Understanding the Gift Tax for Foreigners: Key Rules and Implications

When it comes to cross-border estate planning, one of the most misunderstood areas for foreigners is the U.S. gift tax. Many non-citizens assume they are exempt from U.S. transfer taxes entirely — or that only American citizens need to worry about filing a gift tax return. Unfortunately, that’s not the case.

The Internal Revenue Service (IRS) imposes a gift tax on the transfer of property from one person to another without receiving full value in return. This tax applies whether or not the giver (also known as the donor) intends to make a gift. While most U.S. persons are familiar with the annual gift tax exclusion and lifetime exemption, the rules are very different — and often much stricter — for nonresident non-citizens (NRNCs).

For example, if a nonresident foreign individual gives U.S. real property or tangible personal property located in the U.S. to a friend, child, or spouse, that transfer could be subject to U.S. gift tax, even if the donor has no other U.S. ties. And unlike estate tax, there is no unified gift tax exemption available to foreigners. In fact, lifetime gifts by NRNCs are generally taxable from the first dollar if they involve U.S.-situs assets.

Our estate planning attorneys explore the nuances of U.S. gift tax rules for foreigners, including what property is taxed, who must file, how to comply with IRS rules, and planning strategies to avoid unnecessary exposure. Whether you are a U.S. citizen with foreign family members, a global entrepreneur with U.S. holdings, or a non-U.S. person planning to transfer assets to American beneficiaries, understanding the gift tax is essential.

We’ll also explore how the estate tax interacts with lifetime gifts, when to file Form 709, and the limits of the unlimited marital deduction when gifting to a non-citizen spouse.

Let’s begin by understanding how the IRS determines whether a transfer is considered a gift — and why that classification matters so much for foreign individuals.

Gift Tax Purposes: How the IRS Classifies Gifts

Before diving into who is subject to gift tax and how much can be given tax-free, it’s important to understand what the IRS considers a “gift” in the first place. For gift tax purposes, the term has a specific meaning—and it’s not always intuitive.

What Is a Gift?

According to the IRS, a gift occurs when someone transfers property (or the right to use or benefit from property) to another person without receiving full consideration in return. That means if the value given is more than the value received, the excess is potentially a taxable gift.

Key elements include:

• Voluntariness: The donor must intend to make a gift.
• Detachment: The donor gives up legal title or control over the asset.
• No consideration: The recipient does not pay fair market value for the transfer.

Importantly, this definition applies to both tangible personal property (like jewelry, art, or furniture) and intangible property (such as stocks or partnership interests).

The Role of “Definite Present Intention”

For a transfer to count as a gift for gift tax purposes, the donor must have a definite present intention to give the asset away. In other words, the gift must be complete and irrevocable. A promise to give something in the future, or a conditional transfer, does not qualify until those conditions are satisfied.

This requirement is especially important in cross-border contexts, where cultural norms or legal structures may delay or complicate the moment when legal ownership actually shifts.

Not the Same as Income

One of the most common misconceptions is confusing gifts with income. While income is generally subject to income tax, gifts are not—to the person receiving them. In the U.S., the gift tax falls on the giver, not the recipient (unless the giver fails to pay, in which case the recipient may become liable).

However, gifts can still have income tax purposes in related contexts—for example, if gifted property generates income later. That income is taxable to the recipient from the date of the gift.

Gift Tax Rules for Foreigners

When it comes to gift tax rules, the most significant distinction is whether the donor is a U.S. person or a nonresident not a citizen (NRNC). For U.S. citizens and residents, the gift tax applies to worldwide assets. But for foreigners — especially those who do not live in the U.S. and are not U.S. citizens — the rules are much narrower, yet still consequential.

Who Is Considered a “Nonresident Not a Citizen”?

For gift tax purposes, a nonresident not a citizen is someone who:

• Is not a U.S. citizen, and
• Does not reside in the United States, based on facts and circumstances (not just visa status or number of days).

This classification is distinct from the residency rules used for income tax. In the gift and estate tax context, “residency” is based on domicile — the place where a person intends to remain permanently or indefinitely. Even a brief period of residence in the U.S. can trigger domicile, depending on your intent and facts.

If a person is deemed to have U.S. domicile, they may become subject to worldwide gift and estate taxation, like a U.S. citizen.

What Property Is Subject to Gift Tax?

