Florida CPA Today

Read the Summer 2022 edition of Florida CPA Today magazine

133345 — Mon, 22 Aug 2022 14:46:41 +0000

Read the Summer 2022 edition of Florida CPA Today magazine 133345 Mon, 08/22/2022 - 10:46

August 22, 2022

The Summer issue of Florida CPA Today magazine is now available online!

In this edition of Florida CPA Today, you'll find:

Important information from DBPR on its new CPE reporting requirements
An in-depth profile of our 2022-23 FICPA Chair: Julian Dozier
Individual profiles of our 2022-23 FICPA Board of Trustees
Technical articles addressing:
- The New Audit Report - What Auditors and Their Clients Need to Know
- SAS No. 145 Changes Coming to Risk-Based Audits
- Condo Reform Laws - Be Aware and Prepare
A look at our Scholarship Foundation's Class of 2022
And the Foundation's renewed mission and vision

Click the button below to read the Summer 2022 edition of FCT!

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Florida CPA Today

FICPA envisions a thriving and future-ready profession

133345 — Thu, 18 Aug 2022 13:58:36 +0000

FICPA envisions a thriving and future-ready profession 133345 Thu, 08/18/2022 - 09:58

August 18, 2022

What a privilege it is to serve the Florida Institute of Certified Public Accountants as its 95th Chair! This organization has played an important role in every stage of my career, and I am grateful to my fellow volunteer leaders – past and present – who played a role in today’s successes.

As an FICPA Council member since 2016, I’ve witnessed remarkable change in our world, profession, and Institute in a short time. But as many of us heard AICPA President & CEO Barry Melancon discuss at MEGA 2022, the rate of change will never be as slow as it is today. Although we’ve all been forced to react to changing circumstances in recent years, institutions adapt and grow best when they’re being proactive.

At the FICPA, we’ve worked diligently over the past year to refine our vision for the profession. As our President & CEO Shelly Weir outlines here, FICPA’s leadership and staff have developed a new five-year strategic plan with one overarching goal: providing you the very best member value.

As the Institute rolls out its strategic plan, I am pleased to also unveil our updated vision and mission statements:

Each part of our mission helps accomplish our broader vision. Ongoing advocacy efforts in Tallahassee and Washington D.C. – together with our close relationship with the Department of Business and Professional Regulation – help protect the value of licensure as we highlight the important role CPAs play in the success of national, state, and local economies. Our forthcoming campaign to promote the profession will increase public awareness of our services and attract the next generation of CPAs. High-quality, flexible, and affordable solutions to educate our members about the latest issues impacting our profession remain central to what we do. And our work to innovate will put us all in position to meet future challenges as CPAs seize valuable business opportunities.

We believe our work over the next five years will advance our vision of a thriving, future-ready profession. Of course, this vision is only possible with your continued dedication and support. Stay tuned for details about how you can help us through your volunteer efforts. I look forward to working alongside you.

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FICPA to launch new strategy plan in its new home

133345 — Thu, 18 Aug 2022 12:58:34 +0000

FICPA to launch new strategy plan in its new home 133345 Thu, 08/18/2022 - 08:58

August 18, 2022

Over the last 12 months, we have worked diligently to lay out a new vision, mission and strategy for the FICPA.

Our Chairs – past and present – Board and Council members, and staff have put together a detailed plan aimed at growth, innovation, and responding to what you told us were your most acute needs.

This is a strategy that puts you, our valued FICPA members, at the center of all that we do.

As you’ll see in detail here, this five-year plan, taking us into 2027, is comprised of four central pillars:

Diversifying our membership and learning programs
Enhancing our member-value proposition
Strengthening our advocacy and public policy engagement
Building a Scholarship Foundation for the future

This is a strategy born out of our efforts to Protect, Promote, Educate and Innovate. We’re committed to meeting the needs of our diverse membership and supporting CPAs throughout their career. We’re here to recruit students, empower Young CPAs, and partner with senior leaders, as we take you a comprehensive member journey through the FICPA, taking your career to the next level.

As we set our plan in motion and take our next step, we’ll soon complete our ongoing relocation to Downtown Orlando. Last month, I approved the final building plans for our brand-new FICPA headquarters. Members will soon be able to visit us at 250 S. Orange Avenue in the Park Building – attached to what was formerly known as the SunTrust Center.

