61st Annual Hawaii Tax Institute
China-U.S. Alliance Program

第61届夏威夷年度税务研讨会
中美联盟项目— sponsored by —Hawaii Tax Institute Foundation & Chaminade University of Honolulu— 赞助方 —
夏威夷税务研究基金会与檀香山夏明纳德大学
NOVEMBER 3 – 6, 2024

2024年11月3日—11月6日

Sheraton Waikiki Resort
2255 Kalakaua Avenue, Honolulu, Hawaii 96815
喜来登威基基度假村卡拉卡瓦大道2255号，檀香山，夏威夷 96815

WWW.HITAXINSTITUTE.ORG

第61届夏威夷年度税务研讨会
中美联盟项目
2024年11月3日—6日
61 ST ANNUAL HAWAII TAX INSTITUTECHINA-U.S. ALLIANCE PROGRAMNOVEMBER 3 – 6, 2024

WELCOMEThe Hawaii Tax Institute Foundation and Chaminade University of Honolulu warmly invite all professionals from
China interested in learning about how wealth transfer works in the United States and to participate in the China-U.S.
Alliance Program.
This year’s program will combine a far-reaching experience from its distinguished faculty with a positive and practical
approach to learning.
While the Institute is designed primarily to serve as a forum where tax and wealth transfer-oriented people may
freely exchange ideas on practical problems, professional status is not a prerequisite for registration. This program isdesigned for attorneys, accountants, financial planners, bank and trust administrators, insurance agents, non-profit
administrators, enrolled agents and others who would benefit from high quality continuing education and experience.
A high level of learning has been the hallmark of prior Institutes and we shall endeavor to again maintain this standard.
For program descriptions or more information, please visit our website at www.hitaxinstitute.org.

欢迎夏威夷税务研究基金会和檀香山夏明纳德大学诚挚邀请所有对美国财富传承如何运作感兴趣的中国
专业人士参加本中国—美国联盟项目。

今年的项目将基于优秀教职人员的丰富经验，以积极、务实的方式开展学习。
本研讨会旨在为税收和财富传承领域的人士提供一个就实务问题自由交流的平台，但报名本项目并不需要相应的专业身份。本项目适合律师、会计师、财务规划师、银行和信托管理人、保险代理人、非营利组织管理员、注册代理人及其他希望得到高质量继续教育的人士参与。高水平的学习一直是此前本研讨会的标志，我们将继续努力，保持这一标准。

如需了解项目详情或更多信息，请访问我们的网站：www.hitaxinstitute.org。

2

中美联盟项目顾问委员会

CHINA-U.S. ALLIANCE PROGRAM
A D V I S O RY C O M M I T T E E

劉梓媛，Holland & Knight律师事务所

任文霞，方达律师事务所

李朱迪，SingerLewak尤信砚，DSG Wealth & Trust Law律师事务所

Harumi Hata，Buchalter APC律师事务所

李郁菲，Nutter McClennen & Fish LLP

Alan Yoshitake，赛法思·肖律师事务所

滕云，贤云律师事务所

Kurt Kawafuchi，前夏威夷州税务局局长

朱志明，宏志律师事务所

徐立人，翰宇国际律师事务所

金怡，夏威夷银行万利，赛法思·肖律师事务所

玉橋準、アルマニーノ公認会計士事務所

王文莉，摩实会计师事务所蘭娜，Damon Key Leong Kupchak Hastert

Stacie Chau, Holland & Knight LLP

Jane Ren, Fangda Partners

Judy Chock, SingerLewak

Tony Yu, DSG Wealth & Trust Law

Harumi Hata, Buchalter APC

Yufei Li, Nutter McClennen & Fish LLP

Alan Yoshitake, Seyfarth Shaw LLP

Jackson Yun Teng, Shine Cloud & Partners

Kurt Kawafuchi, Former State Tax Director

Zhu Zhiming, Horizon Law OfficeJames L. Hsu, Squire Patton Boggs LLPYi Jin, Bank of Hawaii

