase in value of assets AFTER a person has moved from the United States.

To put it simply, the primary effect of the U.S. S. 877A Exit Tax rules is to “confiscate” assetsthat are located outside the United States and that were accumulated after the person left theUnited States.

This is in sharp contrast to Canada's “Departure Tax” which applies only to assets owned by aperson while he was resident of Canada.

To put it simply:

The U.S. S. 877A “Exit Tax” operates MOST punitively on the assets of Americans abroad andprimarily to the increase in value of the assets after the person has ceased to reside in theUnited States. This is demonstrated in the following scenarios.

Please note that the actual tax returns are included at the bottom of this submission.

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In order to see the graphic and brutal confiscatory effects of the U.S. Exit Tax in action weasked a licensed U.S. CPA who specializes in International Tax to consider the followingscenario:

Relinquishment date: A person who renounced U.S. citizenship on November 1,2014.

Profile: He was a “middle class” person who was completely tax compliant in hiscountry of residence. He was a saver and investor. He had worked hard for thismoney.

The CPA was asked to calculate the Exit Tax based on the following scenario. Notethat the persons assets do exceed the $2,000,000 dollar U.S. threshold. Notice alsothat this example is representative of a “middle class” person.

Financial Facts – All amounts were in Canadian dollars.

- pension income from Canadian sources of $50,000

– principal residence bought in 1985 for $100,000 with a fair market value onNovember 1, 2014 of $1,200,000. The CPA calculated the taxes under theassumption that the relinquisher WOULD be entitled to the $250,000 capital gainsdeduction that would normally be available under S. 121 of the Internal RevenueCode. It is NOT clear that he would be entitled to this deduction under the S. 877Arules. Note that if the S. 121 deduction does NOT apply the taxes owing will besignificantly higher.

– pension from the University of Toronto with a present value of $900,000

– RRSP with a value of $500,000

– 500 shares of Telus common shares with a deemed sale on November 1, 2014and a cost basis of half that. In other words the shares doubled.

Note that this person clearly exceeds the $2,000,000 U.S. threshold and is therefore subject tothe Exit Tax. The CPA graciously calculated the amounts to go on the Form 8854 and calculatedthe Exit Tax.

We further asked him to run different scenarios based on whether the relinquisher had a apension from a U.S. University (Eligible pension) and whether the person had the pension fromthe University of Toronto (ineligible pension). Hang on to your seats. You will be shocked at theresult. Absolutely shocked.

In each case the CPA provided a completed 1040 and Form 8854.

The Results – How the Exit Tax is likely to affect Americans abroad – Five scenarios

Scenario 1: Person born in the U.S. without Canadian citizenship

Final U.S. Tax Return: Total U.S tax owing: $363,954 USD

Scenario 2: Person born in the U.S. as a dual Canada U.S. citizen or born in Canada to aU.S. citizen parent (making the person a dual citizen from birth).

Final U.S. Tax Return: Total U.S. tax owing: $0 USD

Scenario 3: Person born in the U.S. as a dual Canada U.S. citizen or born in Canada to aU.S. citizen parent (making the person a dual citizen from birth). But, rather than livingin Canada when he relinquished he was living in the U.K. (meaning he was NOT living inthe country of dual citizenship from birth)

Final U.S. Tax Return: Total U.S. tax owing: $363.954 USD

Scenario 4: Same as either Scenario 1 or Scenario 3 with only one difference – thepension instead of being from the University of Toronto (ineligible) was from theUniversity of California (eligible).

Final U.S. Tax Return: Total U.S. tax owing: $69,926 USD

Scenario 5: I then asked the same CPA to run a final tax return for a VERY WEALTHY U.S.citizen who relinquishes U.S. citizenship prior to the age of 18 1/2.

I changed the facts to reflect the fact that this individual does NOT have the benefits of a lifetimeof hard work and savings. When the “Exit Tax” was enacted Senator Kennedy claimed that the“Exit Tax” was really a “billionaires amendment“.

Therefore, I thought it would be appropriate to postulate a situation of a billionaire and see whatkind of “Exit Tax” he would be subjected to.

I hypothesized the following facts about this young man:

Net worth of one billion dollars. The one billion dollars is composed of the following:

– Real Estate owned around the world – 250 million USD

– Expensive cars and yachts equipped with champaign (I don’t even know how to spell it) – 250million USD

– Controlled foreign corporation (probably triggering an additional reporting requirement)politicians – (lots of Subpart F income and undeclared cash – – 250 million USD

– Family trust of which he is the beneficiary – 250 million USD

This person is the opposite of the “hard working”, “tax compliant”, “saver and investor” describedabove.

Total 1 billion dollars of assets

Let’s assume that he achieved five years of U.S. tax compliance prior to June 2014.

Final U.S. Tax Return: Total U.S tax owing: $0

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Do you think this is punitive? It’s WORSE than you think

The university professor, who has lived most of his life in Canada, with the Canadian Universitypension, and all of his assets in Canada is required to pay $363,954 U.S. dollars as an Exit Tax.

Professional advisers need to consider MORE than the amount of the tax payable. They needto consider:

Where does the money come from to pay the Exit Tax?