This 11,000-square-foot space was chosen specifically for its proximity to FICPA member firms and organizations. Construction will soon begin as we build out the new HQ, and we hope to have FICPA staff moved some time in late 2022 or early 2023.

As we prepare to write the next chapter in our history, I am immensely grateful to the FICPA volunteer leaders who have helped execute our relocation.

The last two years have been a time of a great change and transition for the FICPA. Soon, we’ll hit the ground running in our new home – equipped with our new vision, mission and plan.

To paraphrase our new 2022-23 Chair Julian Dozier, it’s a great day to be a member of the FICPA!

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Florida CPA Today

Available Now: Florida CPA Today - The 2022 Legislative Report!

133345 — Mon, 23 May 2022 14:44:59 +0000

Available Now: Florida CPA Today - The 2022 Legislative Report! 133345 Mon, 05/23/2022 - 10:44

May 23, 2022

The Spring edition of Florida CPA Today is now available online!

In this advocacy-focused issue, you'll find:

An in-depth breakdown of Florida's Legislative Session
An exclusive Q&A with Florida's Secretary of DBPR, Melanie Griffin
A recap of our 2022 FICPA Advocacy Days
Articles on Florida's 2022 tax package, changes to the DOR audit process, and the CPA Exam
And a look at our all-new Member Benefits brochure: FICPA Drive.

Click here to enjoy our new issue or click here to explore our back catalog!

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FICPA Government Affairs

Florida Department of Business and Professional Regulation

Available Now: Florida CPA Today - The Tax Issue!

133345 — Mon, 07 Feb 2022 20:20:24 +0000

Available Now: Florida CPA Today - The Tax Issue! 133345 Mon, 02/07/2022 - 15:20

February 7, 2022

The Winter 2022 edition of Florida CPA Today is now available online!

The Tax Issue includes:

CEO and Chair messages from Shelly Weir and Kristin Bivona
A look at our inaugural FICPA Leadership Academy
Our 2021 Discussion Leader of the Year Awards
C3: Children, Conversation and Cryptocurrency
IRS Power of Attorney Form 2848: New Methods for Processing and Submission
Accounting vs. U.S. Taxation for Derivatives: Book-Tax Differences Are Here to Stay
Navigating Recent Tax Law Changes
Our CPA/PAC Top 250
And more!

Click here to enjoy our new issue or click here to explore our back catalog!

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Expatriation from the United States, Part 2: The Inheritance Tax

133345 — Thu, 09 Dec 2021 19:18:54 +0000

Expatriation from the United States, Part 2: The Inheritance Tax 133345 Thu, 12/09/2021 - 14:18

December 17, 2021

In addition to the Exit Tax, the HEART Act (Heroes Earnings Assistance and Relief Act of 2008) added a new federal transfer tax, which imposes an Inheritance Tax on certain gifts or bequests (testamentary dispositions) made by a "covered expatriate" to U.S. recipients. This is the second article in our two-part series on the Expatriation Tax.

The Inheritance Tax is payable by the recipient of the gift or bequest, not the expatriate. There is no expiration of the potential applicability of §2801. Thus, a gift or bequest made by a covered expatriate several years (or longer) after expatriating could potentially trigger the tax. The Inheritance Tax is in addition to the mark-to-market income tax paid by the covered expatriate upon exit. Currently, the tax rate imposed by §2801 is 40% of the value of the gift or bequest.

U.S. citizens and residents are generally subject to U.S. estate tax on world-wide assets. Nonresident aliens are not subject to U.S. estate tax on foreign situs assets. Section 2801 taxes U.S. citizens or residents who receive gifts and bequests from expatriates, which would otherwise have escaped U.S. transfer taxes (as a consequence of the donor's expatriation). Transfers by expatriates are subject to a tax similar to the gift tax (imposed under Subtitle B of the Code) but saddle the donee with the Inheritance Tax. Currently, the tax rate applicable to a covered gift or bequest is 40% of the gross value.^[i]

The U.S. Treasury issued proposed regulations on §2801 on Sept. 10, 2015.^[ii] The proposed regulations apply to taxpayers who receive "covered gifts" or "covered bequests" on or after the final regulations are published in the Federal Register. The proposed regulations generally provide insight into the IRS's intended application of the §2801 Inheritance Tax.

