Total Credits: 8 including 8 Technical Business
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.
Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Participants will acquire a working knowledge, as well as a practical, how-to approach regarding U.S. estate and gift taxation of non-resident alien domiciliaries
*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
EGTNR 2015-06-01 (4.66 MB) | 613 Pages | Available after Purchase |
Important CPE Credit Information_2015 (0.02 MB) | 1 Pages | Available after Purchase |
IRS CE Credit Request form (0.14 MB) | Available after Purchase |
None
FICPA
08/08/2015
Any professional who advises or consults foreign persons in connection with U.S. investments or U.S. business activities
6/4/2015
Some knowledge and experience with foreign investments and estate planning
No
Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Group Internet Based
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