Wan Li, Seyfarth Shaw LLP

Bernard K. Yip, First Hawaiian Bank

Wenli Wang, Moss Adams LLP

Na Lan, Damon Key Leong Kupchak Hastert卢凯谊，威尔明顿信托 | M&T銀行

Alvina H. Lo, Wilmington Trust | M&T Bank何康妮，第一夏威夷银行

Connie K. He, First Hawaiian Bank33

中国-美国联盟项目赞助 商

CHINA-U. S. ALLIANCE PROGRAMSPONSORSThe Supreme Court of Hawaii

44中美联盟项目联合赞助商

CHINA-U. S. ALLIANCE PROGRAM
CO-SPONSORS

夏威夷税务研究基金会和檀香山夏明纳德大学大学衷心感谢以下联合赞助商的支持：

Hawaii Tax Institute Foundation and Chaminade University of Honolulu
gratefully acknowledge the support of the following co-sponsors:
加利福尼亚律师协会国际法和移民分会

California Lawyers Association International Law and Immigration Section
加利福尼亚律师协会税务分会

California Lawyers Association Taxation Section
夏威夷遗产规划理事会

Hawaii Estate Planning Council
夏威夷州律师协会老年法分会

Hawaii State Bar Association Elder Law Section
夏威夷州律师协会国际法分会

Hawaii State Bar Association International Law Section
夏威夷州律师协会遗嘱和遗产规划分会

Hawaii State Bar Association Probate and Estate Planning Section
夏威夷州律师协会税务分会

Hawaii State Bar Association Tax Section
洛杉矶县律师协会商法分会

Los Angeles County Bar Association Business Law Section
美国华人律师协会

Chinese American Bar Association亚太会计师协会

Asian Pacific Certified Public Accountants Association

55

中美联盟项目 CHINA-U.S. ALLIANCE PROGRAM
周日，11月3日

SUNDAY, November 3
上午11:00 – 下午2:00

签到，夏威夷喜来登威基基酒店大堂

下午2:00 – 3:00

欢迎酒会，了解彼此：社交联谊和非正式介绍（总统套房2936室）

下午3:00 – 3:15

美国夏威夷税务研讨会（HTI）的欢迎致辞，介绍顾问委员会成员、HTI的愿景、继续教育课程、从美国视角开展的项目设计及HTI的交流平台

Early Registration in main foyer, Sheraton Waikiki
Welcome Reception, Getting to Know Each Other: Social Mixer and Informal Introductions(Presidential Suite Room 2936, Sheraton Waikiki)

Welcome from US HTI, Introduction to Advisory Board Members, Vision of HTI, CE Credits,
Design of Program Experience from US Perspective and interface with US HTI
下午3:15 – 3:30

介绍酒店设施、会议室、VIP贵宾套房、茶歇、早餐、午宴和晚间社交活动

下午3:30 – 5:15

对中美联盟项目、议题、高级官员、演讲者、赞助商、筹委会成员、注册成员和美国
HTI项目进行介绍，包括亮点及交叉项目，如有时间则进行正式介绍

Orientation to Hotel Facilities, Session Rooms, VIP Prestige Suite, Breaks, Breakfasts,
Luncheons, and Evening Social Events

Orientation to China-U.S. Alliance program, topics, high ranking officials, speakers, sponsors,planning committee members, registrant profile booklet and US HTI programs, highlights andcrossover programs, formal introductions, if time permits.
下午5:30 – 8:30

Mai Tai鸡尾酒晚间社交活动，夏威夷皇家酒店

Mai Tai Bar Kickoff Evening Social Event, Royal Hawaiian

周一，11月4日

MONDAY, November 4
上午7:00 – 8:00

欧陆式早餐，夏威夷喜来登威基基酒店

上午8:00 – 8:15

开幕式和欢迎辞（在夏威夷皇家酒店摄政厅进行现场直播

上午8:15 – 9:30

会程1：美国信托及遗产规划和税务申报基础

		
		

		

Continental Breakfast, Sheraton Waikiki

Opening Ceremony and Welcome (Livestream Regency Room, Royal Hawaiian)
Session 1: Fundamentals of U.S. Trusts and Estates Planning and Tax Reporting简介：本场将讨论为在美国拥有资产的中国公民开展生前和死后的财富转移所涉及的基本税收制度。

