FATCA Duties for Withholding Agents: Navigating Complex Regulations and New IRS Guidance
Determining Withholdable Payments and Payees; Applying Grandfather Rules; Collecting Documentation
Recording of a 90-minute premium CLE/CPE webinar with Q&A
This CLE course will prepare tax advisors and counsel to understand and guide withholding agents in complying with FATCA and applying the latest IRS guidance. The panel will explain complex, intricate requirements including identifying withholdable payments and payees, meeting documentation requirements, and leveraging grandfather rules.
- Withholdable payments
- FATCA grandfather provisions
- Payee determination
- Documentation requirements
- Latest IRS guidelines
The panel will review these and other key issues:
- What is the required due diligence for withholding agents in determining withholdable payments and payees?
- What are and how can an agent leverage FATCA grandfather provisions?
- What are the best practices to obtain appropriate withholding certificates and other documents from foreign entities?
- How does the latest IRS guidance impact the withholding agents’ required due diligence?
Amie N. Broder
Ms. Broder advises on a variety of business-related tax matters and transactions, including mergers and... | Read More
Ms. Broder advises on a variety of business-related tax matters and transactions, including mergers and acquisitions, cross-border investments and operations, securities offerings, corporate finance, partnership and other pass-through entity issues, and FATCA compliance. She advises electric utilities and other energy companies on a wide range of tax matters, including tax issues relating to abandonments of power plants, deduction versus capitalization issues, and sale-leasebacks of renewable energy facilities.Close
Randall M. Cathell, CPA
Sr. Tax Manager
Mr. Cathell has over 20 years’ experience in federal, international and state tax matters. He focuses... | Read More
Mr. Cathell has over 20 years’ experience in federal, international and state tax matters. He focuses on Sub-chapter C corporations and partnerships in both the private and public sectors, in addition to foreign nationals with US investments. His experience includes tax provisions, uncertain tax positions (FIN 48), multi-state compliance & planning, structuring and reorganizations. He also serves as one of the Firm’s lead specialists on withholding taxes and FATCA compliance and serves clients across the US and in various foreign jurisdictions in this capacity.Close