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Americans Abroad: Foreign Retirement Accounts (4153009A)
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solve the problem; learn how to prepare Form 8833 to make the treaty election or, if no treaty election is possible, how to properly report contributions to and distributions from foreign retirement accounts; and determine how to report income and capital gain earned on assets contributed to the plan.

When: 2/9/2016
10:30 AM - 11:30 AM
Where: Webcast/Webinar
Presenter: Philip D. Hodgen Esq, LLM
Contact: April Deneault

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The default U.S. tax treatment of a foreign retirement account is likely to be foreign grantor trust, but this can cause unexpected income tax and compliance requirements for the unsuspecting taxpayer. In some cases, an income tax treaty election can solve the problem and cause the foreign retirement account to be treated like a domestic tax-deferred qualified pension plan.


Determine when foreign retirement accounts are tax-deferred or taxable accounts.
Identify when and how to make income tax treaty elections for foreign retirement accounts.
Recognize the correct taxation of and reporting for foreign retirement accounts.

Major Subjects:

Foreign retirement plans
Income tax treaties
Form 3520, Form 3520-A and Form 8938

Designed For:

Tax practitioners advising U.S. taxpayers on foreign tax issues or preparing income tax returns for Americans abroad.


Prerequisite: None


Advanced Prep: None


Speaker: Philip D. Hodgen Esq, LLM

Vendor: CalCPA

Field of Study: Taxation

Level:  Overview

CPE Credit: 1 hour

Acronym: AAITT


Registration Fees:

Members: $35

Nonmembers: $50


Meet the Speaker:

Philip D. W. Hodgen is the principal attorney for Hodgen Law Group, which specializes in the international tax arena. He earned his undergraduate degree from Claremont McKenna College and his law degree from the School of Law at the University of California, Los Angeles. He then went on to earn a Master of Laws degree with a specialty in taxation from the University of San Diego School of Law.   Admitted to the California bar in 1982, Mr. Hodgen spent nine years in law firms and with a large U.S. bank before starting his own firm in 1991. For six years of his youth, he lived in Rhodesia, South Africa and New Zealand.   Mr. Hodgen is a past chair of the International Tax Committee of the State Bar of California's Tax Section and was a member of the Executive Committee of the State Bar of California's Tax Section for 2004-2007.   Mr. Hodgen frequently speaks on a variety of international tax, trust and estate topics to attorneys, accountants, real estate professionals and other groups.

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