We live in a global society. Given the ease of communication, transportation, and travel, it is now not uncommon for people to live in multiple places during their lifetimes, including multiple countries. In fact, according to the 2010 census data, over 27% of California’s residents are foreign born. This gives rise to special considerations for estate and tax planning given that international clients are not provided the same types of benefits and exemptions as U.S. citizens. International clients must plan carefully to maximize the benefits and exemptions that are available under U.S. law. Here are some factors to keep in mind.