Description: This session will discuss the fundamentals of the wealth transfer tax system
during life and at death for Chinese Nationals with assets in the U.S.
演讲者：Speakers:
王文莉，注册会计师 Wenli Wang, CPA
胡鹏，律师 Eric Hu, Attorney
王佳华，律师 Jiahua Wang, Attorney6中美联盟项目 CHINA-U.S. ALLIANCE PROGRAM
上午9:30 – 9:45

问答环节

上午9:45 – 10:00

茶歇，夏威夷皇家酒店

上午10:00 – 11:15

会程2：跨境继承		Questions and Answers
Break, Royal Hawaiian

Session 2: Cross Border Inheritance简介：本场将讨论如何协助（1）美国居民处理在中国的财产继承和（2）中国居民完
成在美国的遗嘱认证程序。演讲者将比较遗嘱认证法院/公证处的作用，财产持有限制，不同的税务影响，以及外汇管制如何影响财富转移。最后，演讲者将为美国
居民在中国的财产和中国居民在美国的财产进行遗产规划提供建议，避免这些可预见的麻烦。

Description: This session will discuss how to assist (1) U.S. residents to go through theinheritances of assets located in China and (2) China residents to complete the probate
process in the U.S. The speakers will share the comparison of the role of probate court/
notary public offices, property holding restrictions, different tax implications, and how foreignexchange control can affect the transfer of wealth. At last, the speakers will give advice on
how to make estate planning for U.S. resident’s China assets and vice versa to avoid thesepredictable troubles.
		

上午11:15 – 11:30

演讲者：Speakers:
任文霞，律师 Jane Ren, Attorney
傅晶晶，律师 Jennifer Fu, Attorney问答环节
Questions and Answers

上午11:30 – 11:45

茶歇
Break

上午11:45 – 下午1:15

午宴 Luncheon
总统套房2936室 Presidential Suite Room 2936, Sheraton Waikiki

		
		
		

		

午宴议程1：让您的孩子进入顶尖预备学校和大学

Luncheon Session 1: Getting Your Children into Top Prep Schools and Colleges

简介：了解如何让孩子进入美国顶尖预备学校和大学。明白要从出生后尽早开始
规划，在生活的早期阶段制定好计划，能力须在特定年龄得到检验，技能培养作为
这个过程的一环也要到位。

Description: Learn about the business of getting children into top prep schools and colleges in
the U.S. Understand that the planning begins soon after birth and that a plan needs to be put
in place early in life, aptitude needs to be tested at certain ages, and skills training needs to be
implemented as part of this process.
演讲者：Speakers:
来自夏威夷普纳荷私立学校的代表

Representative from Punahou
Kitty Wu，创始人 Kitty Wu, Founder
Eddy Wu, 项目总监 Eddy Wu, Program Director

7中美联盟项目 CHINA-U.S. ALLIANCE PROGRAM
下午1:15 – 1:25

茶歇
Break

下午1:30 – 2:30

会程3：让我们谈谈死亡		简介：本场将教授专业人士如何与客户谈论死亡，尽管在亚洲文化下这个话题是禁忌。
讨论的话题包括：制定遗产计划的必要性和税务影响、与家人讨论死亡和遗产规划、如何减少死后诉争以及如何通过照管权/监护权/医疗护理指令等制度处理行为能力衰
退的问题。

		

		

下午2:30 – 2:35

Session 3: Let’s Talk About Death

Description: This program will teach professionals how to discuss death with their clients, although
this topic is considered taboo in Asian cultures. The program will cover topics such as the needto have estate plans in place and tax implications, discussions with family about death and estateplans, how to reduce post-death litigation, and how to handle declining capacity via conservatorships/guardianships/health care directives.
演讲者：Speakers:
劉梓媛，律师 Stacie Chau, Attorney尤信砚, 律师及注册会计师 Tony Yu, Attorney & CPA
万利，律师 Wan Li, Attorney

