Seminar  Program

Basics of International Taxation 2017


Select a Location:

Why You Should Attend
In a global business environment, transactions with customers and suppliers often transcend national borders and investment and activities are frequently cross-border as well.   A working knowledge of the U.S. international tax rules is, therefore, of paramount importance to a wide variety of tax and corporate professionals.

This year’s program will be led by international tax experts and focuses on specific types of outbound and inbound investment and activities, and their U.S. tax consequences. Each panel will focus upon the issues raised by inbound and outbound investments and describe how the U.S. tax rules address the issues raised. In particular, each panel will focus upon how these rules impact financings, mergers, acquisitions and other commercial activities.

What You Will Learn
• Study the impact of Subpart F on global businesses
• Explore the background, purpose and history of foreign tax credits
• Understand the mechanics and significance of tax treaties
• Examine new Treasury guidance on transfer of intangible assets, and on foreign currency
• Get an overview of the reporting and withholding requirements in international transactions
• Learn to recognize Passive Foreign Investment Companies (PFICs)
• Identify the issues raised by a global workforce

Who Should Attend
Corporate, law firm and accounting firm professionals that consider cross-border transactions and need a working knowledge of relevant U.S. international tax rules, and government attorneys who want to stay on top of what’s happening in the international tax arena will benefit from attending this program.


PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 9:00 a.m. - 5:00 p.m.

9:00 Introduction and Opening Remarks
Linda E. Carlisle, John L. Harrington

9:10 Overview of U.S. International Tax System
• Worldwide taxation
• Residence
• Effect of choice of entity
• Deferral
• Sourcing
• Foreign currency
• Permanent establishment
Linda E. Carlisle, John L. Harrington

10:10 Tax Concerns for U.S. Persons Investing or Operating Outside the U.S. (Outbound Investments) – Active Business Operations
• Corporation operating directly (branch form) 
• Business conducted in a pass-through entity (i.e., an entity treated as a partnership for U.S. tax purposes)
• Corporation operating through a corporate subsidiary (Controlled Foreign Corporation  [CFC])
Justin Jesse, Andrea Sharetta

11:25 Networking Break

11:35 Tax Concerns for U.S. Persons Investing or Operating Outside the U.S. (Outbound Investments) – Lending, Licensing and Portfolio Investments
• U.S. tax treatment of investment income (Passive Foreign Investment Companies [PFICs], etc.)
• U.S. tax treatment of loans to foreign persons
• U.S. tax treatment of royalties paid by foreign persons
Ethan A. Atticks, Corey M. Goodman

12:35 Lunch

Afternoon Session: 1:35 p.m. – 5:00 p.m.


1:35 International Tax Reporting and Dealing with Noncompliance
• Tax reporting for U.S. persons with foreign income
• Tax reporting for foreign persons with U.S. income
• Dealing with noncompliance
Robert M. Temin, Josh O. Ungerman

2:35 Relieving and Avoiding Double Tax in an International Context
• Foreign tax credits (FTCs)
• Tax treaties
• Dispute resolution procedures
Karen J. Cate (invited), Matthew M. Chen, Carol P. Tello

3:45 Networking Break

3:55 Outbound Transfers of Intangible Assets and Treatment of Foreign Currency
• Special rules that apply to transfers of intangible property to foreign corporations
• Determining income from Qualified Business Units ("QBUs")
• Treatment of transactions in foreign currency
Jose E. Murillo, Philip B. Wright

5:00 Adjourn

Day Two: 9:00 a.m. - 5:00 p.m.

9:00 Tax Concerns for Foreign Persons Investing in the U.S. (Inbound Investments) – Active Business Investments
• Effectively Connected Income (ECI) and permanent establishment consequences
• Branch profits tax imposition
John D. Bates, David L. Forst

10:30 Networking Break

10:45 Tax Concerns for Foreign Persons Investing in the U.S. (Inbound Investments) – Passive Investments & U.S. Withholding and Reporting
• ECI and use of blockers
• Taxation of U.S. source capital gains and interest
• Foreign Investment in Real Property Tax Act (FIRPTA) 
• U.S. withholding and reporting and Foreign Account Tax Compliance Act (FATCA)
Jeremy M. Naylor, James S.H. Null

12:00 Lunch

Afternoon Session: 1:00 p.m. – 5:00 p.m.

