Stephanie Hathaway
Partner
National Tax — International Estate, Gift & Trust
CPA

Biography

Stephanie is a leader in the firm’s International Tax and Wealth Services Practices. Her experience includes over 19 years in public accounting and 10 years in business management and administration. Stephanie works closely with international legal and accounting professionals to coordinate cross-border planning and compliance for individuals, trusts, estates, and closely held businesses.

In addition, she has presented on many international topics for Moss Adams professionals and outside organizations, including the Certified General Accountants of British Columbia, the Society of Trust and Estate Practitioners, the Council for International Tax Education, the Canadian Consulate in Seattle, the Doing Business in the USA Seminar Group, the Montana Society of CPAs, the Santa Rosa CPA Discussion Group, and the American Society of Women Accountants.

In 2000 Stephanie received the Moss Adams Technical Excellence Award in Taxation for consulting and analysis regarding the expatriation provisions of Section 877A of the Internal Revenue Code and for preparing Private Letter Ruling requests under Section 877A for individuals giving up US citizenship or US long-term permanent resident status.

Her tax knowledge and experience include:

  • International tax planning, including consulting on inbound and outbound transactions of US and foreign individuals, trusts, estates, and business entities
  • International estate and income tax coordination and planning for high net worth individuals
  • Tax planning for individuals with respect to US expatriation and cessation of US residency
  • Multistate tax planning and compliance for individuals, corporations, LLCs, and partnerships
  • Income tax planning and compliance for US and foreign trusts and estates
  • US disclosure requirements related to foreign assets, including IRS Offshore Voluntary Disclosure programs, filing options, and related reporting and tax issues
  • Income, gift, and estate tax planning and compliance for US persons holding non-US assets
  • Planning for ownership or use of US assets by non-US persons
  • US estate tax reporting for foreign estates with US situs assets

Selected Publications

Selected Speaking Engagements

  • Tax Residency Change Years and Estate Asset Situs Under §2104(b)
    Society of Trust and Estate Practitioners - Seattle Chapter (April 2013)
  • Overview of International Tax Topics
    Santa Rosa CPA Discussion Group (February 2013)
  • Planning for Investment in US Real Estate
    Investing and Doing Business in the USA Seminar, Certified General Accountants of British Columbia (December 2012)
  • Estate Planning: The 2012 Window of Opportunity
    CFO Roundtable, Bellingham Golf & Country Club (November 2012)
  • Cross-Border Estate Tax Issues in Light of Recent U.S. Law Changes
    Society of Trust and Estate Practitioners – Vancouver (June 2011)
  • US/Canada/UK Cross-Border Estate and Family Business Planning (panelist)
    Society of Trust and Estate Practitioners, 4th Pacific Rim Conference (May 2011)

Professional Affiliations

  • Member, Society of Trust and Estate Practitioners, Seattle Chapter
  • Member, Washington Society of Certified Public Accountants
  • Member, Personal Financial Planning Section, American Institute of Certified Public Accountants
  • Nominating Committee Chair, past President and Vice President, Northwest Washington Estate Planning Council

Education

  • BA, managerial studies and psychology, Rice University
  • MPAcc, University of Washington
  • MS, taxation, Golden Gate University