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Employment Options For Students, All Parts Compiled

by Gregory Siskind

With the roll out of the new Student and Exchange Visitor Information System (SEVIS) and the recent release of new F-1, M-1 and J-1 regulations, the subject of immigration for students grows more complicated. And one of the more complicated issues involving student visas is the ability to work while on a student visa. For the next few weeks, we will examine this topic closely in our ABC's column.


On-Campus Employment

There are several ways one can legally work as an F-1 student. The easiest way for a student to legally work is to take a job on campus. On-campus employment must either be performed on the school's premises (including at non-university businesses operating on campus, like restaurants or the school bookstore) or an off-campus location which is educationally affiliated with the school. Note, however, that employment with an outside company on campus will not work if that company does not provide services directly to students. So while a restaurant will work, for example, employment with a construction company on the campus will not.

Work performed off-campus for an educational affiliation must be associated with the school's established curriculum or related to certain government-funded research projects. And the work must be an integral part of the program of study.

On-campus employment is limited to 20 hours per week while classes are in session. Full-time work is permitted during holidays or school vacation periods. The BCIS has the discretion to expand the authorized period of time beyond 20 hours while school is in session if the BCIS believes there are emergent circumstances justifying this. If the BCIS wishes to allow this, it will publish a notice in the Federal Register. A student must still demonstrate to a designated school official (DSO) that the employment is necessary to avoid a severe economic hardship resulting from the emergency circumstance. And the DSO must then annotate the I-20 in accordance with the Federal Register notice.

The INS did, in fact, exercise its discretion back in 1998 when it authorized students from Indonesia, South Korea, Malaysia, Thailand and the Philippines to work more than 20 hours per week. This was the beginning of the so-called "Asian Flu," when many counties in that region experienced a rapid devaluation of their currencies and students from those countries were suddenly facing dire economic circumstances. Students were not permitted to reduce their course loads, however.

Students who have completed their courses of study are not permitted to engage in on-campus work unless they have been approved for practical training (discussed later in this article). Thus, how a school defines the completion of one's course of studies can be very important if one is to avoid a disruption of employment (such as those engaged in graduate assistantships). Does the course of study end when one submits a dissertation? Does it end when the dissertation is defended? Or should it end during the normal exam period for that semester? Schools have varying policies here, and it is important to know that policy so that a practical training application can be appropriately timed.

BCIS regulations state that a student may engage in any on-campus employment which will not displace US residents. However, the BCIS has generally left this issue to the individual school and has not offered additional guidance on its meaning. Some commentators note that the BCIS is likely only to get involved if there is an actual complaint made (such as by a labor union). However, if students have traditionally filled a job, then it is typically considered appropriate for an F-1 or M-1 student.

For a student in the course of a transfer, employment on campus is permitted only at the school having jurisdiction over the student's SEVIS record. And an initial entry F-1 student is not permitted to work on campus more than 30 days before the start of classes.

Universities are required, like any other employer, to verify employment authorization before they may begin employing a student on campus. That means that the school must comply with I-9 requirements. One issue that can be a sticking point is whether the employee possesses a Social Security Number. Many employers, including universities, require an employee to have a Social Security Number. Note, however, that this is not a requirement for completing an I-9 form. An employing university need not require a SSN as long as it does not discriminate against American workers in dropping this requirement. A student must still submit documentation to verify identity (such as a passport) and work authorization (typically an I-20 and I-94).

So what should the university do regarding employing a student on campus who does not yet have a SSN? Schools still must withhold taxes by law to cover Social Security. Treasury Regulations allow employees to submit a Social Security Number receipt to an employer so that the employer can begin complying with its payroll obligations. A university going this route should consult with payroll and tax counsel since there are potential reporting headaches associated with not having a SSN.

In the past, the lack of an SSN was not a big problem because the Social Security Administration would typically take only a few days to issue a number. And working on campus was a valid reason to request a number. Since 9/11, however, the SSA verifies immigration documents and status with the BCIS before issuing a number and they also check with schools to determine full-time attendance and eligibility for on-campus work authorization. These new procedures can often mean a delay of several weeks in receiving a SSN.

Last week we discussed on campus work options for F-1 students. This week we begin our discussion of options for students to work off campus. One of the ways students can be granted authorization to work off campus to be granted practical training. Practical training is available to student seeking to work in their fields off campus who have been enrolled for at last an academic year (nine months).