Unlike U.S. persons, nonresidents not citizens are only subject to gift tax on certain types of U.S.-situs property. This includes:

✅ Subject to Gift Tax for Foreigners:

• Real property located in the United States
• Tangible personal property (e.g., artwork, jewelry, furniture) physically located in the U.S.

❌ Not Subject to Gift Tax:

• Intangible property such as:
  • U.S. stocks and bonds
  • Interests in U.S. LLCs or corporations
  • Bank accounts (in most cases)

This distinction is crucial: a nonresident can gift millions in U.S. stock without triggering gift tax, but a gift of U.S. real estate — even a small vacation home — is taxable.

🔍 Example: A French citizen gives his daughter a vacation home in Florida. Because the property is U.S.-situs real property, it is subject to gift tax — even though the donor is a foreign national who has never lived in the U.S.

Additional Examples

• Cash Held in a U.S. Bank:
  Generally not subject to gift tax if the cash is simply held in a U.S. bank account. However, transferring cash in person in the U.S. could potentially be treated differently.
• Gift of Jewelry Located in the U.S.:
  Subject to gift tax, because jewelry is tangible personal property physically located within the United States.
• Ownership Interests in a U.S. Corporation:
  Not subject to gift tax. Shares of U.S. corporations are considered intangible property, even if the company owns real estate.
• Gift of Artwork Stored in a U.S. Gallery:
  Subject to gift tax if the artwork remains physically located in the U.S. at the time of transfer.
• Wire Transfer from Foreign Bank to U.S. Family Member:
  Generally not subject to gift tax. The gift occurs offshore and involves intangible property (cash), assuming the transfer does not occur physically within the U.S.

Transfer of Legal Title Triggers Tax

The moment a foreign person transfers legal title to U.S.-situs tangible or real property, they may owe U.S. gift tax. Even if the recipient is also a non-U.S. person, the tax applies based on the nature and location of the transferred property — not the identity of the person receiving the gift.

Special Rules for Spouses: Unlimited Marital Deduction and Limitations

For many U.S. citizens, one of the most valuable tools in gift and estate planning is the unlimited marital deduction. This rule allows spouses to transfer unlimited amounts of property to one another during life or at death without triggering gift or estate tax — but only if the recipient spouse is a U.S. citizen.

For foreign spouses, the rules are more restrictive, and missteps here can lead to unexpected gift tax liability.

The Unlimited Marital Deduction: Who Qualifies?

The unlimited marital deduction is available only if the spouse receiving the gift is a U.S. citizen. This applies regardless of the citizenship or residency status of the donor.

For estate planning purposes, when transferring assets at death to a non-U.S. citizen spouse, the unlimited marital deduction is generally unavailable. However, a Qualified Domestic Trust (QDOT) may be used to defer U.S. estate tax on the transferred assets. Estate tax is then imposed only when distributions of principal are made from the QDOT, or upon the surviving spouse’s death. While QDOTs provide valuable flexibility, they do not apply to lifetime gifts — only to bequests at death.

✅ Example: A U.S. citizen gives $5 million to a U.S. citizen spouse — no gift tax applies, and no return is required.

❌ Example: A U.S. citizen gives $5 million to a non-U.S. citizen spouse — the unlimited marital deduction does not apply, and the amount is likely subject to gift tax beyond the annual exclusion limit.

What If the Spouse Is Not a U.S. Citizen?

When the recipient spouse is not a U.S. citizen, the law presumes a risk that the gifted property could be removed from the U.S. tax system. To address this, the IRS limits the amount that can be gifted tax-free using a special annual exclusion just for non-citizen spouses.​

For 2025, the annual exclusion amount for gifts to a non-citizen spouse is $190,000 (indexed annually for inflation). This is higher than the standard exclusion ($19,000 in 2025 for gifts to anyone else), but still far from unlimited.​

Anything above this amount is considered a taxable gift and requires the filing of Form 709.​

🔍 Example: A U.S. citizen gives $250,000 to their non-U.S. citizen spouse in 2025. Only $190,000 is excluded. The remaining $60,000 is a taxable gift and must be reported.​

Split Gifts Are Not Allowed

Another wrinkle in planning: spouses who file jointly and are both U.S. persons can elect to “split gifts”—allowing one spouse to be treated as if half the gift came from each. This can double the exclusion amount and defer taxes. However, this option is not available when the recipient is a nonresident alien spouse.​

So, if a U.S. person gives a gift to their non-U.S. citizen spouse, gift-splitting is off the table. Each gift must be evaluated individually.​

Filing a Gift Tax Return as a Foreigner

Many foreign individuals mistakenly believe that Form 709, the U.S. gift tax return, only applies to U.S. citizens or green card holders. In reality, if a nonresident not a citizen (NRNC) makes a gift of U.S.-situs property that is subject to gift tax, they may be legally required to file Form 709 with the Internal Revenue Service (IRS).