1:00 Transfer Pricing– Inbound and Outbound
• Section 482 and the arm’s length principle
• Transfer pricing methods and their use
• Special considerations for services and intangibles
• Documentation, advance pricing agreements, and mutual agreement procedures
• BEPS and tax reform
Frank (Chip) W. Dunham III (invited), Neal M. Kochman, Melody H. Leung 

2:15 Cross-Border Services and Employment Tax Issues
• U.S. tax rules applicable to U.S. individuals who work outside the United States, including the section 911
  exclusion and sourcing rules
• U.S. and foreign tax consequences to U.S. employers that have employees outside the United States
• U.S. tax consequences to non-U.S. individuals who work in the United States
• U.S. tax consequences to foreign employers that have employees in the United States
• Importance of tax treaties and social security totalization agreements
• Reporting requirements
Narendra Acharya, Candace B. Ewell

3:30 Networking Break

3:45 International Tax Aspects of Tax Reform
• Possible changes to US international tax rules
• Transition Rules
• Tax planning in anticipation of legislation
E. Ray Beeman, Janice A. Mays

5:00 Adjourn

Co-Chair(s)
Linda E. Carlisle ~ Chief Operating Officer & General Counsel, Unicom Capital LLC
John L. Harrington ~ Dentons US LLP
Speaker(s)
Narendra Acharya ~ Baker McKenzie LLP
John D. Bates ~ Baker & Hostetler LLP
E. Ray Beeman ~ Washington Council Ernst & Young
Karen J. Cate ~ Tax Law Specialist; Office of the Associate Chief Counsel (International), Internal Revenue Service
Frank (Chip) W. Dunham III ~ Attorney, Branch 6; Office of the Associate Chief Counsel (International), Internal Revenue Service
David L. Forst ~ Fenwick & West LLP
Corey M. Goodman ~ Cleary Gottlieb Steen & Hamilton LLP
Justin E. Jesse ~ McDermott Will & Emery LLP
Neal M. Kochman ~ Caplin & Drysdale, Chartered
Jeremy M. Naylor ~ Cooley LLP
James S.H. Null ~ Greenberg Traurig LLP
Andrea Sharetta ~ Dentons US LLP
Carol P. Tello ~ Eversheds Sutherland (US) LLP
Robert M. Temin ~ Rödl Langford de Kock LP
Josh O. Ungerman ~ Meadows, Collier, Reed, Cousins , Crouch & Ungerman, L.L.P.
Philip B. Wright ~ Bryan Cave LLP
Program Attorney(s)
Stacey L. Greenblatt ~ Senior Program Attorney, Practising Law Institute

San Francisco Seminar Location

PLI California Center, 685 Market Street, San Francisco, California 94105. (800) 260-4754.

San Francisco Hotel Accommodations

Park Central Hotel, 50 Third Street, San Francisco, CA 94103. 415-974-6400. When calling, please mention PLI and SET#287179. In addition, you may book online at Park Central Hotel PLI.

Omni Hotel San Francisco, 500 California Street, San Francisco, CA 94104. 415-677-9494.  When calling, please mention Practising Law Institute.  You may also book online at PLI Omni Hotel 2017.

Due to high demand we recommend reserving hotel rooms as early as possible.

General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.


U.S. MCLE States

Alabama: PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Alaska:  All PLI products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Arizona:  PLI’s live seminars qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

California:  PLI’s live seminars qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All PLI products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Connecticut: Effective January 1, 2017, all PLI products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Delaware:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Florida:  All PLI products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Georgia:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Hawaii:  All PLI products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Idaho:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Illinois: All PLI products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Indiana:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Iowa:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Kansas:  PLI’s live seminars qualify as “traditional” credit. There is no limit to the number of credits an attorney can earn via traditional programs.

Kentucky:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Louisiana:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Maine:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Minnesota:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Mississippi:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Missouri:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Montana:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nebraska:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Nevada:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Hampshire:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Jersey:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New Mexico:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

New York

Experienced Attorneys:  All PLI products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Newly Admitted Attorneys:  PLI’s transitional live seminars can be used to fulfill the requirements for newly admitted attorneys. All credit categories may be earned via transitional live seminars.

North Carolina:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars

North Dakota:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Ohio:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oklahoma:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Oregon:  All PLI products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Pennsylvania: PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Puerto Rico:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Rhode Island:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

South Carolina:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Tennessee:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Texas:  All PLI products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Utah:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Vermont:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Virgin Islands:  All PLI products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Virginia:  PLI’s live seminars qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

West Virginia:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wisconsin:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

Wyoming:  PLI’s live seminars qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live seminars.