提交书面问题
Submission of Written Questions

下午2:35 – 3:20

介绍并与高级官员1对话
Introduction and Discussion with High Ranking Official 1

下午3:30 – 4:00

茶歇 – Aloha冰淇淋社交活动，夏威夷喜来登威基基酒店
Break – Aloha Ice cream Social, Sheraton Waikiki

下午4:15 – 5:15

小组讨论 – 故事交流
Group Discussion – Talk Story

下午5:30 – 7:30

HTI晚间社交活动，夏威夷皇家酒店椰子林
HTI Evening Social Event, Coconut Grove, Royal Hawaiian

结束后 – After Hours

总统套房2936室
Presidential Suite Room 2936, Sheraton Waikiki

周二，11月5日

TUESDAY, November 58中美联盟项目 CHINA-U.S. ALLIANCE PROGRAM
上午7:00 – 8:00

欧陆式早餐，夏威夷喜来登威基基酒店

上午8:00 – 9:15

会程4：家族办公室的运作机制		简介：本场将讨论什么是家族办公室，大家一般如何看待家族办公室，家族办公室
的主要功能为何，何时适合使用家族办公室，以及家族办公室的传承、使命和长远
目标。

		

		

		

上午9:15 – 9:30

Continental Breakfast, Sheraton Waikiki

Session 4: The Dynamics of a Family Office

Description: This session will discuss what is a family office, how a family office is viewed
generally and more specifically, key functions of a family office, when a family office isappropriate, and the legacy, mission, and long-term goals of a family office.
演讲者：Speakers:
唐元飞，律师 Ken Tang, Attorney卢凯谊, 首席财富策略师 Alvina Lo, Chief Wealth Strategist
Nelson Wang，总经理 Nelson Wang, Managing Director问答环节

Questions and Answers

上午9:30 – 9:45

茶歇，夏威夷皇家酒店

上午9:45 – 11:15

会程5：中攡公民家庭跨境财富转移规划		简介：本驏将讨论葯在美攡、中攡和世界其他地方拥有资閞的中攡公民家庭开展规划的精细与复杂，了解不同的规划策略及各葞司法管辖曒对财富转移的不同征税
政策。

		

		

上午11:15 – 11:30

Break, Royal Hawaiian

Session 5: Cross Border Wealth Transfer Planning for the Chinese National Family

Description: This session will discuss the intricacies of planning for Chinese National Families
who have assets in the U.S., in China, and elsewhere in the world. Learn about the different
planning strategies used and understand the differences of how each jurisdiction taxes thetransfer of wealth.
演讲者：Speakers:
Peter Ni, 律师 Peter Ni, Attorney
周舒诞，律师 Shudan Zhou, Attorney问答环节
Questions and Answers

上午11:30 – 11:45

茶歇
Break

上午11:45 – 下午1:15

午宴 Luncheon
总统套房2936室 Presidential Suite Room 2936, Sheraton Waikiki		

午宴议程2：保护您的美国房地产资产Luncheon Session 2: Protecting your U.S. Real Estate Assets		简介：本场将讨论中国公民购买美国房地产所使用的各种规划结构，了解您的客户是否应以个人名义、有限责任公司（LLC）、公司（C或S公司）或有限合伙的形式购买
美国房地产，了解这些不同选择之间的差异以向您的客户提供建议。
9中美联盟项目 CHINA-U.S. ALLIANCE PROGRAM				

下午1:15 – 1:30

Description: This session will discuss the various planning structures used by Chinese
Nationals to purchase real estate in the U.S. Learn about whether your client should purchase
U.S. real property in their individual names, limited liability company (LLC), corporate (C or S
corporation), or limited partnership. Understand the differences to property advise your clients.
演讲者：Speakers:
黄志豪, 律师 Raymond Wong, Attorney
蘭娜, 律师 Na Lan, Attorney

茶歇
Break

下午1:30 – 2:30

会程6：如何起草合同以便您的外国判决得到执行		本场将讨论外国债权人如何在美国申请仲裁裁决或判决的执行——包括此类执行
程序的有效性和潜在陷阱。演讲者们还将讨论起草跨境协议的争议解决条款时应该注意的问题，以及防范外国债权人进行追索的规划结构的搭建。

				