There are two types of practical training - curricular practical training and optional practical training. Curricular practical training (CPT) includes programs that are an "integral part of an established curriculum." CPT programs include alternate work/study, internship, cooperative education, or any other type of required internship or practicum which is offered by sponsoring employers through cooperative agreements with the school.

Optional Practical Training (OPT) is not tied to the curriculum and can be used for up to a year full time (two years part time) on campus or off campus.

CPT programs should be listed in a college's course catalog with the number of credits included and the name of a responsibility faculty member. Also, the course objectives should be listed.

Students may take an unlimited amount of practical training. However, if they take more than a year of CPT, they are barred from seeking OPT. Anything 364 days or less will not result in the loss of OPT. Note that part time work using CPT for more than a year has recently been deemed to result in the loss of eligibility for OPT.

Applying for CPT is relatively straightforward for F-1 students. A student will apply for CPT with the school's Designated Student Officer. Assuming the DSO approves the request, the DSO will enter the information in SEVIS and print out an I-20 with the CPT authorization for the student.

Finally, the DSO is to sign and date the I-20 prior to returning it to the student. No employment authorization document is needed for curricular practical training. The student may not begin work using CPT until getting the endorsed I-20.

Over the last few weeks we have been discussing employment options for F-1 student visa holders. This week we move to the important topic of optional practical training ("OPT"). OPT allows students to work off campus for employers in order to gain training in the student's field of study. Unlike curricular practical training, OPT is not offered as a part of a set curriculum for the student.

When can OPT take place?

OPT can take place either before graduation or in the year following graduation. OPT that takes place before graduation can only be used for up to 20 hours per week during the school year (though full time work is permitted during holidays and vacation periods if the student applies). After graduation, the employment can be full-time. Post-graduation OPT must be completed within 14 months of the student's graduation.

How much OPT time can a student get?


A student can have OPT for a maximum of twelve months after graduation. Pre-graduation practical training will be deducted at half the rate so up to 24 months of training are possible.

Who is eligible for OPT?

Only students in universities who are pursuing degrees are eligible for OPT. English language students and elementary and secondary school students are not eligible for OPT.

Can a student work in any type of job while on OPT?

The student is authorized only to accept positions that are directly related to the student's major area of study. Beyond that there is little guidance and students are generally given a fair amount of leeway here.

Can a student get an additional year of practical training if the student enrolls in a new program at a higher educational level?

Yes. New rules allow students to get an additional year of OPT when they move into a degree program at a higher educational level. For example, a student can receive one year of OPT upon completion of a bachelors degree program. When the student then completes a masters degree program, he or she would get another year. And then an additional year of OPT would be available if the student later enrolls in a Ph.D. program.

What if the student transfers?

Authorization to engage in practical training employment is automatically terminated when the student transfers to another school.

What is the procedure for applying for OPT?

An F-1 student must request OPT from the DSO at his or her institution. The request must include a completed Form I-538 accompanied by the student's current Form I-20. If the DSO wishes to recommend the student be granted OPT and the DSO believes the proposed employment is directly related to the student's major area of study and commensurate with the student's educational level, the DSO will recommend OPT in SEVIS and print out the I-20 with the SEVIS recommendation.

The student will then submit a copy of their I-94, two photos, a copy of the passport and the SEVIS I-20 ID along with Form I-765 application for employment authorization and the required fee to the BCIS service center with jurisdiction over the student's place of residence (note that electronic filing of I-765s will be available on May 29, 2003).

The DSO will file the I-538 in the student's records at the school since SEVIS data entry will serve to notify the BCIS of the DSO's recommendation for OPT.

When can work begin after application is made for OPT?

Work can only start after receiving an employment authorization document (EAD). The EAD is a laminated small card that resembles a driver's license or a green card.

There may still be a waiting period before work can begin even if the EAD has been issued. For students seeking pre-graduation practical training, the EAD will only be valid as of the date employment is scheduled to begin or the date of the issuance of the EAD, whichever is later.  For post-graduation OPT, the EAD is valid as of the date of completion of studies or issuance of the EAD, whichever is later. A school may properly consider the date of graduation to be the date of completion of studies unless the studies are finished in a prior academic session.

When should OPT be requested?