Definitions under §2801

"Citizen or resident of the United States"

A citizen or resident of the United States is an individual citizen or a resident as defined in Chapter 11 (Estate Tax) and Chapter 12 (Gift Tax) of the Code, at the time of receipt of the covered gift or covered bequest.^[iii] Under §2801, the definition of U.S. citizens also includes domestic trusts (as defined under §7701(a)(30)(E)), as well as foreign trusts (as defined under §7701(a)(31)) electing to be treated as a domestic trust under Prop. Treas. Reg. §28.2801-5(d).^[iv]

"Covered gift or bequest"

§2801(e)(1) generally provides that a "covered gift" means any gift acquired from a "covered expatriate" (even if the mark-to-market income tax is paid under§ 877A), when received by a U.S. citizen or resident. The definition applies (regardless of the situs of the asset given or whether the property was acquired by the covered expatriate before or after expatriation from the United States).^[v] A "covered bequest" includes any property acquired directly or indirectly by reason of the^[vi] of an individual who, immediately before such death (even if the mark-to-market income tax is paid under §877A), was a "covered expatriate" (regardless of its situs and of whether such property was acquired by the covered expatriate before or after expatriation).^[vii] Gifts or bequests made to a charity or to the spouse of a covered expatriate (to the extent such gifts or bequests would be deductible for Estate or Gift Tax purposes, if the decedent or donor were a U.S. person are not taxed as "covered gifts or bequests."^[viii] Charitable giving may therefore be a potentially viable strategy for mitigating tax under §2801.

"Expatriate and covered expatriate"

The term expatriate is defined in §877A(g)(2) as "any U.S. citizen who relinquishes citizenship and any long-term resident of the United States who ceases to be a lawful permanent resident of the United States." The term "covered expatriate" is defined in §877A(g)(l), as expatriates falling within the applicable minimum income, wealth and tax compliance standards outlined in our initial article, Expatriation from the United States, Part 1: The Exit Tax. The determination of whether an individual is a "covered expatriate" is made as of the "expatriation date" as defined in §877A(g)(3). If the expatriate meets the definition, the expatriate is considered a "covered expatriate" (for the purposes of §2801) at all times subsequent to the expatriation date.

An expatriate is not treated as a "covered expatriate" during any period beginning after the expatriation date during which such individual is again subject to U.S. transfer taxes (under Chapter 11 or Chapter 12 of Subtitle B), as a U.S. citizen or resident. An individual's status as a "covered expatriate" is determined as of the date of the most recent expatriation (if more than one).^[ix]

"U.S. Recipient"

A U.S. recipient includes a U.S. citizen, a U.S. resident, a domestic trust, an electing foreign trust, and "the U.S. citizen or resident shareholders, partners, members, or other interest holders, as the case may be (if any) of a domestic entity that receives a covered gift or covered bequest."^[x] For purposes of §2801, an individual donee of a covered gift or bequest is a "resident," if domiciled in the United States.^[xi]

Exceptions to §2801 Tax

Under the proposed regulations, certain transfers are exempt from the application of the §2801 Inheritance Tax.

Reportable Taxable Gifts

A transfer of property that is a taxable gift under §2503(a) and is reported on the donor's timely filed Form 709 is not a "covered gift" under §2801 (provided the donor also timely pays any gift tax owing). Note that gifts of value less than or equal to the §2503(b) exclusion amount (currently $15,000) are not excluded from the definition of a "covered gift" under §2801.^[xii]

Properties subject to the U.S. Estate Tax

Property included in the gross estate of the "covered expatriate" and reported on a timely filed Form 706 or Form 706-NA is not a "covered bequest" under §2801, provided that the estate also timely pays any estate tax due. Under §2801, estate tax imposed on distributions from or on the remainder of a qualified domestic trust (QDOT) are deemed to be reported on a timely filed Form 706, if the tax due thereon was timely paid.^[xiii]

Transfers to Charities

A gift to a donee described in §2522(b) or a bequest to a beneficiary described in §2055(a) is not a "covered gift" or "covered bequest" (under §2801) to the extent a charitable deduction under §2522 or §2055 would have been allowed if the "covered expatriate" had been a U.S. citizen or resident at the time of transfer.^[xiv]