下午2:30 – 2:35

Session 6: How to Draft Contracts to Enforce your Foreign Judgements

Description: This session will discuss how a foreign creditor can domesticate an arbitralaward or judgement in the United States – the effectiveness and potential pitfalls of suchenforcement actions. The panel will also discuss drafting considerations in dispute resolution
provisions in cross border agreements and planning structures used to protect against foreign
creditor collection efforts.
演讲者：Speakers:
徐立人，律师 James Hsu, Attorney
万利，律师 Wan Li, Attorney

提交书面问题
Submission of Written Questions

下午2:35 – 3:20

介绍并与高级官员2对话
Introduction and Discussion with High Ranking Official 2

下午3:30 – 4:00

茶歇 – Ohana茶点和饼干，夏威夷喜来登威基基酒店
Break – Ohana Tea and Cookies, Sheraton Waikiki

下午4:15 – 5:15

小组讨论 – 故事交流
Group Discussion – Talk Story

下午5:30 – 7:30

HTI晚间社交活动，夏威夷皇家酒店海滩草坪结束后 – After Hours

总统套房2936室		

HTI Evening Networking Event, Ocean Lawn, Royal Hawaiian

Presidential Suite Room 2936, Sheraton Waikiki

周三，11月6日

10中美联盟项目 CHINA-U.S. ALLIANCE PROGRAMWEDNESDAY, November 6
上午7:00 – 8:00

欧陆式早餐，夏威夷喜来登威基基酒店
Continental Breakfast, Sheraton Waikiki

上午8:00 – 9:15

会程7：外国账户申报：外国银行账户申报（FBAR）、美国海外账户税收合规法（FATCA）和其他披露表格

		

		

		

		

上午9:15 – 9:30

Session 7: Foreign Account Reporting: FBAR, FATCA and Other Disclosure Forms

简介：了解美国对境外资产的税务申报要求。每位财富转移顾问都应注意，对于美
国居民、绿卡持有人或美国公民，美国国税局均要求其披露美国境外资产。不披露
或忽略外国银行账户申报（FBAR）、美国海外账户税收合规法（FATCA）或其他披露表格要求，纳税人可能会面临巨额罚款Description: Learn about the U.S. tax reporting requirements for assets located outside theUnited States. Every wealth transfer advisor should be aware that the IRS requires disclosureof assets outside the U.S. if you are a U.S. resident, green card holder, or U.S. citizen. Nondisclosure or ignorance of the FBAR, FATCA, or other disclosure form requirements can resultin substantial penalties against the taxpayer.
演讲者：Speakers:
李朱迪, Tax Partner Judy Chock, Tax Partner
张雪雪，会计师/律师 Nelly Zhang, JD/MSA问答环节

Questions and Answers

上午9:30 – 9:45

茶歇，夏威夷皇家酒店

上午9:45 – 11:15

会程8：美国和中国的婚姻财产问题：司法管辖区之间的比较		本场将讨论跨境婚姻财产的问题。由于不同的婚姻财产制度、遍布全球的家庭财
富配置和家庭成员所持护照的多元化，当婚姻走向尽头时，在何处提起离婚诉讼、
如何在夫妻之间分割家庭财产以及如何处理未成年人的监护权等问题变得非常
复杂。具有美国和中国背景的演讲者将分享他们在这些问题上的经验。

				Break, Royal Hawaiian

Session 8: Matrimonial Property Issues in the U.S. and China: A Comparison of Jurisdictions

Description: This session will discuss these cross-border matrimonial issues. Due to different
matrimonial property regimes, global family wealth allocation and diversified family members’
passports, when the marriage is coming to an end, it becomes very complicated in respect ofwhere to file the divorce, how to split the family assets between the couples and how to deal
with guardianship of the minors. The speakers with both U.S. and China background will share
their experience on these issues.
演讲者：Speakers:郝伟盛，律师 Wisson Hao, Attorney11中美联盟项目 CHINA-U.S. ALLIANCE PROGRAM
上午11:15 – 11:30

问答环节
Questions and Answers

上午11:30 – 11:45

茶歇
Break

上午11:45 – 下午1:15

午宴 Luncheon

		
		
		
		

		

下午1:15 – 1:30

总统套房2936室

Presidential Suite Room 2936, Sheraton Waikiki
午宴议程3：移民美国的迷思和陷阱

Luncheon Session 3: Myths and Traps of Moving to the U.S.

