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International Tax Lunch: Pensions as Foreign Trusts 4173342A
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U.S. citizens and foreign persons who immigrate to the U.S. often have foreign pensions. The U.S. tax law does not accommodate foreign pensions well, with the result that many of these pensions do not give tax deferral. Learn to recognize when a foreign pension fails to provide tax deferral and the U.S. tax and reporting consequences.

 Export to Your Calendar 2/9/2018
When: 1:00 PM to 2:00 PM
Where: Webinar/Webcast
United States
Presenter: Haoshen Zhong, JD
Contact: April Deneault
801-466-10942


Online registration is available until: 2/9/2018
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Curriculums:   International Tax, Trusts, and Estate Planning

NASBA Credit Category:  Taxes

CPE Hours:  1

Description

U.S. citizens and foreign persons who immigrate to the U.S. often have foreign pensions. The U.S. tax law does not accommodate foreign pensions well, with the result that many of these pensions do not give tax deferral. Learn to recognize when a foreign pension fails to provide tax deferral and the U.S. tax and reporting consequences.

Materials are provided as an ebook for this course.



Major Subjects

  • Nonqualified plans under 402(b)
  • Foreign grantor trusts
  • Form 3520 and Form 3520-A
  • Information reporting
  • Lookthrough issues
  • Treaty benefits

Objectives

  • Determine if a foreign pension is a 402(b) plan, a foreign grantor trust or another arrangement.
  • Identify information filing requirements.
  • Calculate income taxable to the employee.
  • Identify pension assets on which the employee must report income directly.

Level:  Overview

Designed For

CPAs and attorneys.

Advanced Prep:

None.

Prerequisite

None.

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