Mobile Edition

International Tax Lunch: Pensions as Foreign Trusts (4173342A)

Date:Friday, February 9, 2018
Time:3:00 PM - 4:00 PM
(Registration at 2:30 PM)
Facility:Webcast or Webinar, Online
CPE Credit:1.0 Technical Business
Instructor: Haoshen Zhong
Vendor:California CPA Education Foundation
Course Level:Overview
Early Bird Price:$30.00 FICPA Members, $45.00 Non-Members


U.S. citizens and foreign persons who immigrate to the U.S. often have foreign pensions. The U.S. tax law does not accommodate foreign pensions well, with the result that many of these pensions do not give tax deferral. Learn to recognize when a foreign pension fails to provide tax deferral and the U.S. tax and reporting consequences.

  • Determine if a foreign pension is a 402(b) plan, a foreign grantor trust or another arrangement.
  • Identify information filing requirements.
  • Calculate income taxable to the employee.
  • Identify pension assets on which the employee must report income directly.

Major Topics:
  • Nonqualified plans under 402(b)
  • Foreign grantor trusts
  • Form 3520 and Form 3520-A
  • Information reporting
  • Lookthrough issues
  • Treaty benefits

Who Should Attend:

CPAs and attorneys.


Advanced Preparation:


If listed below, select the appropriate sessions or options to continue with your purchase.

Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.