Post-completion OPT must be requested from a designated student official (DSO) prior to completing course requirements or prior to completing the course of study. It cannot be requested during the student's post-graduation grace period. The new rule also requires students seeking OPT during the summer vacation period after the first year of study to request OPT at least 90 days prior to the end of the first academic year.

OPT can be requested up to 120 days prior to the date of intended employment. The INS by regulation must complete processing on the EAD application within 90 days.

What happens if the BCIS cannot adjudicate the EAD application within 90 days?

If the regional service center is taking longer than 90 days, then the student can apply for an interim EAD with a local BCIS office. Local BCIS offices have varying procedures for handling such applications.

What happens if the student decides to withdraw the EAD application?

A student can withdraw an EAD application if the employment has not yet begun. The procedures for cancelling varies among the Service Centers. Usually the request can be routed through the DSO who can fax the request to the Service Center NAFSA liaison. If a student simply sends the request directly, it may not be properly matched up with the file. DSOs not familiar with the cancellation procedure for their Service Center should contact their NAFSA CIPP-RR.

If the employment period has begun, a student may not reclaim any eligibility time. Also, if a student transfers schools, all eligibility time is lost.

What happens if the F-1 student leaves while the EAD application is pending?

The BCIS considers an alien who leaves the US with a pending I-765 application to have abandoned the application.

What about travel after the EAD is issued?

Travel for periods of up to five months is permitted as long as the DSO has endorsed the student's I-20 for travel within the previous six month period.

What if the F-1 student travels after getting the EAD and needs a new visa stamp?

F-1 students in theory can get a new visa stamp at a consulate prior to re-entering the US. However, it can often be challenging to prove sufficient ties to the student's home country when the student is coming only to pursue employment rather than to continue coursework. So students should consider getting a new F-1 stamp prior to commencing OPT.

Among those of us who never pursued an overseas education it is difficult to imagine the concerns and anxieties foreign nationals face when pursuing a higher education in the United States. Taxes are probably the last thing such students are concerned about, but when that first paycheck, scholarship check or loan disbursement check is received and taxes are withheld the student is left wondering where all his or her money went. Unfortunately, taxes are a fact of life and all students will eventually have to deal with them either during or after school. Having a basic understanding of the impact U.S. tax laws may have on a foreign student can help to alleviate some of the anxieties, concerns or questions that might surface later on.

When considering the impact U.S. income taxes may have on such a student, the analysis should always begin with determining whether the student is a "resident alien" or "non-resident alien" for U.S. tax purposes. The analysis is important primarily because the U.S. employs different methods for taxing resident and nonresident aliens. Resident Alien vs. Nonresident Alien

An individual who is not a U.S. citizen is classified as a resident alien if he or she meets (i) the lawful permanent resident test, (ii) the substantial presence test or (iii) such alien elects to be treated as a resident. The lawful residence test is fairly straightforward in its application. Generally, this test is satisfied if the person has obtained a green card (hence, the lawful permanent resident test is also known as the "green card test").

The substantial presence test is a bit more complicated in application. Under this test an individual is treated as a resident alien if such individual is present in the U.S. (i) for at least 31 days during the current year, and (ii) for a total of 183 "adjusted" days during the current and two preceding calendar years. For purposes of applying the 183-day test, a day of presence in the U.S. during the current year counts as a full day; a day of presence in the preceding year counts as 1/3rd of a day; and, a day of presence in the second preceding year counts as 1/6th of a day. This can best be summarized through the following example:

X, an alien individual, is present in the U.S. for 122 days during 2000, 122 days during 2001, and 122 days during 2002. X was not a permanent lawful resident of the U.S. during any of those years and was not present in the U.S. in any year prior to 2000.           X is not a resident for 2000 because X is present on only 122 days during that year and the preceding two years. X is not a resident for 2001 because the total period of residence for 2000 and 2001 is 162 2/3 days (122 days in 2001, and 40 2/3 days in 2000). X is a resident for 2002 because she was present in the U.S. for at least 31 days in 2002, and was in the U.S. for 183 days during 2002 and the preceding two years (122 full days in 2002, 40 2/3 days in 2001, and 20 1/3 days in 2000).

Since most school years begin in August or September, it is likely that most foreign students will not meet the substantial presence test during the first tax year they are in school. Physical presence in the U.S. from August 1 through December 31 only totals 153 days.