CPD Jurisdictions

British Columbia (CPD-BC):  PLI’s live seminars qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  PLI’s live seminars qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC): PLI’s live seminars can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  PLI’s live seminars qualify as “live” credit. There is no limit to the number of points an attorney can earn via live seminars.

United Kingdom (CPD-UK):  PLI’s live seminars can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  PLI’s live seminars qualify as “live” credit in all Australian jurisdictions. There is no limit to the number of credits an attorney can earn via live seminars.

Other Credit Types

CPE Credit (NASBA): PLI’s live seminars qualify as “Group-Live delivery” credit.

IRS Continuing Education (IRS-CE): PLI’s live seminars may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  PLI’s live seminars may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  PLI’s live seminars may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  PLI’s live seminars may fulfill HR credit requirements.

SHRM Recertification (SHRM):  PLI’s live seminars qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  PLI’s live seminars qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live programs.

Certified Anti-Money Laundering Specialists (CAMS):  PLI’s live seminars may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  PLI’s live seminars may fulfill SW CPE credit requirements.

 

Why You Should Attend
In a global business environment, transactions with customers and suppliers often transcend national borders and investment and activities are frequently cross-border as well.   A working knowledge of the U.S. international tax rules is, therefore, of paramount importance to a wide variety of tax and corporate professionals.

This year’s program will be led by international tax experts and focuses on specific types of outbound and inbound investment and activities, and their U.S. tax consequences. Each panel will focus upon the issues raised by inbound and outbound investments and describe how the U.S. tax rules address the issues raised. In particular, each panel will focus upon how these rules impact financings, mergers, acquisitions and other commercial activities.

What You Will Learn
• Study the impact of Subpart F on global businesses
• Explore the background, purpose and history of foreign tax credits
• Understand the mechanics and significance of tax treaties
• Examine new Treasury guidance on transfer of intangible assets, and on foreign currency
• Get an overview of the reporting and withholding requirements in international transactions
• Learn to recognize Passive Foreign Investment Companies (PFICs)
• Identify the issues raised by a global workforce

Who Should Attend
Corporate, law firm and accounting firm professionals that consider cross-border transactions and need a working knowledge of relevant U.S. international tax rules, and government attorneys who want to stay on top of what’s happening in the international tax arena will benefit from attending this program.


PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

Day One: 9:00 a.m. - 5:00 p.m.

9:00 Introduction and Opening Remarks
Linda E. Carlisle, John L. Harrington

9:10 Overview of U.S. International Tax System
• Worldwide taxation
• Residence
• Effect of choice of entity
• Deferral
• Sourcing
• Foreign currency
• Permanent establishment
Linda E. Carlisle, John L. Harrington

10:10 Tax Concerns for U.S. Persons Investing or Operating Outside the U.S. (Outbound Investments) – Active Business Operations
• Corporation operating directly (branch form) 
• Business conducted in a pass-through entity (i.e., an entity treated as a partnership for U.S. tax purposes)
• Corporation operating through a corporate subsidiary (Controlled Foreign Corporation  [CFC])
Justin Jesse, Andrea Sharetta

11:25 Networking Break

11:35 Tax Concerns for U.S. Persons Investing or Operating Outside the U.S. (Outbound Investments) – Lending, Licensing and Portfolio Investments
• U.S. tax treatment of investment income (Passive Foreign Investment Companies [PFICs], etc.)
• U.S. tax treatment of loans to foreign persons
• U.S. tax treatment of royalties paid by foreign persons
Ethan A. Atticks, Corey M. Goodman

12:35 Lunch

Afternoon Session: 1:35 p.m. – 5:00 p.m.


1:35 International Tax Reporting and Dealing with Noncompliance
• Tax reporting for U.S. persons with foreign income
• Tax reporting for foreign persons with U.S. income
• Dealing with noncompliance
Robert M. Temin, Josh O. Ungerman

2:35 Relieving and Avoiding Double Tax in an International Context
• Foreign tax credits (FTCs)
• Tax treaties
• Dispute resolution procedures
Karen J. Cate (invited), Matthew M. Chen, Carol P. Tello

3:45 Networking Break

3:55 Outbound Transfers of Intangible Assets and Treatment of Foreign Currency
• Special rules that apply to transfers of intangible property to foreign corporations
• Determining income from Qualified Business Units ("QBUs")
• Treatment of transactions in foreign currency
Jose E. Murillo, Philip B. Wright

5:00 Adjourn

Day Two: 9:00 a.m. - 5:00 p.m.

