Practitioner’s Guide to the Sec. 965 Repatriation Tax

Join special guest instructor Mary Beth Lougen, EA, USTCP for the Compass Tax Educators webinar “Practitioner’s Guide to the Sec. 965 Repatriation Tax” on April 3, 2018. Other members of the Compass Tax Educators team will also be available on this webinar to moderate the event and answer questions.

The Tax Cuts & Jobs Act completely redefined the U.S. tax regime for foreign corporations owned by U.S. persons. To facilitate this change, Congress imposed a one-time tax on certain offshore earnings: the learning curve is steep, the IRS issued guidance only last week, and the timeline for our clients is very short. This course outlines the who, what, when, where, and, most importantly, how of computing and paying this tax.

The learning objectives for this webinar include:

• Recognize the new terminology and expanded definitions in §965.
• Identify taxpayers who are subject to the §965 repatriation tax.
• Apply IRS guidance to compute the §965 repatriation tax.
• Prepare the election to pay the §965 tax over 8 years.

Your registration includes:

• A license to attend the live webinar event and the optional question-and-answer session.
• Downloadable course materials and workpapers, along with a coupon code for 1 free use of the Expat Tax Tools Section 965 Online Calculator.
• The opportunity to connect directly with Mary Beth Lougen and the other Compass Tax Educators instructors during the optional question-and-answer session.

Event details:

• Length: 100 minutes (2 CE/CPE) plus optional question-and-answer session (no CE/CPE)
• Prerequisite: None
• Advanced Preparation: None
• Program Level: Intermediate
• IRS Program Number for Live Webinar: NMVBP-T-00099-18-O
• Delivery Method: Online Group Internet-Based Webinar
• Field of Study: Federal Tax Law (IRS); Taxes (NASBA)
• Credit Hours: 2 IRS; 2 NASBA

All continuing education credit is provided through Gregory & Associates, Inc., which is doing business as Compass Tax Educators.