Transfers to Spouse

A transfer from a "covered expatriate" to the covered expatriate's spouse is not a "covered gift" or "covered bequest" to the extent a marital deduction under §2523 or §2056 would have been allowed if the "covered expatriate" had been a U.S. citizen or resident at the time of the transfer.^[xv]

Qualified Disclaimers

A transfer pursuant to a qualified disclaimer by a "covered expatriate," as defined in §2518(b), is not a "covered gift" or "covered bequest" under §2801.^[xvi]

Application of §2801

A "covered beneficiary" means a U.S. citizen, a U.S. resident, a domestic trust, an electing foreign trust, and "the U.S. citizen and resident shareholders, partners, members, or other interest-holders, as the case may be (if any) of a domestic entity that receives a covered gift or covered bequest." §2801 thus taxes U.S. trust beneficiaries who are domiciled in the United States on gifts or bequests by "covered expatriates."

For U.S. Estate Tax purposes (and thus the application of §2801), "domicile" is determined under the U.S. Treasury Regulations, based on two elements: (i) physical presence and (ii) intent to remain in the U.S.^[xvii]

Liability for §2801 Inheritance Tax

A "covered beneficiary" who receives a "covered gift" or "covered bequest" is liable for payment of the §2801 tax. A foreign trust (absent an election to be treated as a domestic trust) which receives a "covered gift" or "covered bequest" is not liable for the payment of the §2801 tax. Each U.S. trust beneficiary is liable for payment of the §2801 tax upon receipt, either directly or indirectly, of a distribution from the foreign trust, to the extent the distribution is attributable^[xviii] to a "covered gift" or "covered bequest" made to the foreign trust.^[xix]

Computation of §2801 Inheritance Tax

Calculation of Tax

The §2801 tax is calculated by multiplying the "net covered gifts and covered bequests" received by a U.S. recipient during the calendar year by the greater of (as applicable) (i) the highest rate of estate tax under §2001(c) or (ii) the highest rate of gift tax under §2502(a) which are currently equivalent.^[xx] For the purposes of this calculation, "net covered gifts and covered bequests" means the total value of all "covered gifts" and "covered bequests" received by the U.S. recipient during the calendar year, less the §2801(c) per-donee annual exclusion (currently $15,000).^[xxi]

Example of Calculating §2801 Tax

In Year 1, A, a U.S. citizen, receives a $50,000 covered gift from Band an $80,000 covered bequest from C. Both Band Care covered expatriates. In Year 1, the highest estate and gift tax rate is 40 percent and the §2801(c) exempt amount is $15,000 (for tax year 2020). A's §2801 tax for Year 1 is computed by multiplying A's net covered gifts and covered bequests by 40 percent. A's net covered gifts and covered bequests for Year 1 are $115,000, which is determined by reducing A's total covered gifts and covered bequests received during Year 1, $130,000 ($50,000 + $80,000), by the §2801(c) exempt amount of $15,000, the per donee exclusion. A's §2801 tax liability is then reduced by any foreign estate or gift tax paid under §2801(d). Assuming A, B, and C paid no foreign estate or gift tax on the transfers, A's §2801 tax liability for Year 1 is $46,000 ($115,000 X 0.4).

Tax Basis for Payment of §2801 Tax

The U.S. recipient's tax basis in property received as a "covered gift" or "covered bequest" is determined under §1015 and §1014, respectively.^[xxii] As "covered bequests" are not includable in the decedent's gross estate under title 11 of Subtitle B, the property acquired (by the U.S. recipient) will not receive a "step-up" in basis to fair market value (regardless of any §2801 tax paid).^[xxiii] Likewise, any "covered gift" will be governed by the tax basis rules of §1015; and thus maintain a carryover basis from the donor.^[xxiv] While §1015(d) generally permits a basis step-up for the gift tax paid (under chapter 12 of Subtitle B), it does not apply for any tax paid under §2801 for "covered gifts."^[xxv]

Logic of §2801 Tax Regime

While imposing a double tax (income (exit) and transfer) on property transferred, the regime is consistent with the treatment of other gifts or bequests made by non-resident aliens to U.S. citizens or residents. The U.S. recipient generally receives the transferor's basis when assets are removed from the U.S. transfer tax base.

