transcript   Transcript

Planning with Foreign Grantor and Nongrantor Trusts

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

Full Transcript:



If you are a Privileged Member, just log in and start reading now! If you are not a Privileged Member, please click here to learn how unlimited access to PLI programs may be right for you and your firm.

To access the streaming media of this presentation, please purchase the corresponding seminar segment.

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
(s)
Dean C Berry ~ Cadwalader, Wickersham & Taft LLP
Robert C Lawrence, III ~ Cadwalader, Wickersham & Taft LLP
Share
Email
Transcript FAQ's
  • How Can I Access Transcripts?
    You must be a Member in good standing.

  • Can I access the Video?
    Yes, you can access the video if you have the Adobe Flash plugin installed. Click on the video camera icon when you mouse over each paragraph. The media will begin playback at that point.

  • Can I get CLE credit for reading the transcript?
    No, CLE credit cannot be earned for reading a transcript. CLE credit is issued only for verified attendance while watching a web program. If seeking credit, please verify the program's eligibility for credit and expiration date in your jurisdiction on the web segment launch page before commencing the program.

  • FOLLOW PLI:
  • twitter
  • LinkedIn
  • YouTube
  • RSS

All Contents Copyright © 1996-2018 Practising Law Institute. Continuing Legal Education since 1933.

© 2018 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.