Failing to file—even out of ignorance—can lead to penalties, interest, and missed planning opportunities. Here’s what you need to know.

When Is Form 709 Required?

Form 709 is required when a donor:

• Makes a taxable gift exceeding the annual exclusion amount (currently $19,000 in 2025), or
• Makes a gift of U.S. real property or tangible personal property located in the U.S. (in the case of NRNCs),
• Or exceeds the special exclusion ($190,000 in 2025) for gifts to a non-citizen spouse.

Even if no tax is due because of available exclusions, Form 709 must still be filed if the gift exceeds the annual threshold or if a gift is made to a non-citizen spouse.

🔍 Example: A foreign donor gives $500,000 worth of U.S. art (located in New York) to a friend. This is a taxable gift under U.S. gift tax rules, and Form 709 must be filed—even if the donor lives abroad and has never filed a U.S. return before.

What Gifts Are Reported?

You must report gifts that are:

• Of U.S.-situs property (if donor is a foreign person)
• Over the annual exclusion
• To a non-citizen spouse in excess of $190,000
• Made directly or indirectly, including through nominees, trusts, or legal entities

Note: Gifts of intangible property, such as stock in U.S. corporations, generally do not need to be reported by a foreign donor—since these are not subject to gift tax.

Filing Deadlines

• Form 709 is due April 15 of the year following the calendar year in which the gift was made.
• Extensions may be filed using Form 4868 if you also need more time to file a U.S. income tax return. However, most foreign individuals who don’t have other U.S. filing obligations must still ensure timely filing of Form 709 if required.

What If You Miss the Deadline?

If Form 709 is not filed on time, the IRS can impose:

• Late filing penalties
• Interest on unpaid gift tax
• Loss of statute of limitations protection—meaning the IRS can audit the gift indefinitely

However, if you had reasonable cause for failing to file, you may be able to avoid penalties by attaching an explanatory statement.

🛑 Tip: Even if no tax is owed, filing Form 709 starts the three-year statute of limitations, which helps protect against future IRS audits or disputes.

Estate and Gift Tax Planning for Foreign Clients

When advising foreign clients with U.S. ties, it’s essential to consider how gift tax and estate tax work together. While these are technically separate systems, they are deeply interconnected — and strategic lifetime gifts can play a crucial role in reducing U.S. estate tax exposure.

No Unified Credit for Foreigners

Unlike U.S. citizens and residents, nonresident non-citizens (NRNCs) do not receive the full applicable exclusion amount ($13.61 million in 2025) for estate and gift taxes. Instead, they are allowed a much smaller exemption — currently only $60,000 — for purposes of the federal estate tax.

And critically: this $60,000 exemption applies only to estate tax, not gift tax.

This means that foreign individuals generally have no lifetime gift tax exemption. Gifts of U.S. real estate or tangible property are taxable from the first dollar, unless they fall under the annual exclusion or the non-citizen spouse limit.

Situs Rules Apply to Both Gift and Estate Tax

The situs rules — which determine whether property is located in the U.S. for tax purposes — are central to both the gift tax and estate tax regimes:

Property Type	Gift Tax for NRNC	Estate Tax for NRNC
U.S. real property	✅ Taxable	✅ Taxable
U.S.-located tangible assets	✅ Taxable	✅ Taxable
U.S. bank deposits	❌ Not taxable	❌ Not taxable
U.S. corporate stock	❌ Not taxable	✅ Taxable
Foreign assets	❌ Not taxable	❌ Not taxable

This overlap means planning must account for both transfer taxes together. For example, a nonresident who owns U.S. real estate should consider gifting it during life, to remove it from their U.S. estate — but that gift may still be taxable on its own unless structured carefully.

