Foreign Trusts and Implications with Foreign Assets (On-Demand CLE)

    Foreign Trusts and Implications with Foreign Assets (On-Demand CLE)
    CLE 90 min

    Foreign Trusts and Implications with Foreign Assets (On-Demand CLE)

    This presentation will provide a discussion of foreign grantor and non-grantor trusts, definitional rules, taxation of current and accumulated net income (DNI and UNI), deemed distribution rules under IRC Section 643 and related reporting on IRS Form 3520; in addition, the presentation will cover the basic considerations with specific assets in trust including controlled foreign corporations (CFCs) and passive foreign investment companies (PFICs).

    Select your state to learn more about the credit details and status of CLE application. Credit is not available for states not listed.

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      12/30/2022

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/21/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2020

    1.50 total credit hours including

    • Substantive Law

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    2.00 total credit hours including

    • General

      Status:

      Approved

      2.00 credit hours

      Available until:

      12/30/2021

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for upon completion

      1.50 credit hours

      Available until:

      10/21/2021

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      04/21/2021

    1.80 total credit hours including

    • General

      Status:

      Applied for

      1.80 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/20/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2021

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2021

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/21/2022

    1.80 total credit hours including

    • General

      Status:

      Self apply

      1.80 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      10/21/2022

    1.80 total credit hours including

    • General

      Status:

      Available for credit

      1.80 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/21/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/21/2022

    1.80 total credit hours including

    • General

      Status:

      Reciprocity

      1.80 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      10/21/2024

    1.50 total credit hours including

    • Areas of Professional Practice

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      12/30/2020

    2.00 total credit hours including

    • General

      Status:

      Applied for

      2.00 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • Substantive

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/20/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2021

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/20/2021

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • Law & Legal Procedure

      Status:

      Applied for

      1.50 credit hours

      Available until:

      10/21/2024

    1.80 total credit hours including

    • General

      Status:

      Approved

      1.80 credit hours

      Available until:

      10/21/2022

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/21/2020

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/21/2022

    $175
    NON-MEMBERS
    $150
    MEMBERS
    $95
    SECTION MEMBERS
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    Foreign Trusts and Implications with Foreign Assets (On-Demand CLE)

    Product Details

    Sponsors

    Section of Real Property, Trust and Estate Law

    Page Count

    55

    Product Code

    5431103OLC

    Duration

    90

    Publication Date

    10/22/2019 12:00:00 AM

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