Note that any property subjected to the mark-to-market regime of §877A will have already received a fair market value tax basis based on the expatriation event.^[xxvi] As such, the §2801 tax regime ensures that "covered expatriates" may not conduct tax arbitrage (avoiding U.S. transfer taxes) when transferring foreign or intangible property with an increased basis (post-expatriation) to U.S. citizens or residents.

The imposition of the §2801 tax on assets acquired by the "covered expatriate" after expatriation may be onerous. In such circumstances, all non-U.S. situs assets acquired by the "covered expatriate" (after the expatriation event) are taxed at forty percent (40%) if transferred to a U.S. citizen or resident. Moreover, the U.S. recipient (liable for the tax) will not obtain a basis increase for the §2801 tax paid. As compared to nonresident noncitizens (who may make tax free gifts of foreign situs and intangible U.S. situs property to U.S. residents), "covered expatriates" receive no exemption for foreign or U.S. intangible covered gifts (even if acquired after expatriation).

§2801 Tax Treatment of Foreign Trusts

As noted, §2801 is not imposed on a foreign trust which has U.S. beneficiaries at the time of the "covered gift" or "covered bequest." Instead, the tax is imposed on the U.S. recipient upon receipt of distributions, whether of income or principal, to the extent attributable to one or more "covered gifts" or "covered bequests" (made to the foreign trust by a "covered expatriate").^[xxvii] For the purposes of §2801, a U.S. recipient receives a "distribution" upon transfer of property, directly or indirectly, or a constructive transfer, from a foreign trust.^[xxviii] This determination is made without regard to whether any portion of the trust is treated as owned by a U.S. resident or any other person under the grantor trust rules of Subpart E of Part I, subchapter J, Chapter 1 of the Code and without regard to whether the U.S. recipient of the transfer is designated as a beneficiary (by the terms of the trust).^[xxix] Distributions also include the exercise, release, or lapse of a power of appointment, whether or not general in nature.^[xxx]

Effect of Election to be treated as Domestic Trust

If a foreign trust elects to be treated as a domestic trust for §2801 purposes, it must pay the §2801 tax on all "covered gifts" and "covered bequests" received in the calendar year for which the election (on Form 708) is filed.^[xxxi] If the electing foreign trust has received other "covered gifts" and "covered bequests" in prior tax years, it must also report and pay the §2801 tax on such property's fair market value, determined as of the last day of the calendar year immediately preceding the year of the election (on the portion of the trust attributable to "covered gifts" and "covered bequests").^[xxxii] The covered portion (subject to §2801 tax) is determined by multiplying the fair market value of the foreign trust, as of December 31 of the preceding tax year, by the applicable tax ratio of covered (before and after election) to the fair market value of the trust immediately after the current contribution.^[xxxiii] If accurate records are not available, the §2801 tax will be imposed on the entire trust corpus.^[xxxiv]

Tax Basis for Property Distributed by Foreign Trust

The U.S. recipient's tax basis in the property received from a foreign trust is not increased by the amount of §2801tax paid by such beneficiary. Likewise, the foreign trust's tax basis in the property subject to §2801 (after electing to be treated as a domestic trust for purposes of §2801) is not increased by the amount of §2801 tax paid.

Potential Planning Strategies

Avoiding Covered Expatriate Status. Please see our analysis in Expatriation from the United States, Part I: The Exit Tax. The first article details how to avoid "covered expatriate" status by gifting assets to fall below the $2,000,000 net worth threshold.

Potential Planning Strategies for Mitigating "Inheritance Tax" under §2801

If "covered expatriate" status cannot be avoided, then, in addition to the taxes imposed under §877A, the expatriate must be mindful of the potential exposure (to donee) to tax under §2801.

The §2801 "Inheritance Tax" is potentially triggered upon a "covered expatriate" making a "covered gift or bequest" to a "covered beneficiary." The selection of donees by a covered expatriate is thus critical to avoid the tax. A "covered beneficiary", is a U.S. citizen, a U.S. resident , a domestic trust, an electing foreign trust, and "the U.S. citizen and resident shareholders, partners, members, or other interest-holders, as the case may be (if any) of a domestic entity that receives a covered gift or covered bequest." Where possible, a covered expatriate should consider coordinating gifts to a non-U.S. recipient (i.e., non-U.S. citizens and non-U.S. residents).

Lastly, charitable donations that would qualify for the estate or gift tax charitable deduction are not "covered gifts or bequests." Charitable giving may therefore be a potentially viable strategy for mitigating tax under §2801.