Using Lifetime Gifts to Reduce U.S. Estate Exposure

Gifting U.S. assets during life — especially when values are lower — can reduce the U.S. estate tax at death. But because of the lack of a unified exemption for foreign donors, these gifts must be planned to:

• Stay under the annual exclusion when possible
• Utilize the non-citizen spouse exclusion if applicable
• Explore alternative ownership structures (e.g., foreign corporations, trusts)
• Time transfers to take advantage of valuation discounts or tax treaty protections

🔍 Example: A Spanish national owns U.S. real estate worth $2 million. If he dies holding the property, it may be subject to estate tax with only a $60,000 exemption. But if he gifts the property today, he may trigger gift tax now, but remove the asset from his taxable estate later — possibly saving hundreds of thousands in estate tax.

Don’t Forget Treaty Opportunities

Some countries have estate and gift tax treaties with the U.S. These treaties can:

• Expand the estate tax exemption above $60,000
• Provide rules to determine domicile
• Eliminate double taxation
• Create favorable sourcing rules for gifts and inheritances

Countries with treaties include: France, Germany, the U.K., Japan, and others. If a client resides in or is a national of a treaty country, the treaty should be carefully reviewed before structuring gifts or planning asset transfers.

Differences Between U.S. Gift Tax and Foreign Gift Reporting Rules

One of the most common areas of confusion for international clients is the difference between the U.S. gift tax system (which affects givers) and the foreign gift reporting requirements (which affect recipients). These are separate regimes, governed by different rules, forms, and thresholds — but they often get mixed up.

Here’s how to keep them straight.

Gift Tax (Form 709) – Focuses on the Giver

As discussed earlier, the U.S. gift tax applies to the person giving the gift, particularly if they are:

• A U.S. citizen or resident giving gifts of worldwide assets, or
• A nonresident not a citizen (NRNC) giving U.S.-situs property such as real estate or tangible personal property in the U.S.

In these cases, the donor (giver) must file Form 709 and may owe tax if the gift exceeds applicable exclusions.

🎯 Key point: Form 709 is all about who gives the gift — and whether that transfer is subject to gift tax based on citizenship, domicile, and the location/type of property.

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Foreign Gift Reporting (Form 3520) – Focuses on the Recipient

In contrast, Form 3520 is used by U.S. persons who receive large gifts or bequests from:

• Foreign individuals
• Foreign corporations
• Foreign partnerships
• Foreign trusts or estates

There is no tax due on the receipt of these gifts — but the reporting obligation is mandatory if the value exceeds certain thresholds:

• Gifts from foreign individuals or estates: Over $100,000 in aggregate during a calendar year
• Gifts from foreign corporations or partnerships: Over $18,567 (2024 threshold; indexed for inflation)

🔍 Example: A U.S. resident receives $300,000 from her father in Germany. The daughter must file Form 3520, even though no tax is due. The father, as a nonresident foreign donor of intangible foreign assets, does not file Form 709.

Failure to file Form 3520 can result in steep penalties — typically 5% of the amount received per month, up to a maximum of 25%.

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Common Traps to Avoid

• Thinking that a gift received from a foreign person is taxable to the recipient (it’s not, but reporting is mandatory!)
• Failing to report Form 3520 because “there was no income”
• Filing Form 709 instead of 3520 — or vice versa
• Assuming that wiring money from abroad is exempt from reporting

💡 Tip: When in doubt, remember:

• Form 709 = Filing by the giver of a U.S.-taxable gift
• Form 3520 = Filing by the recipient of a large foreign gift

Common Planning Mistakes and How to Avoid Them

Navigating U.S. gift tax and estate tax rules is complicated enough for citizens — but for foreigners, the risk of costly mistakes is even greater. Whether due to misunderstanding situs rules, missing filing obligations, or relying on assumptions that don’t apply to non-citizens, these missteps can lead to substantial tax exposure or even IRS penalties.

Here are the most common errors we see — and how to avoid them.

❌ Mistake 1: Gifting U.S. Real Estate Without Planning for Gift Tax

Foreign individuals frequently gift U.S. real property (vacation homes, investment property, etc.) to children, siblings, or spouses without realizing that this type of property is subject to U.S. gift tax. And unlike U.S. citizens, NRNCs do not get a lifetime gift tax exemption.

