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

Course Details

Date

Friday, February 8, 2019

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

Field of Study

Taxation

Course Number

4183513A

CPE Credit

1 hour CPE credit

Level of Knowledge

Overview

Vendor

CalCPA Education Foundation

Prerequisites

None.

Description

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.

Highlights

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

Objectives

  • 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.

$30.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$50.00
Your Price $50.00

CPE Choice

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

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