STEP Los Angeles Fall Advanced Level Half Day Conference

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