Designed for professionals who advise foreign persons about U.S. investments and business activities. Increased IRS audit activities, post mortem tax planning alternatives, estate and gift tax consequences and other recent developments will be discussed.
Basic Course Information
Learning Objectives
Acquire a working knowledge, as well as a practical, how-to approach regarding U.S. estate and gift taxation of non-resident alien domiciliaries
Major Subjects
Potential U.S. estate and gift tax consequences associated with U.S. investment by non-resident alien domiciliaries
Increased IRS audit activities in U.S. estate and gift tax areas as they relate to foreign investors
Substantive U.S. estate and gift tax rules relative to foreign investors' planning and tax minimization alternatives; and probate alternatives for foreign investors wishing to minimize disclosures in third-country proceedings associated with transfer of United States and possibly other non-home-country assets
Post-mortem tax planning alternatives: special provisions applicable to U.S. citizens and resident alien domiciliaries married to non-U.S. citizen spouses (e.g., qualified domestic trusts)
Recent developments
Course Materials
Important CPE Credit Information_READ BEFORE WEBCAST UPDATED
(0.47 MB)
Prerequisites
Some knowledge and experience of estate and gift taxation of nonresident aliens Advanced Preparation
None Designed For
Participants willing to learn about taxation issues pertaining to nonresident aliens Original Recording Date
12/09/2019 Yellow Book
No Course Developer
Florida Institute of CPAs (FICPA) Date Added to Catalog
04/03/2019
Additional Information
Complaint Resolution Policy
Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199). Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method
Group Internet Based
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