International Tax Lunch: Pensions as Foreign Trusts Webcast | 4173342A

Instructors

Date :
February 9, 2018 12:00 PM - 1:00 PM
Location :
Webcast
Facility :
Webcast Event
Level of Difficulty :
Overview
Member Price :
35.00
Nonmember Price :
47.00
CPE Credits :
CPE 1.00, MCLE 1.00, IRS-TX 1.00, CTEC-TX 1.00
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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.

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

Advanced Prep:

None.

Misc. Information:

View all webcasts offered in the International Tax Lunch Series.

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Level of Difficulty:
Overview
Field of Interest:
Taxes
Prerequisites:

None.

Designed For:

CPAs and attorneys.

Instructors

Haoshen Zhong, Esq.

Haoshen Zhong is a lawyer working at HodgenLaw PC, where he works with CPAs in the firm to identify and classify unusual foreign assets. He is commonly asked to examine hair-splitting regulations and areas where the IRS has published scant guidance, then come to a conclusion about how to treat a foreign asset. He first worked with PFICs in the context of foreign insurance plans and from there expanded into other matters related to them. Zhong received his juris doctor degree from U.C. Hastings. Before joining HodgenLaw, he was a patent agent.

No Agenda or Materials posted.