Oct

    Foreign Trusts and Implications with Foreign Assets

    1 PM EDT

    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).

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      10/21/2021

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      Available for credit

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      10/21/2022

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    • General

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      Approved

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      10/21/2022

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      10/21/2022

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      Self apply

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      10/21/2022

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      10/21/2022

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      10/21/2022

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    • General

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      Applied for

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      10/21/2022

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    • General

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      Approved

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      10/21/2022

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    • General

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      Approved

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      Available until:

      10/21/2022

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    • General

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      Applied for

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    • General

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    Speakers:

    Lian Fang, Withers Bergman LLP, New York, NY
    Jennifer Einziger, EY LLP, Washington, DC

     

    The ABA will seek 1.5 hours of CLE credit in 60-minute states and 1.8 hours of CLE credit for this program in 50- minute states. Credit hours are estimated and are subject to each state’s approval and credit rounding rules. Please visit www.americanbar.org/mcle for general information on CLE at the ABA.

    Event Details

    Format

    Web

    Date

    Oct 22, 2019

    2019-10-22T13:00:00-04:00 2019-10-22T14:30:00-04:00 Foreign Trusts and Implications with Foreign Assets

    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).

    Speakers

    Jennifer Einziger

    Ceniarth LLC

    Lian Fang

    Withers Bergman

    Sponsors

    Section of Real Property, Trust and Estate Law

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