If you look at his/her composition of assets, you will see that he has no cash. Since this is a taxthat is payable on a “pretend realization” and not an “actual realization”, there is no cash to paythe tax. Where does the money come from to pay the tax?

Possibility 1 – Sell Assets

Pension – No access to this pool of capital

Telus Shares – Not worth enough to generate the required cash. But, in addition the sale ofthe Telus shares WILL generate a significant capital gains tax in Canada.

RRSP – If he “collapses” all or part of his RRSP, it will be taxed as ordinary income in Canada.

House – If he sells the house, the sale will NOT be taxable in Canada.

The cash can be generated ONLY by selling his/her house.

Possibility 2 – Borrow the $363,954 USD (approx $455,000 Cdn based on an 80 cent dollar)

In other words:

In order to “relinquish U.S. citizenship”, this life long Canadian resident, who was NOT luckyenough to be born as a Canadian citizen must choose between:

– selling his home at a time when he’s trying to retire; or

– borrowing $455,000 CDN at a time when he’s trying to retire.

Final thoughts …

We hear people talking about the U.S. “Exit Tax”. We are convinced that they don’t understandthe complexity, the incredible unfairness or the punitive application.

Assuming that the U.S. has “Exit Taxes” at all, do you believe a person with this financial assetprofile, should pay such different amounts of tax based on questions like:

Were you born both a U.S. citizen and a dual citizen?

If you were born a dual citizen, should the tax payable depend on whether you are living in thecountry of second citizenship?

Should the fact that the University of Toronto pension is in Canada instead of from the Universityof California in the United States mean that the pension should “in effect be confiscated”?

What about the young man renouncing prior to the age of 18 1/2? He was after all a billionaire.Yet he escapes the “Billionaire’s Amendment”.

Conclusion …

There are many laws that are unfair and punitive. Some are “known” to be unfair and punitive”.Some exist as unfair and punitive laws, that simply lie in wait, to “snare the unsuspecting”. Wehave never seen an article or post about the “Exit Tax” that demonstrates the profound injusticein its application to Americans abroad. I wonder, why not?

The S. 877A rules are complicated, convoluted and therefore difficult to understand. The bestway to hide “Evil” in the legislative process is to:

1. Enact legislation in very technical language that is difficult to understand; and then

2. Bury it in the Internal Revenue Code (which is almost impossible to understand).

Make no mistake about it. The Internal Revenue Code of the United States is a perfect placeto hide discriminatory and profoundly unjust legislative intention.

I wonder if this law would exist if it were described as follows:

Many “middle class” U.S. citizens abroad, who worked and saved a lifetime forretirement, by investing in retirement assets outside the United States, who thenrelinquish U.S. citizenship will have to pay the United States a tax based on:

1. The increase in the value of their principal residence located outside the UnitedStates which was purchased after they left the United States and;

2. The increase in value in other assets they have anywhere in the world includingoutside the United States;

3. A tax based on treating the present value of their pension earned outside the USand located outside the United States as ordinary income (resulting in the severeerosion of the pension)

4. A tax based on treating their RRSP located outside the United States as ordinaryincome.

The result could be the “effective confiscation” of between 15 and 50% of theirretirement assets LOCATED OUTSIDE THE UNITED STATES. Furthermore, the taxwill be based NOT on the actual realization of income, but based on a “pretendrealization” of income (meaning that there is no cash to pay the tax).

As the price of relinquishment, the person is now forced to either sell his house or togo deeply into debt.

That’s what the S. 877A rules REALLY MEAN in APPLICATION.

The S. 877A “Exit Tax” rules are, in themselves, an argument to repeal “citizenship taxation”.

If the United States is to retain an “Exit Tax” then, we respectfully submit that AT A MINIMUM:

– it must be triggered based on a CHANGE IN ACTUAL RESIDENCE and NOT on arelinquishment of U.S. citizenship

– it cannot apply to the assets accumulated by Americans abroad during their time livingoutside the United States

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CITIZEN 000-00-0000

KID UNDER 18 1/2 - LESS THAN 10 Y IN THE US

St. Kitts and Nevis BASSETERRE

1

1


01/01 01/01

FORMER

LIVES IN ST KITTS AND NEVIS

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FORMER CITIZEN C

BA REV 11/26/14 PR

Additional information from your 2014 Federal Tax Return

Schedule B: Interest and Dividend Income

Part III Fgn Accounts and Trusts Continuation Statement

Fgn Cd Fgn Country Name

SC St. Kitts and Nevis

BH Belize

PM Panama

CJ Cayman Islands

Total

FORMER CITIZEN 000-00-0000 1

><2 =T% '+*+$&&-*






















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KID UNDER 18 1/2 - SPENT LESS THAN 10 YEARS IN THE US

ST KITTS AND NEVIS

01/01/2014

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ST KITTS AND NEVIS

06/30/2013

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PERSONAL PROPERTY

FRIENDS AND POWER INC

FLORAL PARK ROAD, BELMOPAN, BELIZE

250,000,000 50,000,000 200,000,000

250,000,000 50,000,000 200,000,000

250,000,000

250,000,000 150,000,000 100,000,000

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Richardson Kish - The S. 877A Exit Tax - April 15, 2015 ...

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Transcript of Richardson Kish - The S. 877A Exit Tax - April 15, 2015 ...