Living in Singapore Magazine - March/April 2025

MARCH-APRIL 2025

NAVIGATING US TAXES WHILE LIVING IN SINGAPORE Deadlines and forms to know

EXPAT FINANCIAL PLANNING Complexities of planning and investing

ACTIONS YOU CAN TAKE

Working toward environmental conservation

LIFTING EACH OTHER UP:

EMPOWERING GIRLS THROUGH POWERLIFTING

who we are EDITORIAL Editor-in-Chief: Susan Williams communications@aasingapore.com Publishing Editor: Melinda Murphy generalmanager@aasingapore.com It’s that time of year most US citizens dread: Tax Time.

As expats, US taxes are that much more complicated thanks to the fact that we are required to file and pay no matter where in the world we live or work. We’re somewhat unique in this aspect, and it’s a point of bonding with other American expats.

In this issue, we’ve got some tips on taxes, financial planning, investing, and purchasing real estate in Singapore. In honor of International Women’s Day in March, we also look at the benefits of weightlifting for women and girls, and we celebrate the return of professional women’s tennis to Singapore. Leading up to Earth Day in April, we give you three actions you can take to impact climate change.

Later this month, we’ll be packing up and heading to Desaru Coast in Malaysia for our annual Hard Rock Hotel Desaru Coast Ambassador’s Cup Golf Tournament. Two years ago, we held the tournament there on the world-class golf course, The Els, and had a great time. We’re excited to once again collaborate with Hard Rock Hotel Desaru Coast and The Els Desaru Coast for this super fun event. Make it a family affair, with admission to Adventure Waterpark, right next door to the Hard Rock, included. We hope you can join us!

We also hope to see you at our annual Easter Eggstravaganza on April 13!

LAYOUT Graphic Designer: Susan Williams graphics@aasingapore.com ADVERTISING Advertising Manager: Thila Chandra thila@aasingapore.com COLUMNIST Andrea McKenna Brankin CONTRIBUTORS Uriana A., Avrio Wealth, Suraya Bush, Chartwell Associates, Jared Garfield, Richard Hartung, Kyle D. Hegarty, Lindy Hiemstra, Alexis L., Susan Williams, Aimee, Riya AMERICAN ASSOCIATION BOARD MEMBERS President: Ashok Lalwani Vice President: Mkulima Britt Treasurer: Ed Fitzpatrick Secretary: Jennifer Yarbrough Directors-at-Large: Christopher Ellis, Idil Hasbay, Daniel Moss, Tianna Nguyen, Michelle Reeb, Priyesh Shah AmCham: Dr. Hsien-Hsien Lei AWA: Julia Tan SAFL: Stacy Ohrt-Billingslea SAS: Jennifer Sparrow The American Club: Dan Gewirtz Non-Voting Members US Embassy: Lisa Liao US Navy COMLOG WESTPAC: RDML Todd "Chimi" Cimicata

Warm wishes,

AAS: Melinda Murphy PUBLISHER – AMERICAN ASSOCIATION

Editor-in-Chief

American Association of Singapore (AAS) is a professional, not-forprofit organization established to enhance the well-being and living experience of Americans residing in Singapore and to promote relationships, both business and social, between Americans and those from different cultures and nationalities.

56A Boat Quay, Singapore 049845 admin@aasingapore.com • www.aasingapore.com Living In Singapore magazine will be released six times per year, with the purpose of enhancing the expatriate experience in Singapore.

SUBSCRIPTION

A subscription to Living in Singapore is complementary with an AAS membership. AAS annual family membership is $120.

To join, visit aasingapore.com and have Living in Singapore magazine delivered to your inbox. Reproduction in any manner, in English or any other language, is prohibited without written permission. Living in Singapore welcomes all contributions of volunteer time or written material.

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what’s in...

10 Community News

19 Lifting Each Other Up

Empowering girls and women

22 Navigating US Taxes from Abroad Forms and deadlines to know

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26 Expat Financial Planning and Investing Find out about the complexities involved

30 Guardianship and Wills

The importance of planning ahead for kids

36 What You Can Do

Concrete steps you can take to save the planet

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36

message from the president

BY ASHOK LALWANI My wife, Garima, and I are now veterans of Singapore, having lived here for more than 25 years over two stints. Yet, we were newbies once. Organizations such as AAS played a vital role in our settling into Singapore. AAS’ Living in Singapore Reference Guide was THE handbook that every expat in Singapore had to have and had. This was the Singapore Answer Book for those old enough to remember the Shell Answer Man. I am happy to say that our 17th edition of this book will be released soon to help other newbies settle here.

Events like the Fourth of July, Thanksgiving, Toys for Tots, and the George Washington Ball brought a bit of Americana to Singapore, made us less homesick, and helped us integrate into the community. Our sister organizations, which were spun off or started by AAS, such as The American Club, Singapore American School, American Women’s Association, and AmCham, also played a vital role in making Singapore home.

I find myself going down this nostalgia lane as Garima and I look to move back to the US later this year and how we got to this point. It is heartening to see that AAS still plays an integral role in the community. I mentioned in my last letter how multiple families who recently arrived in Singapore joined us for our Thanksgiving dinner event to celebrate with others and connect with people. At our networking events, such as Thirsty Eagles, some who went from Singapore to the US for college attended to connect back with things they experienced in the US. AAS’ mission continues to resonate and be relevant. Sponsorship and money for organizations like ours have become more scarce. Please support AAS by becoming a member and attending events so that it can continue to do what it has done for more than 100 years.

Please join us for our Annual General Meeting on Tuesday, March 25, at Lawry’s The Prime Rib. The first 30 members who sign up and attend the AGM will be treated to a special dinner on the house, thanks to Lawry’s! Four of our current Exco members will leave Singapore in the next few months and will not stand for reelection. We want to thank Mkulima Britt, Jennifer Yarbrough, and Idil Hasbay for their service and wish them the best in their future endeavors. Given my move, I will not run but will serve on Exco as Past President.

Serving you as AAS' President has been my honor and pleasure.

AMERICAN COMMUNITY ORGANIZATIONS DIRECTORY AAS aasingapore.com

American Dragons

Navy League

SAS

The American Club

AmCham

AWA

SACAC Sports

SAIS sais.edu.sg

US Embassy

amcham.com.sg

americandragons.sg awasingapore.org

Scouting America Troop 07: www.bsatroop07.org Troop 10: www.sgtroop10.org Troop 1010: sgtroop1010@gmail.com Cub Scouts Pack 3017: cubscoutsusa.com.sg

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nlus-sgp.org safl.sacac.com

sas.edu.sg

amclub.org.sg

sg.usembassy.gov

USA Girl Scouts Overseas USAGSO Singapore: www.singaporeusagirlscouts.org

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member benefits AAS paid members enjoy discounts at a range of local businesses.

Check out our website for more details.

AAS members, be sure to log in to receive discount codes on the “Your AAS Membership Card” page.

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upcoming events Pickleball Open Play + Beginners Coaching Mar 8, 11:00 AM – 12:30 PM Bowling League @ TAC Mar 11, 7:00 PM Repatriation Tips & Tricks Mar 13, 7:00 PM

AAS Running Club Mar 16, 9:30 – 11:00 AM

AAS Annual General Meeting Mar 25, 6:00 – 8:00 PM

The Thirsty Eagles Mar 20, 7:00 – 9:00 PM

Freelancers, Entrepreneurs & Small Business Owners Coffee Mar 27, 10:00 AM – 12:00 PM

Ambassador's Cup Golf Tournament Mar 22, 1:00 – 10:00 PM

AAS Easter Eggstravaganza Apr 13

AAS STRATEGIC PARTNERS PATRIOT PARTNERS

STARS & STRIPES PARTNERS

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COMMUNITY PARTNERS

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Enjoy

Your AAS Dental Partnership!

