Theory Training

Theory Trainings

PFIC Taxation Fundamentals (2022)
^$ 149.90 USD
- Explain what qualifies as a PFIC and how to identify them.
- Describe when a taxpayer must file Form 8621.
- Compare and contrast the three different taxation regimes for PFICs.
- Understand the potential penalties & statute of limitation issues with PFIC non-compliance

PFIC Masterclass: Section 1291
^$ 149.90 USD
- Describe the overall §1291 mechanism and its purpose.
- Compute both excess and non-excess distribution amounts under §1291.
- Complete a basic Form 8621 using the §1291 regime.
- Transfer the tax items from a completed Form 8621 using the §1291 regime to the tax return

PFIC Masterclass: QEF & MTM (2022)
^$ 149.90 USD
- Describe the overall QEF and MTM mechanisms and their purposes.
- Analyze the benefits and drawbacks of the QEF and MTM elections.
- Complete a basic Form 8621 using the QEF and MTM regimes.
- Transfer the tax items from a completed Form 8621 using the QEF and MTM regimes to the tax return.

Bundle PFIC Series (2022)
^$ 395.00 USD
- Including 3 trainings:
- PFIC Taxation Fundamentals (2022)
- PFIC Masterclass: Section 1291
- PFIC Masterclass: QEF & MTM (2022)

RETIRED TRAININGS

Advanced International Tax Issues – GILTI Fundamentals (2018)
^$ 149.00 USD
- Identify what taxpayers are subject to GILTI taxation.
- Compare and contrast the taxation of entities and individuals under the GILTI regime.
- Understand the calculations of tested income.
- Describe potential strategies to mitigate GILTI taxation

Practitioner’s Guide to the Sec. 965 Repatriation Tax
^$ 149.00 USD
- 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