Date: 1/5/2017
| Program: | Trust Distributions to Foreign Beneficiaries |
| Event Sponsor: | Strafford |
We will discuss these and other critical questions:
- What must fiduciaries and their tax advisers know to verify the tax status of foreign or “non-U.S.” beneficiaries?
- What are the withholding requirements on distributions, either actual or allocated, to foreign beneficiaries?
- What are the reporting requirements for both the trust and its foreign beneficiaries on trust distributions?
- What impact do tax treaties have on calculation of net distributable amounts?
- What income items must be treated differently for fiduciary accounting income and DNI calculation purposes when a trust has a non-U.S. person as a beneficiary?