All AAS families can use the partnership on dental services!

All in the Family Counselling Centre Pte Ltd AITFCC helps individuals and couples address difficult relationship and life issues.

We specialize in difficult cases related to anxiety, depression, infidelity, anger and life transition.

We provide sleep help through product Babysleepfairy.

We have a portal, www.mynewbeginningsclub.com, and a wide range of hours.

Contact us now.

Tammy M. Fontana, MS (USA) NCC CTRT, clinical Sex Therapist (USA) www.allinthefamilycounselling.com tammy@allinthefamilycounselling.com

+65 9030 7239 WhatsApp preferred

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LIVING IN SINGAPORE MAGAZINE

The George Washington Ball was a smashing success! Everybody really went all out, wearing their futuristic finest at The 89th George Washington Ball, Starlight at the Ritz: Where Glamour Meets Tomorrow. The night at the Ritz-Calrton Millenia Singapore kicked off with mirrored dancers followed by a flag ceremony courtesy of the US Navy and the anthems sung by SAS Senior Vy Vallejo. Chargé d'Affaires, Casey Mace, gave a rousing keynote address. We also honored Janet and Ron Stride for their almost 40 years of charitable work in the community. Then, nearly 400 guests hit the dance floor and boogied to the tunes of Jive Talkin’. This year, the incredible generosity of our donors, sponsors, and guests helped raise funds for not only AAS’ many charitable and social community activities but will also support the building of special rooms at VIVA Foundation for Children with Cancer.

Starlight at the Ritz Where Glamour Meets Tomorrow

To see more photos, click here. To see a video, click here.

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MARCH/APRIL 2025

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CLIENTSERVICES.INT@CHRISTOPHERGUY.COM LOS ANGELES

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living in singapore

HUMANS OF THE US EMBASSY SINGAPORE Justin Higgins Counselor for Public Diplomacy

Hello, my name is Justin Higgins. I’m the Counselor for Public Diplomacy here at the US Embassy Singapore. When people ask where I’m from, they’re often surprised when I say Washington, DC. Not many people are true natives of the capital, but I am. My roots in the area run deep—my grandfather was an Air Force officer who moved my mother’s family to DC after he finished his WWII service, and that’s where I grew up.

I first became interested in Asia after teaching English in Japan from 1992 to 1994. I served my first Foreign Service tour in Jakarta, studied Chinese in Taiwan from 2010-2011, and worked at our Embassy in Beijing for 3 years. I also spent 2 years in Hawaii as the Deputy Political Advisor for the IndoPacific Command. I’m no stranger to this region, and it feels great to be back.

LIVING IN SINGAPORE MAGAZINE

I actually had a connection to Singapore long before this posting—one of my college roommates was Singaporean. He introduced me to local favorites like chicken rice and char kway teow. I’ve loved them ever since! I visited Singapore for the first time back in 1992. A lot has changed since then, but I’ve always been struck by the can-do, pragmatic spirit of Singaporeans, no matter their background. That spirit lives despite the many changes to the Lion City, and that’s something I’ve always appreciated.

Serving as a US diplomat is a privilege. For me, what makes America unique is its diversity. Throughout our history, people have come here seeking freedom and opportunity.

I’m proud to be part of that story, representing the values that make America what it is and ensuring those values continue to resonate across the world.

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Crossover Ceremony and My Scouting Experience

By Suraya Bush, Troop 1010G Scouting America has allowed me to have fun outdoors from primary to high school. I joined Scouting America, which used to be the Boy Scouts of America, in Kindergarten as a Lion Scout in a Cub Scout Pack. Because Cub Scouts are young primary school students, our parents help us learn new skills like tying knots, hiking, and camping. Our whole family went on campouts and hikes with our Cub Scout Pack.

I graduated from Cub Scouts to the Scouting America Troop for middle school and high school kids in a Crossover ceremony last year. During the annual Crossover ceremony, older Troop Scouts use their knot-tying skills to build a bridge from logs and lashings. The Cub Scouts then walk across the bridge to join the Troop Scouts waiting for them on the other side. The Crossover party also includes a big bonfire with our friends and family and a fun night of camping at the Scout campground in Sarimbun.

There are two Troops for boys, Troop 07 at SAS (Singapore American School) and Troop 10 at SAIS (Stamford American International School), and one Troop for girls, Troop 1010G, also at SAIS, where I belong. In our Scouting America Troops, we learn new skills like kayaking, earning merit badges, camping in Singapore and other countries, and making friends with Scouts in other Troops. We work on ranks from Scout all the way up to the famous Eagle Scout rank.

My leadership role in Troop 1010G is to be the Den Chief, so my job is to help the Cub Scouts prepare to join our Troops during the Crossover ceremony. I love my role as Den Chief because I know what it was like to start as a Cub Scout in primary school and then join a Troop for older students in middle school. The biggest difference between the Troop Scouts and Cub Scouts is that we are more independent in the Troop. Our parents still support us, but we get to plan the meetings and campouts. Joining the Troop means we don’t always camp with our family, and now we can camp on our own with the Troop.

Scouting is a great way to show commitment and learn new skills with friends. You don’t just learn from your parents and your teachers.

Instead, you get to mix with other people in the program and learn from other youth Scouts like me.

Being a Scout with the Troop is rewarding because I have achieved things in life, and I get to be a role model by helping the Cub Scouts become Troop Scouts like me. The main goal for Den Chiefs is to help the Cub Scouts earn their rank advancements and make them feel welcome in their new Troop. Also, I will show good leadership and commitment to scouting by teaching the younger scouts how to do things.

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LIVING IN SINGAPORE MAGAZINE

A Memorable Girl Scout Camping Trip to Saint John’s Island

By Alexis L. and Uriana A., Cadette Troop 80 Our Girl Scout Cadette troop recently went on an exciting camping trip to Saint John’s Island.

We had other younger troops with us, ranging from Brownies (seven through nine years old) and younger Cadettes (11 and older). While each troop had its own age-appropriate program, we all agreed the weekend was packed with fun, learning, and many activities that brought us closer to nature and each other.

From cooking our own meals to exploring the sea, this trip was definitely one of the best Girl Scout experiences of the year.

of us taking turns to get them just right - crispy on the outside and juicy on the inside. Afterwards, we made s’mores, the highlight of a Girl Scout campout. Over the warmth of the campfire and sweet s’mores, we shared stories, jokes, and songs under the starry night sky.

We went on an intertidal walk around Saint John’s Island in the afternoon. We waded through shallow waters and had an amazing experience being up close and personal with exotic-looking marine life. While some of the marine life was fascinating, we also learned the importance of being cautious, as some can be toxic, and to be mindful not to disturb their natural habitats! It was a hands-on way to learn about the sea, and we felt like we had discovered a hidden world under the water’s surface.

Our trip to Saint John’s Island was a perfect mix of adventure and learning. We learned to appreciate the lovely nature we have surrounding cosmopolitan Singapore and the importance of environmental conservation. It also helped us develop outdoor skills, leadership, resilience, and a wonderful bonding opportunity with our Girl Scout Sisters, big and small!

In addition to the outdoor adventures, we planned some fun activities for the younger Brownies.