Nor will many of these students every meet the substantial presence test due to special exceptions to the substantial presence test, including one that allows "exempt individuals" to exclude certain days of presence from the above calculation. Exempt individuals include certain teachers, trainees or students. To verify exempt individual status Form 8843 should be filed with the Internal Revenue Service (Philadelphia Service Center).

An exempt teacher, trainee or student is an individual temporarily admitted to the U.S. as a nonimmigrant under specified provisions of the Immigration and Naturalization Act, more particularly, "F," "J" and "M" visa holders and their immediate family members. The individual must substantially comply with the terms of such visas. Failure to comply with the terms of these visas, or engaging in activities considered prohibited by the Immigration and Naturalization Act can result in the loss of exempt individual status. Furthermore, the Internal Revenue Service has been granted the power to make an independent assessment as to whether an individual has complied with the terms of the individualís visa. Unauthorized employment or not being engaged in a course of full-time study may be treated as a failure to comply with the individualís visa requirements even if the Immigration and Naturalization Service has not sought to revoke the individualís visa.

An individual may not exclude days of presence as an exempt teacher or trainee if the individual has been exempt as a teacher, trainee or student for any part of two of the prior six calendar years. In the case of a temporary F or J visa holder whose compensation is paid by a foreign employer, the preceding sentence is modified by providing that the individual may not exclude days of presence if the individual has been exempt as a teacher, trainee or student for any part of four of the prior six calendar years.

Y is temporarily present in the U.S. during the calendar year as a teacher. Y holds a "J" visa, and has not received compensation from a foreign employer. Y was treated as an exempt student for two of the prior six calendar years. Even if this is the first year that Y seeks exempt individual status as a teacher, Y will not be an exempt individual because Y was exempt as a student for at least two of the prior six years.

An individual cannot exclude days of presence as an exempt student if the individual has been exempt as a teacher, trainee or student for any part of more than five calendar years, unless the approval of the Internal Revenue Service ("IRS") is obtained. Generally, the IRS wants to insure that the individual does not intend to reside permanently in the U.S. Factors important to the IRS in making this determination include whether a student has maintained a closer connection with another country and whether the individual has taken steps to secure a green card.

Finally, if an individual fails both the "green card" and substantial presence tests, the individual can make an election to be treated as a resident. To qualify for the election the individual must not have been a resident during the prior calendar year and must be a resident under the substantial presence test for the following calendar year. The individual must also meet several minimum presence tests during the year of election as well. Most foreign students should not attempt to make this election, as it will ordinarily have adverse tax consequences. Students often prefer nonresident alien status on account of the associated exemption from employment taxes (see below).

If residency status changes during a year the individual effectively has two tax years, one as a nonresident and one as a resident. If an individual acquires a green card during a year (but does not meet the substantial presence test) resident status begins on the first day of U.S. presence as a lawful permanent resident. Similarly, if the substantial presence test is met, residency generally begins on the first day of U.S. presence. In the case of an individual making the election to be treated as a resident, the residency starting date is the first day of the calendar year of which the individual is treated as a resident.

Okay, So I Know That I Am A Resident or Nonresident Alien, But What Does That Really Mean?

Foreign students who are treated as resident aliens are taxed on their worldwide incomes in a manner identical to that of U.S. citizens. Annual income tax returns must be completed and income tax should be paid to the U.S. government.

On the other hand, the process of taxation is entirely different for individuals treated as nonresident aliens. Two separate U.S. income tax regimes apply to nonresident aliens. The first regime applies to certain limited types of U.S. source income that are not effectively connected with a trade or business operated within the U.S. The second regime applies to income that is effectively connected with the conduct of a U.S. trade or business. It should be noted from the outset, that the terms of most student visas prohibit students from engaging in work for wages or salaries, or from engaging in business while in the U.S. Nevertheless, for tax purposes nonresident alien students admitted to the U.S. under F, J or M visas are always considered engaged in a U.S. trade or business. Although on first glance this hardly seems logical, the rule is actually designed to work for the benefit of such students by placing them in a position that is more tax advantageous.