✅ Solution: Before gifting U.S. real estate, consider whether the transfer will trigger immediate gift tax, whether it might be better structured through a foreign entity, or whether it makes more sense to wait and plan for an estate transfer instead.

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❌ Mistake 2: Assuming the Unlimited Marital Deduction Applies

Many U.S. citizens assume they can gift unlimited amounts to a foreign spouse tax-free. But if the recipient spouse is not a U.S. citizen, the unlimited marital deduction does not apply.

✅ Solution: Use the elevated $190,000 annual exclusion for gifts to non-citizen spouses (2025), and consider other wealth transfer strategies such as QDOTs, annual installment gifts, or the use of foreign trusts.

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❌ Mistake 3: Failing to File Form 709 When Required

Foreign individuals gifting U.S.-situs property (like real estate or tangible goods located in the U.S.) may believe they don’t have to file any forms — especially if no tax is ultimately due. But Form 709 is required to report the transfer and start the statute of limitations.

✅ Solution: Even if no tax is owed due to the annual exclusion or marital exemption, file Form 709 to avoid unlimited IRS look-back periods and potential penalties.

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❌ Mistake 4: Confusing Form 709 with Form 3520

We often see U.S. recipients file Form 709 when they should have filed Form 3520 — or worse, failing to file either. As noted in the prior section, Form 709 is for donors, while Form 3520 is for U.S. recipients of foreign gifts.

✅ Solution: Carefully assess the direction of the gift (foreign-to-U.S. or U.S.-to-foreign) and whether it’s the giver or receiver who has the filing obligation.

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❌ Mistake 5: Using a U.S. Trust or LLC Without Situs Planning

Some foreign donors attempt to gift interests in U.S. LLCs, partnerships, or trusts, not realizing that depending on how they’re structured, these may be treated as tangible property (and therefore subject to gift tax) — especially if they hold U.S. real estate.

✅ Solution: Get advice before structuring gifts through entities. Use foreign entities or blockers when appropriate to ensure the gift is treated as intangible property and not taxed.

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❌ Mistake 6: Not Considering Estate Tax Exposure When Gifting

Foreigners often focus on gift tax alone, overlooking the fact that U.S.-situs property held at death may trigger estate tax, with only a $60,000 exemption for NRNCs.

✅ Solution: Use lifetime gifting strategically to remove assets from the U.S. estate tax net, but only after confirming whether gift tax will apply. Evaluate treaty benefits, discounts, or alternative holding structures to reduce future exposure.

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❌ Mistake 7: Relying on Generic U.S. Advice

Many estate plans prepared by U.S.-based advisors don’t account for non-citizen or nonresident status. Treating a foreign national like a U.S. person for tax purposes can result in invalid strategies, ineligible elections, or unintended tax consequences.

✅ Solution: Work with legal and tax advisors who specialize in international estate and gift tax planning, and tailor each strategy to citizenship, residency, and treaty status.

Examples and Scenarios

Understanding U.S. gift tax rules for foreigners can feel abstract until you see how they apply in real-world situations. Below are several common examples that illustrate key principles covered so far — and highlight why careful planning is essential.

📌 Example 1: Gift of U.S. Real Estate by a Foreign National

Scenario:
A Canadian citizen (nonresident of the U.S.) owns a vacation condo in Florida worth $800,000. She decides to gift the condo to her adult son, who lives in Canada.

Analysis:

• Because the condo is real property located in the U.S., it is subject to U.S. gift tax.
• No lifetime exemption is available for NRNCs.
• The donor must file Form 709.
• Gift tax is due on the full value above the $18,000 annual exclusion (2025 amount for general gifts).

Result:
A large U.S. gift tax bill could arise unless planning steps (like using a foreign entity) had been taken earlier.

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📌 Example 2: Cash Gift from Foreign Parent to U.S. Child

Scenario:
A Spanish citizen wires $300,000 from his personal Spanish bank account directly to his daughter, a U.S. citizen living in New York.

Analysis:

• Cash held offshore is intangible property.
• Gift tax does not apply to the foreign donor.
• Form 709 is not required.
• However, the U.S. recipient (the daughter) must file Form 3520 because the foreign gift exceeds $100,000.

Result:
No tax owed, but Form 3520 must be filed timely to avoid harsh penalties.

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📌 Example 3: Gift of Stock in a Foreign Corporation

Scenario:
A German citizen gifts shares of a German corporation to his nephew, who is a U.S. green card holder.