Our original plan of Nature Bingo did not proceed due to rain. Still, we improvised with a game of Splat!, a fast-paced game where everyone had to respond quickly to different Girl Scout-related questions, as it After a scenic ferry ride from was also the weekend to celebrate Singapore, we settled into our the birthday of the founder of Girl lodgings before exploring the Scouts, Juliette Gordon Low. The island. We stopped by the St. John’s Brownies especially enjoyed the Island National Marine Laboratory activity, and we all had a great time to check out the conservation learning in a fun and interactive efforts for the island and took a way, finishing with mini prizes walk to the neighboring Lazarus given to the winners. It was a Island. The trail took us through special bonding opportunity for rocky shores and lush greenery, all levels, and the and we spotted “We had so much fun! sudden rain taught all kinds of birds and small wildlife. I loved the pillow fight, us the importance of building a fort, and adaptability and being The peaceful walk allowed us having a campfire. It prepared, one of our Girl Scout mottos. to appreciate the was a fun bonding beauty of nature experience with my We also learned that flexibility and creativity and reflect on how troop.” -Victoria, are just as important as important it is to Troop 66 planning ahead! protect nature.

Another memorable activity was cooking our dinner over a campfire.

With help from our troop leaders, we roasted hot dogs on sticks, each

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"The Girl Scout camp was a really fun experience because we got to bond with the older girls, and we did a lot of fun activities, like a beach cleanup and exploring nature. I want to do it again!" -Heidi, Troop 66

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HEAD SPACE

By Andrea McKenna Brankin

RETAIL THERAPY: THE GOOD, THE BAD, AND THE UGLY With this issue of Living in Singapore focusing on all things financial, it’s apropos to talk about how financial planning and, in particular, spending can affect mental health. That means my favorite pastime when I’m bored, feeling bad, or sometimes feeling overly good: RETAIL THERAPY! As a person with Bipolar Disorder, over-spending can be a real problem, as we often seek immediate gratification to manage feelings, instead of, well, managing feelings. A more productive way is dealing with intense symptoms by going to therapy, keeping strict on meds, or just finding a more wholesome activity to bring joy. In my book, Bipolar Phoenix, I talk about how I struggled (and still struggle sometimes) with shopping too much. It was one of my main bipolar features. It didn’t work out that well at the time, but I continue to work on it so that I don’t use retail therapy as my only therapy. Being mindful is key. (One trick I have is to focus on food shopping and meal planning, which is helpful to my family and focuses on a need over a want.)

THE GOOD: You might be surprised to hear that there are some good aspects to retail therapy. If you want to treat yourself and set aside money for it, retail therapy can feel good. You get something nice that you wanted, which gives you the same dopamine (boost hormone) release as other joyful activities, and you have something to show for it. This release can surely distract you from negative emotions, but keeping the control factor in the shopping is critical. This circles back to having a budget for this.

Of course, picking out stylish items can help build confidence! “If you look good, you feel good” is the working theory here and is also part of a chapter in my book.

Celebrating outfits goes back to the Romans, as ceremony of dress was a big thing for that culture.

Another positive tick for retail therapy is the social aspect.

Maybe you join up with your friends for a day out with lunch, which fosters bonding and support during a tough time. Or just getting out of the house can stimulate your brain and help you feel more connected to daily living.

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THE BAD: Many of the bad aspects of retail therapy in some ways mimic the good things. Boosting your morale by buying new things may get out of hand. And online shopping is not great for that because it offers even more immediate gratification. Too much dopamine is a bad thing. And you will eventually need more of it as your habit develops.

In addition, you may find that when everything is delivered, you either don’t remember firing off that order, or you just don’t really want it. I’ve noticed in Singapore that refunds are not that common either. So that is a complication of buyer’s remorse.

Another negative part of retail therapy is the reward aspect.

We may justify shopping by saying it’s self-care and we need a reward for a bad day or difficult feelings. Read that again.

Does that sound healthy?

THE UGLY: The worst thing that can happen with too much retail therapy is going bankrupt, of course, from overuse of credit cards and inability to pay the bills. It is common for people suffering from emotional challenges to end up with this problem, but that’s not everyone, and it doesn’t have to be you.

Overall, keeping an eye on finances and working within a budget can help keep you on track with retail therapy.

Learning how to deal with negative emotions by seeing a therapist or even taking a walk is on point As noted, I’m a fan of retail therapy myself, and though I still have work to do to manage it, it still can bring me some joy without destroying the joy of it by overdoing it. Everything in moderation really does work here.

Happy (mindful) shopping!

LIVING IN SINGAPORE MAGAZINE

LIFTING EACH OTHER UP EMPOWERMENT THROUGH POWERLIFTING FOR GIRLS

By Riya, tenth-grade student, Singapore American School

Every Girl’s Secret Weapon: Superhero Strength Imagine Wonder Woman without her metal cuffs. Now, imagine her with them, deflecting bullets, bad guys, and boosting her power significantly. This is what strength training is like for girls— quite literally building a stronger body and immune system while protecting ourselves from long-term illnesses.

For years, strength training has been (mis)labelled "for guys only," shoved away in a dusty corner of the women’s fitness world. But if we break that box open, we’ll find that this gatekept art form isn’t just about muscles—it’s about tapping into one’s inner power.

Rather than a boys-only club, strength training is a superpower waiting for you to claim and wield.

Myth-Busting Here’s a myth that refuses to die: "Lifting weights makes you bulky." In reality, it’s physiologically difficult for most women to bulk up. But, think of it this way: while men’s bodies contain the hormones to become the Hulk, women are built to channel the sleek strength of Black Widow—strong, agile, and unstoppable.

Myth 2: "Strength training is dangerous." Sure, if you attempt to deadlift a car without knowing what you’re doing, danger might be afoot.

But, with proper guidance and attention to form, strength training is significantly

safer than many team sports. It’s like learning to drive: a little instruction goes a long way in keeping things smooth and injury-free.

Unexpected Benefits We’ve just begun to scratch the surface of this iceberg. The perks of strength training are overtly and covertly visible—from glowing skin, boosted metabolism, and improved posture to enhanced stamina. But, more than the weights, strength training is about lifting yourself.

Every rep, every weight lifted, is a tiny declaration of belief in your own power. Think of each dumbbell curl as a vote of confidence for your future self.

That’s what I, a Singapore American School high school sophomore, have discovered. At first, I struggled with gym intimidation and self-doubt. The mirrors felt like spotlights, the weights like insurmountable mountains. But as weeks turned into months, I kept showing up. The weights I lifted grew, and so did my self-esteem. And the stability and discipline I built at the gym trickled into other aspects of life, making me feel calm and comfortable in my own skin—at school, in friendships, and more.

Getting Started The best part? You don’t need to transform your garage into a powerlifting gym to get started.

Strength training can be as simple as

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bodyweight exercises and resistance bands in your living room or going to a gym. The key is to start light and prioritize form. A supportive coach, friend, or even online guide can be invaluable in making the process safe and fun. But it’s important to remember that the key is consistency, not perfection; even a single rep today is a step closer to a better, more internally strong version of yourself tomorrow.

The Final Lift It’s time for girls to reclaim the weight room, the gym floor, and their sense of strength—both physical and mental. Imagine standing tall, not just because of the weights you’ve lifted but because of how far you’ve pushed yourself. Each milestone shattered, each new daily goal set, is a testament to showing up for yourself.

So grab those dumbbells, cast your vote of confidence, and watch as strength training transforms more than your muscles. You’re not just building biceps; you’re sculpting resilience, self-belief, and confidence. If not for a trophy or a medal, do it to earn the satisfaction of knowing you’re well on your way to becoming your strongest, most unstoppable self.

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Coming Soon!

