Live Webinar

100-minute live streaming program
  • August 18
  • 1:00 - 2:40 pm EST

Transfers of Tangible and Intangible Property to a Foreign Corporation

August 18

An in-depth look at the dozens of complex requirements for the filing of IRS Form 926 by U.S. persons, estates and trusts who engage in exchanges or transfers of property to a foreign corporation.

The IRS is vigilant about preventing taxpayers from hiding offshore assets and earnings. Furthermore, in recent years the IRS has become increasingly aggressive about enforcing cross-border corporate reorganizations, divisions, and liquidations. Failure to file, misfiling, or underreporting can have substantial consequences with no statute of limitations. This course includes practical applications you can apply to client situations and will add to your overall knowledge about international tax compliance as it applies to U.S. investors and businesses with overseas holdings, as well as U.S. owners and beneficiaries of foreign trusts. You will learn, step-by-step, how to address the detailed rules and requirements in filing Form 926 to ensure compliance is met.

Learning Objectives

  • You will be able to discuss the primary purpose of Form 926.
  • You will be able to review the basics of international taxation.
  • You will be able to explain the exceptions to filing Form 926.
  • You will be able to define the rules and requirements in filing Form 926 to ensure compliance is met.

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Why Lorman?

Over 35 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

The Purpose of Form 926
  • Ensure Taxes on Transfers of Property by U.S. Persons to Foreign Corporations Are Paid
  • Prevents U.S. Persons From Avoiding Taxes
  • Basics of International Taxation
International Taxation Basics
  • Complexity of Form 926
  • Terms and Definitions
  • Basic Concepts
Changes From Temporary to Proposed Regulations
  • Eliminating Goodwill, Narrowing Definitions
  • Recognizing Income Under IRC 936 Regulations
  • No Favorable Treatment of Intangibles
Form 926 Section-By-Section
  • Purpose
  • Requirements
  • Exceptions
Form 926 Section-By-Section
  • Cash
  • Types of Property
  • Additional Requirements
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Why Lorman?

Over 35 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

Live Webinar Registration

  • AIPB 2.0
     
  • This program is acceptable for 2.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     
  • Enrolled Agents 2.0
     
  • This program qualifies for 2.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     
  • CPE 2.0 including Business Law 2
     
  • Lorman Education Services 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 web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.0 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Business Law for 2.0 hours. Prerequisite: basic knowledge of taxation. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     

Who should attend?

This live webinar is designed for accountants, controllers, CFOs, tax managers, presidents, vice, presidents, business owners and managers, bookkeepers, tax preparers, and enrolled agents.

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Why Lorman?

Over 35 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Jack Brister

Jack Brister

International Wealth Tax Advisors

  • Managing member and founder of International Wealth Tax Advisors
  • Over 30 years of experience in forensic accounting, international tax and tax law
  • Formed International Wealth Tax Advisors (IWTA) in 2015 after leading the international tax division at Deloitte and Touche
  • Specializes in wealth-retention strategies for international investors, multinational businesses, family offices, and U.S. taxpayers working and living abroad
  • Specializes in wealth-retention strategies for international investors, multinational businesses, family offices, and U.S. taxpayers working and living abroad
  • Renowned in both the legal and accounting community as a preeminent expert on foreign trusts and estate taxation
  • Sought-after industry trainer and webinar leader; international speaker for STEP and other organizations
  • Former forensic accountant for U.S. Internal Revenue Service’s Criminal Investigation Unit
  • Regular author/contributor on international tax and the U.S. tax system to JD Supra, the business-to-business daily - circulation >500,000
  • Member of STEP, NYSSCPA, and EACCNY; board member, Laura Pels International Foundation for Theater
  • Can be contacted at [email protected]
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Why Lorman?

Over 35 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 409987
Published 2022
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