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Sessions | Instructor | Event Registration |

Event Information

SF International Tax: The U.S Taxation of Foreign Pensions | L2120920
Date: September 24, 2020
Event Start time: 8:30 AM   End time: 9:30 AM
Location: San Francisco

Facility: Virtual Meeting


Member:       $0
Nonmember: $10

CPE Credits:

****This meeting is at capacity, no additional registrations are being accepted.**** 
The U.S. taxation of foreign pensions is one of the most complex aspects of the U.S. tax code. There are significant tax and reporting implication with regards to U.S. persons’ ownership in foreign pensions. This presentation will provide the knowledge needed to issue spot the foreign pension pitfalls, address the basic statutory rules with the client, and learn how to work with an attorney to fill in any gaps (e.g., where a tax opinion is needed or preferred).

  • Recognize tax classification of foreign pensions.
  • Identify tax opportunities involving foreign pensions.
  • Determine tax implications of foreign pensions.

Major Subjects:
How to classify a foreign pension for U.S. tax purposes (i.e., grantor trust, discriminatory employees’ trust, non-discriminator employees’ trust. The differences between the U.S. taxation and reporting obligations of these three classifications. How both employer and employee contributions to the pension plans are taxed from a U.S. a perspective. How distributions from a foreign pension plan are taxed to the recipient employee from a U.S. a perspective (with a deep dive on how the basis rules work in this context).

Level of Difficulty:

Field of Interest:


Designed For:
Attorney's, Bankers, CPAs, Enrolled Agents, Financial Planners, Insurance Agents, Real Estate Agents, and Professional Staff.

Advanced Prep:

Event Notes:
There is NO CPE for this program.