STEP Los Angeles Fall Advanced Level Half Day Conference | McDermott

STEP Los Angeles Fall Advanced Level Half Day Conference

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Michael Rosen-Prinz will present “Compliance and Planning Conundrums Involving Foreign Trusts and PFICs” at the STEP Los Angeles Advanced Conference.

Topics will include:

  • Treatment of accumulation distribution to US residents
  • Interaction of PFIC inclusions and trust distributions to US residents
  • Avoiding retained interests of foreign settlors under IRC §2104(b)
  • Maintaining grantor trust status beyond date of death of settlor
  • Characterizing and reporting of civil law foundations and other foreign trust-like structures

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