U.S. Taxation of Trusts - Domestic and International
Overview:
This course explains the U.S. tax impact of creating, funding and operating both U.S. and foreign trusts. Issues addressed are relevant to citizens, resident non-citizens and non-resident aliens. Topics discussed include the tax impact of a change in status of the grantor, trustee and beneficiaries. Planning strategies presented include gift and estate tax avoidance, pre-immigration and pre-expatriation planning, as well as avoidance of the deemed sale of trust assets.Objectives:
After this presentation, participants will understand:
- Wealth transfer taxes
- U.S. transfer taxes for trusts
- U.S. income taxes, domestic & foreign
- Pre-Immigration planning
- Treaties & compliance
- Asset protection with trusts
Instructors:
Designed For:
CPAs or accounting professionals
Prerequisite:
Some familiarity with accounting
Additional Info:
Thank you for registering for the "U.S. Taxation of Trusts - Domestic and International" OnDemand course. You can begin immediately by going to the 24/7 Learning Library portal at https://ficpa.courselaunch.io and logging in with your current FICPA member login credentials.
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