Income of a nonresident alien that is not effectively connected with the conduct of a U.S. trade or business is generally exempt from U.S. income tax unless it is from sources within the U.S. and falls within the definition of "fixed or determinable annual or periodical gains, profits, and income" (otherwise known as "FDAP"). FDAP includes wages and compensation, interest, dividends, rents and royalties received from U.S. sources, but does not include capital gains and other income realized from the sale of property. The tax on FDAP is applied at a flat rate of 30 percent and is usually collected by the payor of income who withholds this tax from the nonresident alien and remits the tax to the Internal Revenue Service ("IRS"). The tax is applied against the gross amount of income, meaning that no deductions are allowed in arriving at the taxable amount.

Salaries, wages and compensation from U.S. sources are included in FDAP and payments of such to nonresident aliens are subject to either (i) the 30 percent withholding tax, or (ii) wage withholding on the same basis as U.S. citizens and residents. Wages, salaries and compensation are U.S. source if such payments relate to services performed in the U.S. However, if such compensation does not exceed $3,000 for a tax year the income is treated as foreign source, and not subject to withholding, if (1) the nonresident is temporarily present in the U.S.; (2) the nonresident is not present in the U.S. for more than 90 days during the tax year; and (3) the employer is either a foreign person not engaged in business in the U.S., or is a foreign office of a U.S. employer. Most students will fail to qualify for this exemption. Still, because the performance of services in the U.S. generally gives rise to the existence of a U.S. trade or business (and because nonresident student aliens holding F, J or M visas are always considered engaged in a U.S. trade or business), payments for such services are often not subject to the withholding tax and are instead taxed under the effectively connected income rules (see below).

Many students are surprised to learn that their scholarships and grants may be includable in FDAP income. Taxable scholarships and grants received by nonresident aliens are subject to the withholding tax if the payor of the scholarship or grant resides in the U.S.; however, the rate of tax is reduced to 14 percent. Generally, scholarships and grants are taxable to the extent not used for qualified expenses, which include tuition and fees required to enroll in school. Therefore, amounts used for living expenses are generally taxable. To the extent a scholarship or grant is provided by your educational institution, the school may actually withhold tax from that portion of the scholarship or grant payable towards expenses such as room and board.

Income of a nonresident alien that is effectively connected with the conduct of a U.S. trade or business (otherwise known as "effectively connected income" or "ECI") is subject to taxation on a "net basis," meaning that the nonresident may take into consideration certain allowable deductions when computing taxable income. Additionally, tax is payable following the close of the tax year at normal, graduated tax rates, as opposed to having it withheld at the time of payment at a flat 30 percent rate.

Ordinarily, a U.S. trade or business exists if profit oriented activities are carried on directly or through agents, on a regular, substantial and continuous basis in the U.S. The performance of personal services in the U.S. at any time during a tax year is a U.S. trade or business. A limited exception identical to that under the FDAP rules above, applies for nonresident aliens in the U.S. for short periods of time that provide limited services ($3,000 or less). The ECI analysis can be very complex and a qualified tax professional should always be consulted when dealing with these rules.

Items ordinarily included in FDAP are instead treated as ECI if one of two tests is satisfied. The first test is satisfied if the FDAP type income arises from assets used or held in the conduct of the U.S. business. The second test is satisfied if the activities of the U.S. trade or business were a material factor in producing such income. Ordinarily, nonresident students admitted to the U.S. under F, J or M visas that receive income from wages, tips, scholarships and grants are subject to tax as if such income is ECI.

Employment Taxes

Many students find it necessary if the terms of their visas allow, to finance their education, at least in part, with a paying job. Generally, services performed as a nonresident alien admitted into the U.S. under a F, J, or M visa are not covered under the U.S. social security program if the services are performed in accordance with the terms of the visa. These individuals are exempt from social security and Medicare withholding taxes, a point often missed by many employers and employees (especially off-campus employers). Employment taxes are always withheld in cases in which services performed are not for the purpose for which the student was admitted to the U.S.

All students treated as resident aliens are, however, covered under the social security and Medicare programs and subject to withholding and employment taxes, unless a tax treaty between the U.S. and studentís home country provides an exception.

What Tax Forms To Complete And When

Resident and nonresident aliens file different types of income tax returns. Resident aliens complete Forms 1040, 1040A or 1040EZ, the same forms completed by U.S. citizens. The due date for filing such returns is April 15 of the year following the year in which income was earned (e.g., April 15, 2004 for the tax year ending December 31, 2003). Automatic extensions to June 15 are granted to a resident alien residing outside the U.S. on April 15. Additional extensions to August 15 can be obtained by filing Form 4868 with the IRS.