9:00 Tax Concerns for Foreign Persons Investing in the U.S. (Inbound Investments) – Active Business Investments
• Effectively Connected Income (ECI) and permanent establishment consequences
• Branch profits tax imposition
John D. Bates, David L. Forst

10:30 Networking Break

10:45 Tax Concerns for Foreign Persons Investing in the U.S. (Inbound Investments) – Passive Investments & U.S. Withholding and Reporting
• ECI and use of blockers
• Taxation of U.S. source capital gains and interest
• Foreign Investment in Real Property Tax Act (FIRPTA) 
• U.S. withholding and reporting and Foreign Account Tax Compliance Act (FATCA)
Jeremy M. Naylor, James S.H. Null

12:00 Lunch

Afternoon Session: 1:00 p.m. – 5:00 p.m.

1:00 Transfer Pricing– Inbound and Outbound
• Section 482 and the arm’s length principle
• Transfer pricing methods and their use
• Special considerations for services and intangibles
• Documentation, advance pricing agreements, and mutual agreement procedures
• BEPS and tax reform
Frank (Chip) W. Dunham III (invited), Neal M. Kochman, Melody H. Leung 

2:15 Cross-Border Services and Employment Tax Issues
• U.S. tax rules applicable to U.S. individuals who work outside the United States, including the section 911
  exclusion and sourcing rules
• U.S. and foreign tax consequences to U.S. employers that have employees outside the United States
• U.S. tax consequences to non-U.S. individuals who work in the United States
• U.S. tax consequences to foreign employers that have employees in the United States
• Importance of tax treaties and social security totalization agreements
• Reporting requirements
Narendra Acharya, Candace B. Ewell

3:30 Networking Break

3:45 International Tax Aspects of Tax Reform
• Possible changes to US international tax rules
• Transition Rules
• Tax planning in anticipation of legislation
E. Ray Beeman, Janice A. Mays

5:00 Adjourn

Co-Chair(s)
Linda E. Carlisle ~ Chief Operating Officer & General Counsel, Unicom Capital LLC
John L. Harrington ~ Dentons US LLP
Speaker(s)
Narendra Acharya ~ Baker McKenzie LLP
John D. Bates ~ Baker & Hostetler LLP
E. Ray Beeman ~ Washington Council Ernst & Young
Karen J. Cate ~ Tax Law Specialist; Office of the Associate Chief Counsel (International), Internal Revenue Service
Frank (Chip) W. Dunham III ~ Attorney, Branch 6; Office of the Associate Chief Counsel (International), Internal Revenue Service
David L. Forst ~ Fenwick & West LLP
Corey M. Goodman ~ Cleary Gottlieb Steen & Hamilton LLP
Justin E. Jesse ~ McDermott Will & Emery LLP
Neal M. Kochman ~ Caplin & Drysdale, Chartered
Jeremy M. Naylor ~ Cooley LLP
James S.H. Null ~ Greenberg Traurig LLP
Andrea Sharetta ~ Dentons US LLP
Carol P. Tello ~ Eversheds Sutherland (US) LLP
Robert M. Temin ~ Rödl Langford de Kock LP
Josh O. Ungerman ~ Meadows, Collier, Reed, Cousins , Crouch & Ungerman, L.L.P.
Philip B. Wright ~ Bryan Cave LLP
Program Attorney(s)
Stacey L. Greenblatt ~ Senior Program Attorney, Practising Law Institute
General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.

PLI’s live and on-demand webcasts are single-user license products intended for an individual registrant only. Credit will be issued only to the individual registered. If two or more individuals wish to participate in a webcast and receive credit, PLI would be happy to provide a Groupcast – group viewing of a webcast. To schedule a Groupcast, please contact PLI at groupcasts@pli.edu.


U.S. MCLE States

Alabama:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Alaska:  All PLI products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Arizona:  PLI’s live webcasts qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

California:  PLI’s live webcasts qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All PLI products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Connecticut: Effective January 1, 2017, all PLI products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Delaware:  PLI’s live webcasts qualify as “eCLE” credit. Attorneys are limited to 12 credits of eCLE per reporting period.