简介：本场将讨论那些中国公民以为是真的关于美国的迷思和陷阱，了解到大多数这些迷思和陷阱都是不真实的，以及每个问题涉及的规则。

Description: This session will discuss the myths and traps that many Chinese Nationals believe
are true about the U.S. Learn how most of the myths and traps are untrue and the rules thatsurround each issue.
演讲者：Speakers:
王文莉，注册会计师 Wenli Wang, CPA
周峰，所有者 Sam Chau, Insurance Agency Owner
唐元飞，律师 Ken Tang, Attorney

茶歇
Break

下午1:30 – 2:30

会程9：如何在美国获得信贷		简介：本场将讨论非美国个人或实体、美国居民个人或公司、美国绿卡持有人及美
国公民在美国获得信贷的能力，了解银行或贷款机构将如何评估您的客户在美国的信贷申请，所须满足的贷款条件，以及各贷款申请人类型之间的差异。

				

下午2:30 – 2:35

		

Session 9: How to Get Credit in the U.S.

Description: This session will discuss the ability of a non-U.S. person or entity, U.S. resident
person or company, U.S. green card holder and U.S. citizen to get credit in the United States.
Understand how a bank or lending institution will evaluate your client’s application for credit in
the United States, the criteria that the lender will require and the differences between the typeof applicants for a loan.
演讲者：Speakers:
李静, 律师 Jing Li, Attorney
谢赞美，副会长 Angeline Shiroma, Vice President卢凯谊, 首席财富策略师 Alvina Lo, Chief Wealth Strategist

提交书面问题
Submission of Written Questions

12中美联盟项目 CHINA-U.S. ALLIANCE PROGRAM
下午2:35 – 3:20

介绍并与高级官员3对话
Introduction and Discussion with High Ranking Official 3

下午3:30 – 4:00

茶歇 –葡萄酒和奶酪品尝会，夏威夷喜来登威基基酒店
Break – A Gathering Wine and Cheese Sampling, Sheraton Waikiki

下午4:15 – 5:15

小组讨论 – 故事交流
Group Discussion – Talk Story

下午5:30 – 7:30

HTI晚间社交活动，夏威夷皇家酒店皇室舞厅HTI Evening Social Event, Monarch Ballroom, Royal Hawaiian

结束后 – After Hours

总统套房2936室
Presidential Suite Room 2936, Sheraton Waikiki

周四，11月7日

THURSDAY, November 7
上午7:00 – 8:00

		欧陆式早餐，夏威夷喜来登威基基酒店
Continental Breakfast, Sheraton Waikiki

上午8:00 – 1:30

HTI美国项目（供选择），夏威夷喜来登威基基酒店

HTI US Program (Optional), Sheraton Waikiki您也可以选择参加美国夏威夷税务研讨会的周四会议（仅支持英语）As an option, feel free to join the US Hawaii Tax Institute Conference’s Thursday sessions (in English only).
*项目详情请参阅美国夏威夷税务研讨会（HTI）项目手册。

*For program details, please refer to the U.S. HTI program brochure.

13中美联盟项目 CHINA-U.S. ALLIANCE PROGRAM

14

教职人员 FACULTY李静律师
赛法思·肖律师事务所
中国，香港
Jing Li
AttorneySeyfarth Shaw LLP
Hong Kong, China

傅晶晶律师亚美达律师事务所洛杉矶
Jennifer Fu
Attorney
Amity Law Group LLP
Los Angeles郝伟盛律师
方达律师事务所
中国，上海
Wisson Hao
Attorney
Fangda Partners
Shanghai, China

蘭娜律师
Damon Key Leong Kupchak Hastert
夏威夷火奴鲁鲁Na LanAttorney
Damon Key Leong Kupchak Hastert
Honolulu, Hawaii