Nonresident aliens needing to file tax returns should use Forms 1040NR or 1040NR-EZ. Returns should be filed if a nonresident alien was considered engaged in a U.S. trade or business; therefore, students admitted to the U.S. under F, J or M visas should always file a tax return. Nonresident aliens that were employees and subject to U.S. income tax withholding should file their returns by April 15. Nonresident aliens that were not employees receiving income subject to income tax withholding should file a return by June 15.

In all cases, failing to file a tax return by the due date, may result in the denial of allowable deductions and tax credits, thereby potentially increasing the amount of any tax liability.

Students departing the U.S. permanently should generally file a special Form 1040-C.

Residents and nonresident aliens should always let their employers know of their status. Resident aliens should file IRS Form W-9 with their employers. Nonresident aliens should provide their employers with Form W-8233 or Form W-8BEN to establish that they are foreign persons. All employees should provide their employers with a (Form W-4 ). In the case of nonresident aliens, the W-4 will establish that taxes should be withheld at the same graduated rates as resident aliens and U.S. citizens. Special rules apply to nonresidents filing out Forms W-4. All nonresident aliens should (i) claim single status on Form W-4 (regardless of actual marital status), (ii) claim only one allowance on line 5 (except residents of Canada, Mexico, Japan or South Korea), (iii) request that the employer withhold an additional $7.60/week on line 6, and (iv) do not claim "Exempt" on line 7.

All tax forms can be obtained from the IRS website.

The Effect of Tax Treaties

The U.S. has income tax treaties in effect with many countries. If you are a resident or citizen of such a country you may qualify for certain benefits that reduce or eliminate the need to withhold income or employment taxes. For example, the tax treaty between the U.S. and the Peopleís Republic of China provides the following:

A student, business apprentice or trainee who is or was immediately before visiting [the U.S.], a resident of the [P.R.C.] and who is present in the [U.S.] solely for the purpose of his education, training or obtaining special technical experience shall be exempt from tax in the [U.S.] with respect to:

(a) payments received from abroad for the purpose of his maintenance, education, study, research or training;

(b) grants or awards from a government, scientific, educational or other tax-exempt organization; and

(c) income from personal services performed in [the U.S.] in an amount not in excess of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year.

The benefits provided under this Article shall extend only for such period of time as is reasonably necessary to complete the education or training.

Treaty provisions are not limited to simply determining whether income is taxable in one country or not. They may also provide special rules for determining whether the individual is considered a resident alien or not. Also, treaty provisions often reduce the rate at which taxes are withheld upon the payment of certain types of income.

Students wishing to take advantage of treaty benefits should file Form 8233 with their employers to reduce or eliminate the withholding of income taxes. Students must also attach a statement to Form 8233. Examples of these statements can be obtained from IRS Publication 519 (available through the IRS website). The same documentation should be use for students receiving otherwise taxable scholarships and grants.

Alien students with U.S. source income should always consider consulting with a qualified tax professional as the tax rules affecting these students is unfortunately very complex. Generally, in the case of nonresident students admitted to the U.S. under F, J or M visas, income taxes on wages, salaries and even scholarships are often due and annual tax returns should be filed. Students may be exempt from the payment and withholding of employment taxes. Always consider and determine if a tax treaty exists between the U.S. and a studentís home country, as such treaty may provide additional tax benefits.

Lastly, the IRS has made available Publication 519, a U.S. tax guide for resident and nonresident aliens.

About The Author

Gregory Siskind is a partner in Siskind, Susser, Haas & Devine's Memphis, Tennessee, office. After graduating magna cum laude from Vanderbilt University, he received his Juris Doctorate from the University of Chicago. Mr. Siskind is a member of AILA, a board member of the Hebrew Immigrant Aid Society, and a member of the ABA, where he serves on the LPM Publishing Board as Marketing Vice Chairman. He is the author of several books, including the J Visa Guidebook and The Lawyer's Guide to Marketing on the Internet. Mr. Siskind practices all areas of immigration law, specializing in immigration matters of the health care and technology industries. He can be reached by email at

The opinions expressed in this article do not necessarily reflect the opinion of ILW.COM.

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