Florida:  All PLI products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Georgia:  PLI’s live webcasts qualify as “in-house” credit. Attorneys are limited to 6 in-house credits per reporting period.

Hawaii:  All PLI products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Idaho:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Illinois:  All PLI products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Indiana:  PLI’s live webcasts qualify as “distance education” credit. Attorneys are limited to 9 credits of distance education per reporting period.

Iowa:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Kansas:  PLI’s live webcasts qualify as “non-traditional” credit. Attorneys are limited to 5 credits of non-traditional programs per reporting period.

Kentucky:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Louisiana:  PLI’s live webcasts qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

Maine:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Minnesota:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Mississippi:  PLI’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Montana:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Nebraska:  PLI’s live webcasts qualify as “computer-based learning” credit. Attorneys are limited to 5 credits of computer-based learning per reporting period.

Nevada:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

New Hampshire:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

New Jersey:  PLI’s live webcasts qualify as “alternative verifiable learning formats” credit. Attorneys are limited to 12 credits of alternative verifiable learning formats per reporting period.

New Mexico:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

New York

Experienced Attorneys:  All PLI products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Newly Admitted Attorneys:  PLI’s transitional live webcasts can be used to fulfill the requirements for New York newly admitted attorneys. Ethics credit, professional practice credit, and law practice management credit may be earned via transitional live webcasts. Skills credits may not be earned via live webcasts.

North Carolina:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

North Dakota:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Ohio:  PLI’s live webcasts qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Oklahoma:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Oregon:  All PLI products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Pennsylvania:  PLI’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Puerto Rico:  PLI’s live webcasts qualify as “non-traditional” credit. Attorneys are limited to 8 credits of non-traditional programs per reporting period.

Rhode Island:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

South Carolina:  PLI’s live webcasts qualify as “alternatively delivered” credit. Attorneys are limited to 6 credits of alternatively delivered programs per reporting period.

Tennessee:  PLI’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 8 credits of distance learning per reporting period.

Texas:  All PLI products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Utah:  PLI’s live webcasts qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Virgin Islands:  All PLI products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Virginia:  PLI’s live webcasts qualify as “live interactive” credit. There is no limit to the number of credits an attorney can earn via live interactive programs.

Washington:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

West Virginia:  PLI’s live webcasts qualify as “online” credit. Attorneys are limited to 12 credits of online instruction per reporting period.

Wisconsin:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

Wyoming:  PLI’s live webcasts qualify as “live” credit. There is no limit to the number of credits an attorney can earn via live webcasts.

CPD Jurisdictions

British Columbia (CPD-BC):  PLI’s live webcasts qualify as “real-time” credit. There is no limit to the number of credits an attorney can earn via real-time programs.

Ontario (CPD-ON):  PLI’s live webcasts qualify as “interactive” credit. There is no limit to the number of credits an attorney can earn via interactive programs.

Quebec (CPD-QC):  PLI’s live webcasts can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  PLI’s live webcasts qualify as “distance learning” credit. Attorneys are limited to 15 points of distance learning programs per reporting period.

United Kingdom (CPD-UK):  PLI’s live webcasts can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  PLI’s live webcasts may fulfill Australia’s CPD requirements. Credit limits for live webcasts vary according to jurisdiction. Please refer to your jurisdiction’s CPD information page for specifics.

Other Credit Types

CPE Credit (NASBA):  PLI’s live webcasts qualify as “Group-Internet-Based” (GIB) credit.

IRS Continuing Education (IRS-CE):  PLI’s live webcasts may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  PLI’s live webcasts may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  PLI’s live webcasts may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  PLI’s live webcasts may fulfill HR credit requirements.

SHRM Recertification (SHRM):  PLI’s live webcasts qualify as "instructor-led" credit. There is no limit to the number of credits an SHRM professional can earn via instructor-led programs.

Compliance Certification Board (CCB):  PLI’s live webcasts qualify as “live” training events. There is no limit to the number of credits a candidate or certification holder can earn via live programs.

Certified Anti-Money Laundering Specialists (CAMS):  PLI’s live webcasts may fulfill CAMS credit requirements.

New York State Social Worker Continuing Education (SW CPE):  PLI’s live webcasts may fulfill SW CPE credit requirements.

 

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