黄志豪律师赛法思·肖律师事务所
中国，香港
Raymond Wong
AttorneySeyfarth Shaw LLP
Hong Kong, China尤信砚律师及注册会计师
DSG Wealth & Trust Law
律师事务所
美国加利福尼亚州，洛杉矶
Tony Yu
Attorney & CPA
DSG Wealth & Trust Law
Los Angeles, CA倪勇军律师
中伦律师事务所
中国，上海Peter Ni
Attorney
Zhong Lun Law Firm
Shanghai, China

劉梓媛
律师
Holland & Knight律师事务所
美国加利福尼亚州，洛杉矶
Stacie Chau
Attorney
Holland & Knight LLP
Los Angeles, CA周舒诞律师诺顿罗氏律师事务所美国纽约州，纽约市
Shudan Zhou
Attorney
Norton Rose Fulbright LLPNew York, NY赖萌律师牧诚律师事务所
美国加利福尼亚州，旧金山
Meng Lai
Attorney
MagStone Law LLP
San Francisco, CA

王文莉
注册会计师
摩实会计师事务所
美国加利福尼亚州，旧金山
Wenli Wang
CPA
Moss Adams
San Francisco, CA刘入铭律师牧诚律师事务所
美国加利福尼亚州，旧金山
Ruming Liu
Attorney
MagStone Law LLP

15

教职人员 FACULTY
San Francisco, CA

Wilmington Trust | M&T BankNew York, New York任文霞律师方达律师事务所
中国，上海Jane Ren
Attorney
Fangda Partners
Shanghai, China

谢赞美
副会长
第一夏威夷银行
夏威夷火奴鲁鲁Angeline Shiroma
Trust Officer
First Hawaiian Bank
Honolulu, Hawaii

万利律师赛法思·肖律师事务所
中国，香港
Wan Li
AttorneySeyfarth Shaw LLP
Hong Kong, China

周峰
保险公司代理Farmers Insurance
加利福尼亚州帕萨迪纳Sam Chau
Insurance Agency Owner
Farmers Insurance
Pasadena, CA

Nelly Zhang律师摩实会计师事务所
美国加利福尼亚州，圣何塞
Nelly Zhang
Attorney
Moss Adams
San Jose, CA李朱迪Tax Partner
SingerLewak
夏威夷火奴鲁鲁
Judy ChockTax Partner
SingerLewak
Honolulu, Hawaii

唐元飞律师赛法思·肖律师事务所
上海
Ken Tang
AttorneySeyfarth Shaw LLP
Shanghai

王佳华律师Karlin & Peebles, LLP
加利福尼亚州洛杉矶
Jiahua Wang
Attorney
Karlin & Peebles, LLP
Los Angeles, CA胡鹏律师翰宇国际律师事务所
香港
Eric Hu
Attorney
Squire Patton Boggs
Hong Kong

徐立人

律师翰宇国际律师事务所

加利福尼亚州洛杉矶James Hsu
Attorney
Squire Patton Boggs LLP
Los Angeles, CA卢凯谊首席财富策略师威尔明顿信托 | M&T銀行

纽约州纽约
Alvina Lo
Chief Wealth Strategist

16教职人员 FACULTY
Nelson Wang总经理
太平洋金融合作伙伴
夏威夷火奴鲁鲁
Nelson Wang
Managing Director
Pacific Financial Partners
Honolulu, HI
Kitty Wu创始人
Litz USA Student Service
香港旺角
Kitty Wu
Owner
Litz USA Student Service
Mong Kok, Hong Kong
Eddy Wu项目总监
Litz USA Student Service
香港旺角
Eddy Wu
Owner
Litz USA Student Service
Mong Kok, Hong Kong

17

重要信息 IMPORTANT INFORMATION(Register Online) 网上注册：www.hitaxinstitute.org

注册费用 (REGISTRATION COSTS)
中美联盟项目通行证 (China-U.S. Alliance Program Pass) $1,200

HTI特别套餐：酒店和项目通行证 (Special HTI Package: Hotel and Program Pass) $2,600（本HTI特别套餐将包括在喜来登威基基度假村的5天/4晚住宿，每日欧陆式早餐和午餐，冰淇淋社交活动（周一），茶点和饼干（周二），葡萄酒和奶酪（周三）晚间社交活动以及非工作时间贵宾总统套房。）(This special HTI Package will include 4 nights/5 days at Sheraton Waikiki Resort, daily continental breakfasts andlunches, ice cream social (Monday), tea & cookies (Tuesday), wine & cheese (Wednesday) evening networking events andafter hours VIP Presidential room access.)
酒店信息 (HOTEL INFORMATION)

