transcript   Transcript

Planning with Foreign Grantor and Nongrantor Trusts

Recorded on: May. 22, 2018
Running Time: 01:15:52

Full Transcript:

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Taken from the Web Program International Estate & Tax Planning 2018 Recorded May 2018 in New York

Planning with Foreign Grantor and Nongrantor Trusts [01:15:52]
  • The different U.S. income tax rules for foreign grantor trusts and foreign nongrantor trusts, and the differences between foreign trusts established by U.S. settlors (outbound trusts) and trusts established by foreign settlors (inbound trusts) will be explained
  • Planning opportunities using inbound foreign grantor trusts for the eventual benefit of U.S. persons will be explored
  • Strategies for minimizing the potential adverse U.S. income tax consequences of the "throwback tax" on distributions of accumulated income from foreign nongrantor trusts to U.S. beneficiaries will be presented
  • Survey reporting requirements for U.S. grantors and beneficiaries, and trustee reporting requirements under the U.S. Foreign Account Tax Compliance Act and the OECD Common reporting Standard will be outlined
  • Important nontax issues, including choice of jurisdiction for foreign trusts will be discussed     

Dean C. Berry, Robert C. Lawrence, III

The purchase price of this Web Program segment includes the following article from the Course Handbook available online:

  • U.S. Tax Planning for Foreign Inbound Grantor and Nongrantor Trusts (March 2018)
    Dean C. Berry
Dean C. Berry ~ Cadwalader, Wickersham & Taft LLP
Robert C. Lawrence, III ~ Cadwalader, Wickersham & Taft LLP
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