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PRODID://NDCP//515619
BEGIN:VEVENT
DTSTAMP:20260429T131602
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DTSTART:20270415T130000Z
DTEND:20270415T160000Z
UID:515619
SUMMARY:Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach (TFC3)
LOCATION:Webinar
DESCRIPTION:Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach (TFC3)\n\n04/15/27 08:00 AM CST\n - 04/15/27 11:00 AM CST\Description:\nThis course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under tested income (formerly known as global intangible low-taxed income or GILTI), Subpart F, and passive foreign investment company (PFIC) regimes. These computations have been updated to reflect changes enacted by the One Big Beautiful Bill Act (OBBBA). The case study will further evaluate the tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations, empowering participants to advise their clients on the most tax-efficient way to structure their foreign investments.Objectives:
 Explain the similarities and differences between tested income, Subpart F, and PFIC regimes
 Understand the mechanics of income inclusions and foreign tax credits available under tested income, Subpart F, and PFIC regimes
 Compare and contrast the overall tax liability under different circumstances
 Identify tax-planning opportunities for income from foreign corporations
 Presenters:Renata Maroney (Stasaityte), CPAField of Study:Taxes (3)Major Topics:
 Understand how to approach and analyze the U.S. taxation of foreign corporations
 Using an example, calculate tested income, Subpart F, and PFIC income inclusions for an individual and C corporation
 Determine how much foreign tax credit can be claimed against such income inclusions
 Determine how subsequent dividend distributions from the foreign corporation are taxed
 Calculate capital gain on the disposition of the foreign corporation
 Compare different outcomes and discuss the impact of Section 962 election
 Identify basic strategies for managing tax liabilities related to foreign corporations
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach (TFC3)<br /><br />04/15/27 08:00 AM CST - 04/15/27 11:00 AM CST<br />Description:<br />This course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under tested income (formerly known as global intangible low-taxed income or GILTI), Subpart F, and passive foreign investment company (PFIC) regimes. These computations have been updated to reflect changes enacted by the One Big Beautiful Bill Act (OBBBA). The case study will further evaluate the tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations, empowering participants to advise their clients on the most tax-efficient way to structure their foreign investments.<br><br><b>Objectives:</b><br><ul>
    <li>Explain the similarities and differences between tested income, Subpart F, and PFIC regimes</li>
    <li>Understand the mechanics of income inclusions and foreign tax credits available under tested income, Subpart F, and PFIC regimes</li>
    <li>Compare and contrast the overall tax liability under different circumstances</li>
    <li>Identify tax-planning opportunities for income from foreign corporations</li>
</ul><br><b>Presenters:</b><br>Renata Maroney (Stasaityte), CPA<br><br><b>Field of Study:</b><br>Taxes (3)<br><br><b>Major Topics:</b><br><ul>
    <li>Understand how to approach and analyze the U.S. taxation of foreign corporations</li>
    <li>Using an example, calculate tested income, Subpart F, and PFIC income inclusions for an individual and C corporation</li>
    <li>Determine how much foreign tax credit can be claimed against such income inclusions</li>
    <li>Determine how subsequent dividend distributions from the foreign corporation are taxed</li>
    <li>Calculate capital gain on the disposition of the foreign corporation</li>
    <li>Compare different outcomes and discuss the impact of Section 962 election</li>
    <li>Identify basic strategies for managing tax liabilities related to foreign corporations</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
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