International Tax Lunch: Pensions as Foreign Trusts

The start date for this course has passed. Registration is no longer available.

This course is 1.00 credits
Field of Study
Tax
Course Level
Overview
Vendor
California Society of CPAs

Registration Fees

MSCPA-AICPA Member
$30.00
MSCPA Member
$30.00
AICPA Member
$50.00
Non-Member
$50.00
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Friday, Feb 9, 2018
3:00pm – 4:00pm

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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.

View all webcasts offered in the International Tax Lunch Series.

Materials are provided as an ebook for this course.

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.

Designed For

CPAs and attorneys.

Course 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.

Major Subjects

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

Prerequisites

None.

The start date for this course has passed. Registration is no longer available.