Gulf Coast- U.S. Taxation of Trusts - Domestic and International

Tuesday, October 01, 2019
Sarasota Yacht Club - 1100 John Ringling Blvd, Sarasota, FL 34236-1512
8:30am - 10:30am (opens at 8:00am) EST
Technical Business

Registration is 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.

$40.00 Regular Price
$60.00 Regular Price
Course Type: Chapter Events
Course Code: 19/GU100119
Vendor: Florida Institute of CPAs (Chapter)
Field of Study: Business Management & Organization


U.S. Taxation of Trusts - Domestic and International
Credit(s) and Type: 2 | Technical Business

Gary Forster is the managing partner and co-founder of ForsterBoughman. Gary’s practice includes domestic and international corporate law, asset protection, tax, and estateplanning. Gary handles a wide variety of corporate and personal planning matters.

Gary spent the first decade of his career structuring and closing some of the largest corporate transactions in the region. The mergers and acquisitions Gary consummated range from the national consolidation of regional US construction and transportation interests to real estate investment trusts, hospitals and surgical centers. Gary is one of the few attorneys in Central Florida with experience in cross-border corporate transactions.

Gary’s corporate work with some of the most prominent companies and entrepreneurs in Florida and abroad led him to expand his practice 15 years ago. Successful clients require substantial tax, estate and asset protection planning. Gary recognized that certain wealthy clients require a single partner contact, familiar with both business law and tax planning and structuring. Gary serves that purpose. Gary has designed and drafted hundreds of corporate documents and asset protection plans.


Gary is the author of two books. In 2013, he wrote Asset Protection for Professionals, Entrepreneurs and Investors, a guide to asset protection strategies for clients and their ?nancial advisors, now in its second edition. In 2016, Gary finished the first edition of The U.S. Estate and Gift Tax and the Non-Citizen, which explains how resident and non-resident foreign nationals are impacted by the U.S. Estate and Gift Tax.

Gary writes and lectures nationally on the topics of asset protection, international tax and corporate law. Gary’s articles can be found in such publications as the Florida Bar Journal and the American Bar Association’s Probate and Property Magazine. For a list of Gary's articles and speaking engagements, please see our website (

Gary’s legislative amendments were adopted as Section 43A of the Nevis LLC Ordinance – NevisLimited Liability Company (Amendment) Ordinance, 2015. Gary is rated AV–Preeminent, by Martindale-Hubbell and speaks Spanish fluently.

Brian Page practices in the areas of domestic and international estate planning, domestic and international tax planning, federal and state tax controversy, and probate and trust administration.

Brian has extensive experience developing sophisticated estate plans for wealthy individuals and families. These plans are designed to reduce potential tax burdens within the context of each client’s overall estate-planning objectives. To accomplish this task, Brian uses sophisticated planning vehicles - including specialized tax planning trusts, family-limited partnerships, limited liability companies, and private foundations - and tailors them to meet his clients' specific needs. Brian also works with clients to create and implement effective estate plans that take advantage of the laws of foreign jurisdictions.

Brian also advises clients on both domestic and international tax issues. This includes planning for all federal tax issues that might arise for U.S. residents, non-resident aliens, green card holders,and their ownership interests in foreign trusts, corporations, or other entities. It also encompasses the taxation of foreign trusts, pre-immigration tax planning for non-resident aliens, expatriation tax planning for US residents, the taxation of crypto-currency, and the analysis of federal income and transfer taxes on nonresident aliens, green card holders, and their families.

 In his fiduciary administration practice, Brian works with clients regarding the administration and management of estates and trusts, and he counsels fiduciaries and beneficiaries regarding a wide range of administration and federal tax matters. This includes preparing estate and fiduciary income tax returns and representing fiduciaries before the Internal Revenue Service.

In his tax controversy practice, Brian represents clients in all stages of tax controversy before the Internal Revenue Service and the Florida Department of Revenue. From state sales tax audits to federal backup withholding issues, Brian has extensive experience resolving tax disputes for his clients.

Brian writes and lectures frequently on the topics of estate planning, federal taxation, international taxation, foreign trusts, and pre-immigration planning.

FBAP135-Seminar_Outline (1).pdf

Chapter Registration Contact
Name: Samantha Phillips
Phone: (941) 953-7451, ext. 3268

Meal Description

Breakfast buffet provided by Sarasota Yacht Club.

Member Cost $40.00
Non Member Cost $60.00
Student Cost: $0

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    Florida Institute of CPAs
    3800 Esplanade Way, Suite 210
    Tallahassee, FL 32311
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EZMaterials Course Booklet

Professional Attendee

Time: Tuesday

Student Attendee

Time: Tuesday

CPE sponsors

The Florida Institute of Certified Public Accountants (FICPA) 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 website: