International Tax Lunch: Classification of Foreign Pensions?"Foreign Trust Issues and Tax Deferral

Course Details


Friday, February 8, 2019

10:00am – 11:00am
(Registration: 9:30am)

Field of Study


Course Number


CPE Credit

1 hour CPE credit

Level of Knowledge



CalCPA Education Foundation




Many U.S. citizens and immigrants have foreign pensions. U.S. tax law does not accommodate them well. Often these pensions are not tax deferred. Learn to recognize when foreign pension fail to provide tax deferral and the U.S. tax and reporting consequences.


  • Nonqualified plans under 402(b)
  • Foreign grantor trusts
  • Nonqualified annuity
  • Information reporting
  • Lookthrough issues
  • Treaty benefits


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

Designed For

CPAs and attorneys.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $50.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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