Singapore American School SSG/ PEI Registration No 196400340R Registration Period: 22 June 2023 to 21 June 2027 Accredited by the Western Association of Schools and Colleges

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LIVING IN SINGAPORE MAGAZINE

NAVIGATING US TAXES

WHILE LIVING IN SINGAPORE

By Jared Garfield, JD, LLM, Tax Attorney, Hone Maxwell LLP

Living in Singapore as a US citizen or permanent resident (i.e., green card holder) comes with unique and often complicated US tax obligations. The US imposes worldwide taxation on its citizens and green card holders, regardless of where they live or where their income is earned. Additionally, the US requires taxpayers to disclose information about certain foreign assets they own. Americans living abroad are more likely to have acquired foreign assets that require reporting, such as bank accounts.

Tax Deadlines US citizens and green card holders must file federal tax returns annually, even when living abroad. Key deadlines include: • April 15th: Standard filing deadline.

• June 15th: Automatic two-month extension for those living outside the US. • October 15th: Extended deadline available by request (Form 4868).

While the filing deadline is extended, the payment deadline is not. Taxpayers may be subject to interest and failure-topay penalties if any taxes owed are not paid by April 15.

Estimating and paying taxes by that date is advisable to minimize interest and penalties.

Avoiding Double Taxation on Foreign Income Although the US taxes worldwide income, several provisions help mitigate ‘double taxation’ on foreign earnings. In this

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context, double taxation refers to paying tax to two or more countries on the same income.

• Foreign Tax Credits (FTC): Taxpayers can claim a dollarfor-dollar credit for foreign taxes paid on income taxed by the US (Form 1116). This provision can be helpful for employment income, business income, and investment income.

• Foreign Earned Income Exclusion (FEIE): Qualifying taxpayers may exclude $130,000 (for 2024) of foreign earned income from US taxation (Form 2555).

Qualification depends on meeting either the physical presence or bona fide residence test. This is useful only for employment income earned while working outside the US. • Tax Treaties: While the US does not have a tax treaty with Singapore, treaties with other countries may apply if income is earned in treaty countries. However, tax treaties generally do not provide much benefit for US citizens because, in most treaties, the US reserves the right to tax its citizens as if the treaty had not been entered into.

Foreign Asset Reporting All US taxpayers must report certain foreign assets to the IRS and/or the Financial Crimes Enforcement Network (FinCEN).

While living abroad, taxpayers are likely to acquire foreign assets, which must be reported; therefore, Americans in Singapore should carefully consider these requirements.

Here are the main areas of concern:

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Bank Accounts If the aggregate value of a taxpayer’s foreign financial accounts exceeds $10,000 at any time during the year, they must file a Foreign Bank Account Report (FBAR) using FinCEN Form 114.

Accurate reporting is critical, as penalties for noncompliance can be costly.

Foreign Business Entities Ownership of foreign business entities, such as a foreign corporation, can trigger additional reporting obligations in various circumstances. This area is particularly complex, so it is recommended that taxpayers consult with a US international tax professional to determine their specific reporting obligations. Common reporting includes: • Controlled Foreign Corporations (CFC): Generally, US persons who own 10% or more of a CFC must report ownership on Form 5471. A CFC is any foreign corporation of which more than 50% of the voting power or value is owned by US shareholders who own at least 10%.

• Passive Foreign Investment Companies (PFICs): Investments in foreign mutual funds, ETFs, some foreign life insurance policies, or similar vehicles are classified as PFICs. These investments carry onerous tax rules and require annual reporting (Form 8621). The taxation of PFICs is complex and can result in high tax rates if not appropriately managed.

• Other foreign business entities: Ownership of foreign partnerships, foreign disregarded entities, and foreign corporations that are not CFCs can also trigger additional reporting. The required reporting depends on the taxpayer’s ownership, transactions made with the entities, the entity's value, and other foreign assets owned.

Foreign Trusts The taxation of foreign trusts is another area of significant complexity. US beneficiaries or owners of foreign trusts must comply with extensive reporting requirements, such as filing Forms 3520 and 3520-A. Failure to do so can result in significant penalties. Depending on the structure of the trust, the income of the trust may also be subject to US taxation.

Distributions from and contributions to a foreign trust may be subject to taxation and/or additional reporting. Because foreign trust taxation is complicated and many different trust structures are available, taxpayers should seek personalized advice to ensure they understand the specific tax implications and reporting requirements for their situation.

Common Mistakes US tax laws are complicated, particularly when foreign assets and income are involved, so it is common for taxpayers to make mistakes. Here are five of the most common international tax mistakes that taxpayers make:

Failing to Report Low-Value Foreign Bank Accounts The FBAR is required when the total value of all foreign bank accounts exceeds $10,000. If that amount is exceeded, all foreign bank accounts must be reported, even dormant accounts or accounts with zero value. It is common for taxpayers to think they only must report the accounts with more than $10,000, but this is not the case.

Not Reporting Worldwide Income US citizens and green card holders are taxed on their worldwide income, regardless of where they live or earn money. Many taxpayers mistakenly believe they do not need to file an income tax return if they are only earning money outside the US.

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Inadvertently Owning Passive Foreign Investment Companies (PFICs) Many US taxpayers unknowingly invest in PFICs such as foreign mutual funds or ETFs without realizing the complex tax rules they trigger. PFICs are generally subject to higher tax rates and strict reporting requirements. The most common mistake is failing to recognize an investment as a PFIC, which can result in penalties, interest charges, and other compliance issues.

Mismanaging Retirement Accounts Foreign pension plans or retirement accounts may be treated differently for US tax purposes. Taxpayers often fail to recognize taxable events or necessary reporting for these accounts because they assume the US will treat it the same as the foreign country.

Overlooking State Tax Obligations Some US states, like California and New York, may continue to tax individuals living abroad if they maintain sufficient ties to the state. States may also impose taxes on income earned within the state. Taxpayers often overlook these obligations when living abroad.

Fixing Compliance Issues If tax filings were missed, there are several options to resolve non-compliance. Each option has specific criteria and has its benefits and risks, making it essential to receive personalized advice. The key features of each option are outlined below:

Reasonable Cause To qualify, taxpayers must prove that the non-compliance was due to reasonable cause, such as a misunderstanding of the rules or reliance on incorrect advice. The taxpayer must show they acted in good faith and took steps to correct the mistake promptly. If accepted, no penalties for filing late or failing to report will be assessed.

Streamlined Filing Compliance Procedures This program is available to qualifying taxpayers who were non-willful in their failure to file required forms. Generally, this program requires filing 3 years of new or amended tax returns and 6 years of FBARs. Taxpayers must pay any taxes owed, and penalties can sometimes be reduced or eliminated.

Delinquent FBAR Submission A taxpayer who failed to file the FBAR but properly reported all income from foreign accounts on their tax returns may qualify for a delinquent FBAR submission. This program allows for the late filing of the FBAR without penalty.

Voluntary Disclosure Program (VDP) This program is primarily for taxpayers who have willfully failed to comply and may be subject to criminal penalties. It requires full disclosure of all non-compliant activities and payment of back taxes, interest, and penalties. This was designed to encourage taxpayers to come forward and resolve noncompliance issues before the IRS takes enforcement actions.

Conclusion Navigating US tax obligations while living in Singapore can be challenging, but understanding key rules and deadlines will help taxpayers stay compliant and avoid penalties. If something has been missed, working quickly to address any issues provides access to more options for resolving non-compliance, such as the Streamlined Filing Compliance Procedures. Voluntary disclosure can reduce penalties and offer more favorable outcomes, while waiting for IRS action may limit options and increase penalties.