_[i] 8§ 2801(a}; Prop. Treas. Reg. §28.2801-4(b)

_[ii]REG-112997-10, 26 CFR Part 28 (September 10, 2015)

_[iii] Accordingly, whether an individual is a "resident" is based on domicile (presence in the United States and an intent to remain}, notwithstanding that§ 877A adopts the income tax definition of the term. The substantial presence test enacted by the Tax Reform Act of 1984 gave numerical precision to the income tax provision.

_[iv]Prop. Treas. Reg. §28.2801-2(b)

_[v]Prop. Treas. Reg. §28.2801-2(g)

_[vi] The same meaning under chapter 12 of Subtitle B, including, but not limited to, any transfer upon death by bequest, devise, trust provision, beneficiary designation or other contractual arrangement, or by operation of law. See Prop. Treas. Reg. §28.2801-3(b)(1)

_[vii]Prop. Treas. Reg. §28.2801-2(f)

_[viii]IRC § 2801(e){3)

_[ix]Prop. Treas. Reg. § 28.2801-2(h)

_[x]Prop. Treas. Reg.§ 28.2801-2(e)

_[xi]Prop. Treas. Reg.§ 28.2801-2(b)

_[xii]Prop. Treas. Reg. § 28.2801-3(c)(l)

_[xiii]Prop. Treas. Reg. §28.2801-3(c)(2)

_[xiv]Prop. Treas. Reg. §28.2801-3(c)(3)

_[xv]Prop. Treas. Reg. §28.2801-3(c)(4)

_[xvi]Prop. Treas. Reg. §28.2801-3(c)(5)

_[xvii] For the purposes of the Internal Revenue Code, "domicile" is defined as living within a country with no definite present intent of leaving. Determining domicile for estate and gift tax purposes (Subtitle B of the Code) is fact specific. Once a non-citizen establishes the United States as her domicile, she remains a United States domiciliary until a new domicile is established. If there is doubt as to the location of domicile, there is a rebuttable presumption that the decedent was domiciled within the country where he or she resided. See Treas. Reg. §20.0-l(b)(l).

_[xviii]As determined by Prop. Treas. Reg. §28.2801-S(b) and (c)

_[xix]Prop. Treas. Reg. §28.2801-4(a)(3)

_[xx]Prop. Treas. Reg. §28.2801-4(b)(l)

_[xxi]Prop. Treas. Reg. §28.2801-4(b)(2)

_[xxii]Prop. Treas. Reg. §28.2801-(6)(a)

_[xxiii]Treas. Reg.§ 1.1014-2(b)(2)-the fair market value basis step-up under§ 1014(a) does not apply for "property not includible in the decedent's gross estate such as property not situated in the United States acquired from a nonresident who is not a citizen of the United States."

_[xxiv]Treas. Reg.§ 1.1014-2(b)(2)-the fair market value basis step-up under§ 1014(a) does not apply for "property not includible in the decedent's gross estate such as property not situated in the United States acquired from a nonresident who is not a citizen of the United States."

_[xxv]Treas. Reg.§ 1.1015-5 Prop. Treas. Reg. §28.2801-6(a)

_[xxvi]§ 877A(a); See also Paragraph C of Section 3, IRS Notice 2009-85 (October 15, 2009)

_[xxvii]Prop. Treas. Reg. §28.2801-5(a)

_[xxviii] Prop. Treas. Reg. §28.2801-5(b)

_[xxix]Id.

_[xxx]Id.

_[xxxi]Prop. Treas. Reg. §28.2801-5(d)

_[xxxii]Prop. Treas. Reg. §28.2801-5(d)(3)(iii)

_[xxxiii]Prop. Treas/ Reg/ §28.2801-5(c)(1)

_[xxxiv]Prop. Treas. Reg. §28.2801-5(d)(3)(iii)

Gary Forster is managing partner and co-founder of Forster Boughman, a tax and corporate law boutique in greater Orlando, Florida. Gary’s practice includes domestic and international corporate law, asset protection, tax, and estate planning.

J. Brian Page is an attorney at the law firm of ForsterBoughman. He practices in the areas of domestic and international estate planning, domestic and international tax planning, federal and state tax controversy, and probate and trust administration.

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