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International Tax Lunch: Irrevocable Trusts are the Best Way to Own Real Estate (If You Are a Foreign Investor) (4173344A)

Date:Friday, December 8, 2017
Time:3:00 PM - 4:00 PM
(Registration at 2:30 PM)
Facility:Webcast or Webinar, Online
CPE Credit:1.0 Technical Business
Instructor: Philip D. Hodgen
Vendor:California CPA Education Foundation
Course Level:Overview
Early Bird Price:$30.00 FICPA Members, $45.00 Non-Members


Irrevocable trusts offer the best of all possible worlds for tax efficiency: long-term capital gain tax rates when real estate is sold and protection from estate tax for the trust's assets. This session will show how irrevocable trusts (foreign or domestic) can be used by nonresident purchasers of U.S. real estate, whether for personal use or for investment.

  • Recognize the tax benefits of irrevocable trusts compared to other real estate holding structures.
  • Identify situations where an irrevocable trust will be useful.
  • Determine whether it is possible to use portfolio interest lending structures with an irrevocable trust for a nonresident investor.

Major Topics:
  • U.S. taxation of nonresident investors in U.S. real estate.
  • Using irrevocable trusts to eliminate estate tax exposure for U.S. real estate owned by nonresidents.
  • How to create an irrevocable trust to hold U.S. real estate when you do not want to use an independent trustee.

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.