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COMPLEXITIES OF EXPAT

FINANCIAL PLANNING AND INVESTING

By Avrio Wealth

Financial planning is the process of defining your financial needs, focusing on your priorities, and creating a plan that will ultimately support you in reaching your life’s financial goals. Cross-border financial planning adds both complexities and opportunities to the process.

In cross-border financial planning, we first need to revisit all aspects of your financial life because what worked well at home doesn’t necessarily work now as an expat. We often find that new clients were implementing a plan with their professionals back home who may be managing their wealth incorrectly or aren’t experienced with the complexities of expat tax, global estate planning, business structuring, or insurance solutions. Some of the professionals say they are expat advisors, but they aren’t expats living in Singapore, and they don’t really know what you face day to day. We do; we are expats like our clients.

As fiduciaries, we work with and for our clients, providing objective advice that places their best interest ahead of ours.

We maintain transparency by charging flat fees for our services. Our team holds

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multiple industry designations, including CFP®, CFA®, CAIA®, and Enrolled Agent (US tax designation).

will be retiring in a country that doesn’t recognize the tax-free status of a Roth.

Opportunity and complexity!

Each client is unique. How we take apart an existing plan and implement a new plan is driven by financial goals, risk profile, time horizon, family circumstances, and resources available for the journey. We offer international and local perspectives, helping clients secure a better tomorrow by bringing clarity to finances.

Contributing to your IRA or Roth IRA is an opportunity, but it also adds complexity because of income thresholds that must be met or not exceeded. Should you contribute to an IRA or Roth IRA when not eligible, the contributions need to be recharacterized; otherwise, IRS penalties accrue on excess contributions.

One complexity related to US taxpayers is global taxation, yet being in a lowtax jurisdiction such as Singapore creates opportunities. There may be an opportunity to convert IRAs and old 401Ks into Roth IRAs (make sure your advisor understands the Department of Labor’s paperwork requirements if recommending this!) to take advantage of lower tax rates while abroad, enjoy tax-free income in retirement, and ease estate planning, especially with a non-US spouse. Using software, we analyze our clients’ situations to maintain their tax brackets and avoid higher taxation. This strategy is very effective, except if you

Investment opportunities exist when one spouse is a US taxpayer and the other is not. There are ways to alleviate capital gains with spousal transfers when done correctly at the same custodian. Tax efficiency within types of investments can be achieved not only between US/ non-US spouses but also as it relates to the location of assets. Often, we’ll see clients holding income-producing investments within a retirement account.

Depending upon age and each client’s unique circumstances, we’d probably rather see growth investments in a retirement account to take advantage of compounding and time in the markets.

Having a non-US spouse own income-

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an eye on estate tax efficiency. Complexity and opportunity!

We take pride in working with clients to create robust, cross-border financial plans backed by our depth of experience and international and local perspectives.

For more information, email: info@ avriowealth.com or call +65 6240 6865.

generating investments is tax efficient versus a US taxpayer if in a high tax bracket.

Avrio removes the complexity of opening investment accounts abroad by having multiple custodians in Singapore who generate 1099s for US tax reporting. Our clients use their Singapore address, not an address where they don’t live.

Estate plans need to consider nationalities, asset types, and location of assets. Our clients may require global estate plans, which include multiple wills for their global property.

We use revocable trusts to avoid probate,

maintain privacy, and ease the transfer of assets to loved ones. Irrevocable trusts are used for tax planning purposes, including foreign trusts that will ultimately hold assets for US beneficiaries. Leaving investment accounts, pensions, and insurances to named beneficiaries requires careful analysis. Just because you have a beneficiary designation doesn’t mean the funds will pass smoothly to the designated beneficiary. US and non-US taxpayers may be required to file forms with the US IRS in order to receive the proceeds from an estate. We carefully consider how to facilitate cross-border estate settlement with

This material is intended for educational and informational purposes only. It is not intended to provide specific advice or recommendations for any individual. Additionally, you should consult with your Financial Advisor, Tax Advisor, or Attorney on your specific situation. The views expressed in the material are that of the author and do not necessarily reflect those of any market, regulatory body, State or Federal Agency, or Association. All efforts have been made to report or share true and accurate information. However, the information may become materially outdated or otherwise rendered incorrect due to subsequent new research or other changes, without notice. The author nor the firm are able to always verify the content from third-party sources. For additional information about the firm, please visit the MAS Website at https://www.mas.gov.sg/ and the SEC Website at www.adviserinfo.sec.gov. For a copy of the firm's ADV Part 2 Brochure, please contact us at info@ avriowealth.com.

PLANNING AHEAD

By Lindy Hiemstra

I admit it. I hate anything to do with budgeting or finances or taxes. The mere mention of any of these phrases literally makes me shudder. I’m not sure why, either. I’m actually pretty good with numbers. Heck, I was a good math student. I was a creepy good all-around student in high school. (To be fair, I’m from a small town in Texas where school wasn’t all that tough.) If it hadn’t been for a stupid C in my tax class – the only C I ever got in my life – I think I would have graduated in the top five of my class. Stupid taxes. Maybe that was the start of my sheer hatred of anything financial.

The funny thing is that I spend a lot of time thinking about budgets and finances for work. I’m pretty good at all the planning, and I know my way around a spreadsheet. I love negotiating contracts and making things work for my company and client. And, heck, I was in sales for years, which is totally a numbers game! So I can do financial stuff, but it doesn’t mean I like doing financial stuff.

At home, I’ve been pretty spoiled by my husband, who handles everything for us. Pay bills? Check. Invest our money? Check. Plan our retirement. Check. I just drift along, happy as a lark, secure knowing that he’s got everything handled. <<<<RECORD SCREECH>>>> But wait, what if something happens to him? Would I know where everything is? Where is our money? What are the account numbers and the passwords? Would we have to move?

Sadly, three dear friends of mine have lost their husbands at a very young age in the past two years. Two men left their accounts in immaculate order. The other didn’t. Either way, figuring it out for the surviving spouse is not easy. It’s downright overwhelming. I managed my parent’s probate, and dear God, it took forever. So do yourselves a favor and get a handle on all this now.

Here are some reasons why: 1. Avoid Chaos

Losing a spouse is bad enough. You are in no state to figure out what bills are due. Having a clear picture about things like income, debts, savings, and investments will really help. Trying to figure it all out when you’re grieving means you may miss some really important things.

2. Financial Stability

If your spouse dies, are you okay financially? Do you need to pull your kids out of international school? Repatriate? Get a job? Are there insurance policies that might provide some help? What’s the story with your kids’ college accounts? Knowing what’s what helps you keep your life on the even keel and helps keep things in check for your kids.

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3. Access to Accounts

One of the friends I mentioned before thought all would be okay because he had been sick for a while. They knew he was dying.

This was in the US. No international accounts to think about. No complicated financials. They prepared for his death. But when she went to access the accounts, she realized her name wasn’t on some of them. It took months to gain access, which was really challenging and ended up involving expensive lawyers. Yikes.

4. Understanding What You Owe

You need to know what you bring in and how much you spend every month. Do you have outstanding loans? Credit card balances? Are there bills you don’t know about?

These are just a few things you need to ponder to ensure you are prepared for the worst day of your life. Don’t let your finances add to your heartache! Nobody likes to talk about this stuff. NOBODY. But having these conversations with your spouse is one of those musts in life.

HOW TO PREPARE NOW To ensure you’re prepared, get moving on the items below. You can even buy one of these books on Amazon to get you headed in the right direction.

• Have open discussions with your spouse about finances. Nope, it’s not fun to think about this stuff, much less talk about it, but do it. You must.