Analysis:

• Shares in a foreign company are intangible property.
• Gift tax does not apply under U.S. law.
• No Form 709 filing required by the donor.
• Depending on the amount, the U.S. recipient might have Form 3520 reporting obligations if the transfer is treated as a gift from a foreign person.

Result:
No U.S. gift tax on the transfer itself, but reporting requirements may still arise for the recipient.

📌 Example 4: Gifts to a Non-U.S. Citizen Spouse

Scenario:
A U.S. citizen gives $250,000 cash to his spouse, a citizen of Mexico who holds no U.S. green card or citizenship.

Analysis:

• The unlimited marital deduction does not apply because the spouse is not a U.S. citizen.
• In 2025, only the first $190,000 is excluded under the non-citizen spouse exclusion.
• The remaining $60,000 is a taxable gift, requiring Form 709 filing.

Result:
Proper reporting is essential, and gift tax could be owed on the amount over the exclusion unless structured differently.

The outcome of each situation hinges on the type of property, the citizenship or residency of the parties involved, and the location of the assets. Seemingly simple transactions can have complex tax consequences without careful planning.

Ready to Discuss Your Cross-Border Gift Strategy?

The U.S. gift tax rules for foreigners are uniquely complex — and missteps can be costly. Whether you are planning a simple transfer of assets, structuring a large family gift, or managing cross-border estate plans, it’s critical to work with experienced advisors who understand both U.S. and international tax nuances.

Schedule a Consultation today to make sure your gift and estate planning strategies are fully optimized and compliant.

Frequently Asked Questions: Gift Tax for Foreigners

When does the U.S. gift tax apply to foreigners?

The U.S. gift tax applies to nonresident non-citizens (NRNCs) who gift U.S.-situs real property or tangible personal property located in the United States. Gifts of intangible property (like stock or foreign bank accounts) are generally not subject to U.S. gift tax for foreigners.

What is the annual exclusion amount for 2025, and does it apply to foreigners?

For 2025:

• The general annual exclusion is $19,000 per recipient.
• The special annual exclusion for gifts to a non-citizen spouse is $190,000.

Foreign donors making gifts of U.S.-situs property can use the $19,000 exclusion, but lifetime exemptions (like the $13.61 million U.S. unified credit) are not available to NRNCs.

What happens if a foreigner doesn’t file Form 709 when required?

Failure to file Form 709 can result in:

• Late filing penalties
• Interest on unpaid tax
• Loss of the statute of limitations protection — meaning the IRS can audit the gift indefinitely

If you had reasonable cause (such as misunderstanding a complex law), penalties might be waived, but you still must file as soon as possible.

What’s the difference between Form 709 and Form 3520?

• Form 709 is filed by the donor (giver) to report taxable gifts under U.S. gift tax rules.
• Form 3520 is filed by the recipient (U.S. person) to report receiving large gifts or bequests from foreign persons or foreign estates.

They apply to very different situations but are often confused.

Can foreign spouses receive unlimited gifts from their U.S. spouse?

No. The unlimited marital deduction only applies if the receiving spouse is a U.S. citizen.
If the recipient is not a U.S. citizen, the donor can only use the special $190,000 annual exclusion for 2025. Anything above that amount is subject to gift tax.

Are gifts of money from foreign parents to U.S. children taxable?

Generally, no U.S. gift tax is due when a U.S. person receives a monetary gift from a foreign parent.
However, if the gift exceeds $100,000 in a calendar year, the U.S. recipient must file Form 3520 to report it — even though no tax is owed.

Can a nonresident use the lifetime gift tax exemption?

No. Nonresidents not citizens (NRNCs) do not have access to the U.S. lifetime gift tax exemption ($13.61 million for U.S. citizens and residents in 2025). Foreign donors must rely on the annual exclusion and careful planning instead.

Is there a way to avoid U.S. gift tax as a foreigner?

Possibly. Strategies may include:

• Gifting intangible property (e.g., foreign stock) instead of U.S. real estate or tangible property
• Structuring ownership through foreign entities
• Using annual exclusions and treaty planning
• Timing gifts carefully or utilizing qualified domestic trusts (QDOTs) for spouse-related transfers

However, improper structuring can cause bigger problems. Professional planning is highly recommended.