喜来登威基基度假村位于夏威夷檀香山的卡拉卡瓦大道2255号，邮编为96815，将是第61届夏威夷年度
税务研讨会的总部。

Sheraton Waikiki Resort located at 2255 Kalakaua Avenue, Honolulu, Hawaii 96815 will be the headquarters for the 61st
Annual Hawaii Tax Institute.

希望在酒店额外住宿的中美联盟注册人员，请使用HTI提供的优惠团体价格预订，每晚375美元，包含税费
和度假村费用。任何额外的住宿将在注册人员入住时进行计费。

For only China-US Alliance registrants wishing to stay additional hotel nights, please book your reservations using HTI’s
discounted group rate of $375/night inclusive of taxes and resort fees. Any additional nights will be charged to theregistrant upon check in at the hotel.
取消费用为295美元，不予退款。(Cancellation Fee $295 No Refunds)资料 (MATERIALS)

每位注册参会者可提前下载和/或打印所有项目材料。
本套餐仅在10月2日之前或客房仍有余量时有效。

请立即访问 www.hitaxinstitute.org 预订您的套餐。

有关日美联盟项目的详细信息也可在 www.hitaxinstitute.org 上找到。

Each Registrant will have access to download and/or print all materials in advance of the program.
This package will be available only until October 2nd or while rooms remain available. Please go to www.hitaxinstitute.org
to reserve your package deal today.
Detailed information regarding the China-US Alliance program is also available at www.hitaxinstitute.org.
联系信息 CONTACT INFORMATION
电话 Telephone: (808) 540-3931
电子邮件 E-mail: info@hitaxinstitute.org

夏威夷税务研讨会已经走向绿色之路。设有充电插座。
(The Hawaii Tax Institute has gone green. Recharging outlets are available)请发送邮件至infor@hitaxinstitute.org，以便收到有关公告和更新的宣传册。
Please send an email to infor@hitaxinstitute.org to receive announcements and future brochures by email.

18
17

IMPORTANT INFORMATIONREGISTER ONLINE: www.hitaxinstitute.org
REGISTRATION COSTS
China-US Alliance Program Pass

$1,200Special HTI Package: Hotel and Program Pass

$2,600This special HTI Package will include 4 nights/5 days at Sheraton Waikiki Resort, daily continental breakfasts and lunches, ice
cream social (Monday), tea & cookies (Tuesday), wine & cheese (Wednesday) evening networking events and after hours VIPPresidential room access.
HOTEL INFORMATION
Sheraton Waikiki Resort located at 2255 Kalakaua Avenue, Honolulu, Hawaii 96815 will be the headquarters for the
61st Annual Hawaii Tax Institute.
For only China-US Alliance registrants wishing to stay additional hotel nights, please book your reservations using HTI’s
discounted group rate of $375/night inclusive of taxes and resort fees. Any additional nights will be charged to the registrant
upon check in at the hotel.
CANCELLATION FEE$295 NO REFUNDS

MATERIALS
Each Registrant will have access to download and/or print all materials in advance of the program.
This package will be available only until October 2nd or while rooms remain available.
Please go to www.hitaxinstitute.org to reserve your package deal today.
Detailed information regarding the China-US Alliance program is also available at www.hitaxinstitute.org.
CONTACT INFORMATION
Telephone: (808) 540-3931
E-mail: info@hitaxinstitute.org
The Hawaii Tax Institute has gone green.
Recharging outlets are available.
Please send an email to info@hitaxinstitute.org to receive
announcements and future brochures by email.

19

Hawaii Tax Institute Foundation | P.O. Box 1381 | Honolulu, Hawaii 96807
www.hitaxinstitute.org