• Keep a document listing all accounts, passwords, and financial contacts.

• Review and update beneficiary information regularly.

• Understand your household budget and expenses. Hopefully, you already know about this, but maybe your spouse pays bills you don’t know about. Find out!

• Know where wills, insurance policies, and legal documents are stored.

• Consult a financial advisor for professional guidance.

Look, this stuff isn’t fun to think about. I don’t even like thinking about monthly bills! But trying to piece together a financial plan when you’re grieving is not a solution. Be proactive now to make things far more manageable when the worst day of your life hits.

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WILLS, GUARDIANS, AND

TRANSITIONAL GUARDIANS

By Chartwell Associates

Estate planning involves critical tasks that encompass creating or updating a will, appointing an executor or executors, designating guardians for dependents, deciding beneficiaries and gifts, deciding funeral arrangements, establishing powers of attorney in case of mental incapacity, and minimizing estate taxes through implementing annual gifting strategies and possibly setting up trust accounts. These measures ensure a well-structured and taxefficient transfer of assets, preserving your legacy for generations to come.

Choosing a guardian for your child is a profoundly important decision that every parent must contemplate. While no one wants to imagine not being there for their child, it’s vital to prepare for all possibilities. A legal guardian is someone appointed to care for your child if you and your partner pass away before the child reaches adulthood. This decision shouldn’t be left to the courts, as they might choose someone who doesn’t align with your wishes or values.

You may assume that your mother, sister, or another family member would automatically be chosen to take care of your child, but without naming a guardian in your will, anyone can step forward, and a judge will decide who gets custody. To avoid this, it's essential to name guardians in your will.

THE ROLE OF A TRANSITIONAL GUARDIAN A transitional guardian plays a crucial role, especially if there is a time gap between your passing and the permanent guardian taking custody due to logistical reasons, such as living far away.

Designating a transitional guardian can ensure that your child stays in a familiar environment and reduce unnecessary disruptions to their lives during this traumatic period.

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This is especially important for expats, who often live far from family. Therefore, the guardians will need to travel to Singapore for some time to take custody of the child or children.

If there is no transitional guardian, and the guardian has not taken custody of the children, they will be cared for by the government.

This could make a traumatic time even more difficult for a child.

HOW TO CHOOSE THE RIGHT GUARDIAN Selecting someone to raise your child in your absence is one of the toughest decisions you will face as a parent. Here are a few factors to consider: Parenting Style and Values: Consider whose parenting style, morals, and religious beliefs most closely mirror your own. This alignment can ensure continuity in the way your child is raised.

Emotional, Financial, and Physical Capacity: Assess who is most capable of taking on the responsibility of raising a child. This includes their emotional availability, financial stability, and physical capacity.

Existing Relationship with Your Child: Consider who your child feels most comfortable with and with whom they already have a bond.

Proximity: If your chosen guardian lives far away, consider the implications of your child moving. Would moving cause significant disruptions, such as changing schools?

Family Dynamics: If the prospective guardian has children, consider how your child would fit into their household.

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HAVING THE CONVERSATION

FINANCIAL STABILITY

Once you've narrowed your list, have an open conversation with your potential guardians. Discussing this will reveal who is genuinely willing and able to take on the role. It may even highlight feelings or attitudes that you hadn’t considered.

Choose someone with the financial means to support your child.

Raising a child is expensive, and you wouldn’t want to impose an economic burden on someone not equipped to handle it. Put life insurance in place to ensure adequate money to raise your child and complete their education.

CHOOSING A GUARDIAN FOR PROPERTY Some parents choose one person to be both the personal guardian and the property guardian or trustee, managing their child's finances. While this can streamline processes, separating these roles can also be beneficial if it ensures the right expertise for managing finances.

LONGEVITY

PRACTICAL CONSIDERATIONS

MAKING THE DECISION

When choosing a guardian, consider their lifestyle and how raising a child would fit into it. For example:

Deciding on a guardian involves weighing many factors and balancing the pros and cons. It may help to list these factors in order of priority and create a "pros and cons" list. Importantly, don’t forget to name a backup guardian in case your first choice cannot serve.

Health and Stamina: Do they have the enduring health and energy needed to raise a young child?

Proximity to Important People: How close do they live to other important figures in your child's life?

TEMPORARY AND PERMANENT GUARDIANS Appointing a temporary guardian is as important as naming a permanent one. If you become temporarily incapacitated, a temporary guardian will ensure your child stays nearby and in familiar surroundings.

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Finally, consider the age and health of your potential guardians.

While your parents might be an obvious choice, younger guardians might be more likely to see through the years until your child reaches adulthood.

Ultimately, while the decision may be daunting, having a plan will provide peace of mind that your child will be cared for by someone you trust and who shares your values.

If you would like more information on Transitional Guardians, Wills, and Powers of Attorney, please feel free to contact us at +65 8786 0010, info@chartwell-associates.com, or visit our website.

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LIVING IN SINGAPORE:

QUICK GUIDE TO BUYING REAL ESTATE IN SINGAPORE

By Aimee @littleluxurylist

Tired of paying rent and finally considering buying real estate in Singapore? Singapore undoubtedly has one of the most expensive housing markets in the world. But if you’re tired of yet another rent increase, you may consider buying real estate and putting down roots in the Little Red Dot.

Narrow Down Property Type and Size

Determine Your Budget

PRs can buy: • Resale HDBs • Resale Executive Condominiums (ECs) over 10 years old (met minimum occupation period) • Privatized ECs • Private Condos • Strata landed homes • Landed properties in Sentosa Cove • Landed properties (with approval from Singapore Land Authority)

Cost is key. How much would you realistically want to spend?

According to DBS, average condo prices in Singapore are S$1.5 million and up for non-Core Central Region and S$2.5 million for Core Central Region.

The home-related costs to consider in Singapore are: 1. Home price 2. Agent fee (if applicable, this may be paid by the seller or split with the seller’s agent in a co-broking arrangement) 3. Stamp Duty 4. Additional Buyer Stamp Duty (ABSD - applicable if you own more than one property) Besides the home price, the most considerable fee to consider is the Stamp Duty (as noted in the list above, this is assuming the agent’s fee is paid by the seller, and this is a first property). This property tax is based on a certain percentage of the purchase price for specific increments from S$180,000 - S$1,500,000 and a flat 6% after S$1,500,000. For example, a S$1,500,000 listing price will incur a S$44,600 stamp duty.

The American Advantage The ABSD does not apply to American citizens due to a free trade agreement between Singapore and the US. IRAS states that ABSD is not applicable for American citizens for the first property, but will be 20% and 30%, respectively, for the second and third properties.

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What kind of property would you want to buy? NonSingaporeans are only eligible to buy a few types of properties without approval. This also differs if you are a Permanent Resident, as outlined by PropertyGuru.

Non-PRs can buy: • Privatized ECs • Private Condos • Landed properties in Sentosa Cove • Landed properties (with approval from Singapore Land Authority) The most popular real estate listings portals are PropertyGuru and 99.co. Once you have set your budget, start narrowing down the number of bedrooms and districts where you would like to purchase. Start visiting open houses to get a sense of other areas. Then, you can start refining further to specific neighborhoods or complex names.

Note: Sometimes multiple agents will advertise the same unit, so keep that in mind when looking!

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Focus on your preferences - do you want more space, or would you like to be close to public transportation? Do you need to be in a particular district for school purposes? This will give you a better sense of properties to target. You can then visit these properties on real estate listing portals to view actual transaction prices within the last year. This will help you further refine a reasonable range of prices for your desired property.

