CPE Course International Tax Lunch: Pensions as Foreign Trusts

February 9, 2018

3:00 PM — 4:00 PM

Location Webinar

Member Price $30.00
Non-member Price $50.00

Curriculum Taxation

Field of Interest

Level Overview

Designed For

CPAs and attorneys.

1.00 credits

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Objective

  • Determine if a foreign pension is a 402(b) plan, a foreign grantor trust or another arrangement.
  • Identify information filing requirements.
  • Calculate income taxable to the employee.
  • Identify pension assets on which the employee must report income directly.

Highlights

  • Nonqualified plans under 402(b)
  • Foreign grantor trusts
  • Form 3520 and Form 3520-A
  • Information reporting
  • Lookthrough issues
  • Treaty benefits

Instructors

Prerequisites

None.

Developer

California Society of CPAs

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