Create a Timeline Another important factor to consider when buying property in Singapore is the timing.

First, when would you like to move? If you are in an existing lease, ideally, you can start looking up to a year before your lease date, though keep in mind you may be paying for two properties at once. If you need time after your lease expires, explore whether a month-by-month extension is possible with your landlord.

Then, align your timeline with the seller’s timeline as well. Some properties may also already be tenanted and unavailable for immediate move-ins. This is also the ideal time for you to perform any renovations. Start getting quotes and building it into your budget.

Get a Mortgage and Plan Out Your Total Expenses Prepare for your Initial down payment and expenses The final, but one of the most important pieces, is to get a home loan or mortgage, if you need one, and plan out your overall home-related expenses. The Loan to Value or LTV limit for a bank loan is 75% in Singapore. Thus, you must be able to provide the 25% down payment, with a minimum of 5% in cash (CPF may be used to cover the remaining 20%).

Also, remember that while your LTV is 75%, your Total Debt Servicing Ration (TDSR) is 55%; this means that you can use a maximum of 55% of your monthly income towards your home loan.

For example: The monthly payment on a S$1,125,000 loan (30-year term) with an interest rate of 4.65% is S$5,801 monthly.

Where do you start looking for the best mortgage for you? Singapore has several online mortgage brokers, from MoneySmart to Redbrick. These are digital-first models where mortgage brokers may receive your initial information and then present you with various options across banks. These options will vary depending on the desired type of rate

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(fixed or floating) and the length of the home loan desired.

There are usually no fees on the consumer side from using a mortgage broker, and many banks will cover associated lawyer’s fees (depending on the size of the loan). Once you select a mortgage, the broker may refine your options further.

When you finally settle on a mortgage, you will be connected directly with a bank mortgage specialist to process all the paperwork. This part is relatively seamless, and you will likely only meet the mortgage banker once or twice.

Savings Tip: Some mortgage brokers may offer banks exclusive discounts (cash back or vouchers).

Prepare for ongoing expenses While the mortgage is the largest part of your new homerelated expenses, it is certainly not the only one. Remember to factor in insurance, tax, and potential management fees (if you’re buying a condo). There will be different tax rates depending on whether your home will be owner-occupied (progressive tax on the first S$280,000 up to 32%) or an investment property (a progressive tax on the first S$120,000 up to 36%).

While the home search and process may be long, it is also rewarding to have your own home in Singapore. Have a good sense of the type of property and expected expenses (initial and ongoing), and you will be on your way to your home in Singapore!

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FROM TEA TOSSERS TO TAX COLLECTORS A BRIEF HISTORY OF US GLOBAL TAXATION

By Kyle D. Hegarty

Yes, America loves its citizens so much that it keeps tabs on our income no matter where in the world we flee err, move. How did we get here, and why is the US so obsessed with taxing its expats? Grab your passport, a calculator, and a stiff drink; we’re about to dive into the weird world of US global taxation.

We the people…

America was born from an extreme dislike of taxes. “Taxation without representation!” was a phrase shouted after their British overlords imposed new taxes on the American colonies.

Eventually, a group of drunk Bostonians were so fed up that they decided to dress up like Senator Elizabeth Warren, sneak onto a ship, and destroy a bunch of British tea, something the Brits believe we continue to do to this day.

So we were off to a good, tax-avoiding start…until something changed. That something was the Civil War, when the young US government realized that wars cost a lot of money.

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The income tax was therefore introduced in 1861 and was created to fund the Union’s efforts during the Civil War. The US government was desperate to find revenue wherever it could. By including non-residents, Congress essentially cast the widest net possible, ensuring that no potential source of funds - from citizens living at home or abroad - was left untapped.

They didn’t expect to collect much from expats at the time, but they kept it in the law to make things less complicated.

Less complicated. How quaint.

Fast forward 150+ years, and the taxes on expats remain. Why? Expats have no direct representatives to plead our case. (Senator Warren hasn’t returned any of my calls or Friendster requests.)

Of course, if there was representation, expats would have no excuse to complain and would need to pay taxes because of the representation. That’s a Catch-22 sequel only an accountant would read.

Life, liberty, and the pursuit of happy hour…

Today, we find ourselves grappling with a US tax system that has transformed into the kind of bloated, overreaching bureaucracy that colonial revolutionaries would’ve happily hurled into Boston Harbor.

Take Form 2555, for instance, a masterpiece of modern bureaucracy.

This charming little exercise in patience requires expats to document every day they’ve been abroad, proving they’ve earned their right to the Foreign Earned Income Exclusion (FEIE).

But don’t get too excited. If you make over $120,000 – the average Cold Storage bill for a family of four - the IRS still wants its cut. Even if you don’t earn that much, you still need to do the confusing paperwork or risk becoming roommates with P Diddy.

Then there’s the FBAR (Report of Foreign Bank and Financial Accounts), which demands expats report any foreign bank accounts holding more

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than $10,000. Think of it as a financial confession booth where honesty isn’t met with forgiveness—just hefty penalties if you forget to file. And if FBAR doesn’t scratch your itch for over-reporting, there’s always Form 8938, which takes a deeper dive into your foreign assets, ensuring no dollar (or yen, or peso) escapes the IRS’s omnipresent gaze. All of this is powered by FATCA (Foreign Account Tax Compliance Act), the US’s international tattletale program that conscripts foreign banks into reporting on their American clients. Don’t worry; they love the extra paperwork!

If this is all overwhelming, just remember this: FATCA is the f.u.b.a.r. of FBAR. In Conclusion…

What started as a rebellion against oppressive taxation has turned into one of the world’s most complicated and clingy tax systems. The US government has built an ironic system where its citizens remain bound to their homeland, not by patriotism, but by an endless parade of forms, filings, and penalties—regardless of where they roam.

So, next time you’re filling out Form 2555 from your local hawker center, just remember: Freedom is priceless, but the paperwork to prove it definitely isn’t.

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HOW CAN YOU

HELP SAVE THE PLANET?

By Richard Hartung

Many people feel that nothing they do to reduce climate change, from taking the bus to turning off a light, will make a difference. Companies and governments, they believe, should take considerable actions to change our electricity, transport, and agriculture systems to reduce climate change that causes wildfires, floods, and heat waves. The reality is different. What each of us does has a significant effect.

Individual Action Matters “There is no question that individual behavior change is an important tool in the arsenal to stop the climate crisis,” said Brookings Senior Fellow Dana Fisher. Analysis by Project Drawdown even quantified the impact, finding that individual and household actions can result in as much as 30 percent of the emissions reductions needed to avoid dangerous climate change.

Moreover, researchers at the University of Bath in the UK added that small actions you take every day can improve your environment, health, and wallet. The most challenging part is knowing which changes you can make will actually make a difference.

What to Do The key question, then, is what you can do that will have the greatest impact. While there are hundreds of actions that can help, there is a general consensus among researchers and other experts that three things individuals do will have the biggest effect: 1. Eat a plant-rich diet and waste less of it.

2. Drive and fly less.

3. Use less energy.

One is changing how you eat and store food. Eating a plantrich diet and reducing the amount of food you waste has the most significant impact, researchers at Project Drawdown opined. Along with reducing carbon and methane emissions, cutting meat consumption signals to your grocery store and food producers that consumers want less high-emitting meat and dairy production. About 30 percent of food worldwide is wasted or lost, so reducing the food you waste results in lower methane emissions from landfills and fewer forests being chopped down for land to grow wasted food. University of Leeds researchers said that although a totally vegan diet is most effective, switching from beef or lamb to chicken creates sizeable savings. You can also serve smaller portions of meat and more vegetables or try “Meatless Monday” once a week.

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To reduce waste, buy and cook the right-sized meals, check the refrigerator regularly to ensure you use food before it spoils, and freeze leftovers.

Another is driving and flying less. University of Leeds researchers noted that the latest Intergovernmental Panel on Climate Change (IPCC) report highlighted that the most effective things to avoid involve transport. Living without a car reduces greenhouse gas (GHG) emissions by about 2 tons of carbon dioxide (CO₂) per person yearly, while avoiding a single long-distance roundtrip flight cuts emissions by about 1.9 tons. WWF suggested cycling or walking whenever possible, using an electric bike or scooter, taking public transport, and ride-sharing instead of driving your own car.

And 56 percent of experts in a survey by The Guardian said reducing flying, cutting back on gas- or diesel-powered transport in favor of electric, and taking public transport is most effective.

The third is reducing energy usage, especially in your home.

Project Drawdown said that generating electricity from coal and natural gas produces about 20-25 percent of the world’s GHG emissions. “It’s absolutely imperative to reduce energy usage,” Project Drawdown’s Crystal Chissell told NBC. WWF said that since energy is primarily generated by burning fossil fuels, the most important things to do are to reduce energy consumption and switch to renewable energy. And Leeds researchers suggested improving carbon efficiency at home by adding insulation, using heat pumps, or installing solar panels. You can also lower the air conditioning or heating temperature, turn off lights and electronic devices, air dry your clothes, and buy energy-efficient appliances.

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Magnify your Impact While individual actions are important, sharing what you do and voting magnify your personal impact. “Think of your social network as your conservation superpower,” Yale Climate Connections suggested. “We all have friends and family who trust us. If you can encourage just one other person to change their behavior, this can double your environmental impact.” The Guardian found in its survey that 76 percent of experts said the most effective action is voting for politicians who pledge strong climate measures where fair elections occur.

reduction behavior, total US greenhouse gas emissions would decrease by eight percent, shrinking the gap between what was promised in the Paris Agreement and where it is now by 80 percent.

Individual actions to reduce climate change clearly matter, and doing your part to reduce GHG emissions can indeed help save the planet.

Clean energy advocate Aliya Haq similarly told the National Resources Defense Council (NRDC) that even though “change only happens when individuals take action,” the single most significant way to make an impact on global climate change is to “talk to your friends and family, and make sure your representatives are making good decisions.”

The positive impact of your actions may be even greater than you imagine.

Behavioral scientists at Rare analyzed the effect of seven personal choices on climate change: switching to an EV, reducing air travel, eating a plant-rich diet, offsetting carbon, reducing food waste, tending carbon-sequestering soil, and purchasing green energy. If ten percent of people in each category adopted a

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THE RETURN OF PRO WOMEN'S TENNIS TO SINGAPORE

By Susan Williams

Ann Li and Elise Mertens. Photo: WTA/Ashok Kumar

As a tennis fan and recreational player, I was excited to see professional tennis right here at home on courts that I could play on! It also presented an incredible opportunity for Singapore’s younger tennis players, who were able to serve as ball kids after completing at least five training sessions.

Singapore recently hosted the first international women’s tennis tournament since 2019, when Sport Singapore and the Women’s Tennis Association (WTA) introduced the Singapore Tennis Open (STO). Founded in 1986 as the Carlsberg Singapore Women’s Open, the tournament ran for five years, with a final sixth year in 1994 after taking a three-year hiatus. Previously held on outdoor courts, the new iteration of the tournament took place on indoor courts at the newly constructed Kallang Tennis Hub.

the semifinals. In the championship match, Mertens faced American Ann Li. Demonstrating her experience and skill, Mertens secured the title with a 6-1, 6-4 victory, claiming her ninth career WTA singles title and her first since October 2023.

Doubles Competition The doubles final featured the second-seeded duo of Desirae Krawczyk from the United States and Giuliana Olmos from Mexico against China's Wang Xinyu and Zheng Saisai.

Krawczyk and Olmos showcased exceptional teamwork and strategy, overcoming a mid-match surge from their opponents to win 7-5, 6-0. This victory marked their first title together in nearly five years, highlighting their successful partnership on the court.

The Open featured a 32-player singles draw and a 16-team doubles draw, attracting prominent players from around the globe. Participants included top-seeded Anna Kalinskaya from Russia, 2021 US Open champion Emma Raducanu from the United Kingdom, and former Australian Open winner Sofia Kenin from the United States. The event also saw participation from Grand Slam doubles champions Elise Mertens of Belgium and Wang Xinyu of China, who competed in the singles category, as well as 2025 Australian Open doubles champion Taylor Townsend from the United States.

Singles Competition Elise Mertens, the tournament's second seed, delivered an outstanding performance throughout the week. She advanced to the final after a series of decisive victories, including a straight-set win over China's Wang Xinyu in

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Ann Li. Photo: WTA/Ashok Kumar

LIVING IN SINGAPORE MAGAZINE

Community Engagement and Activities Beyond the on-court action, the Singapore Tennis Open emphasized community involvement and the promotion of tennis at the grassroots level. The Fan Village at the Kallang Tennis Hub offered a variety of tennis-themed activities, including meet-and-greet sessions with WTA players Tamarine Tanasugarn and Yayuk Basuki, who served as STO Community Ambassadors. These interactions gave fans unique opportunities to engage with professional athletes and learn from their experiences.

The Singapore Tennis Invitational Cup (STIC) ran concurrently with the main tournament. It featured 32 national players from Singapore, Malaysia, Indonesia, and Cambodia. This regional competition aimed to showcase local talent and foster a spirit of camaraderie among neighboring countries.

Singapore emerged victorious in the STIC final, edging past Indonesia with a 3-2 victory.

The success of the inaugural Singapore Tennis Open has set the stage for the tournament to become a staple in the WTA calendar. Plans are already in place to host the event annually through 2027. This commitment underscores Singapore's dedication to solidifying its status as a premier destination for international sporting events.

The 2025 Singapore Tennis Open not only brought elite women's tennis back to Singapore but also fostered community engagement and regional collaboration. The tournament's successful debut promises a bright future for tennis in the region, inspiring a new generation of players and enthusiasts.

• The first Singaporean who got a chance to play at Wimbledon was Angeline Devi Devanthiran in 1985.

• The first Singaporean who won an ATP Tour Title was Wong Shoon Keat in 1989.

• The first Singaporean who played at all four Grand Slam tournaments was Stefanie Tan in 2013.

• In 2023, the number of tennis court bookings in Singapore was approximately 205,700. That's about 563 per day!

• Tennis balls are yellow to make them more visible to TV cameras and before 1986, all balls were white!

• At the BNP Paribas WTA Finals Singapore in 2016, on opening day specially-trained dogs played the role of ball kids.

• Ever wondered where the 15, 30, 40 scoring system came from? One theory is that clock faces were originally used to keep tabs on the score, with a quarter move of the hand to indicate 15, 30, and 45, and game over when the hand moved to 60. But, in order to ensure that a game couldn’t be won by a one point difference, the concept of ‘deuce’ was created. The movement to 45 on the clock face was changed to 40, and subsequent winning points would move the clock hands to 50, then 60. If a player failed to win two consecutive points, the clock would move back to 40, or ‘deuce’.

So now you know.

Desirae Krawczyk and Giuliana Olmos. Photo: WTA/Ashok Kumar

American Hailey Baptiste. Photo: WTA/Ashok Kumar

LIVING IN SINGAPORE MAGAZINE

Team Singapore. Photo: Singapore Sports Hub

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