GILTI Calculations for Individual CFC Shareholders: New Section 951A Tax on Foreign Intangible Income
Changes to Subpart F Controlled Foreign Corporation Treatment, Recognizing QBAI and More
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will provide tax advisers with a practical guide to the tax reporting challenges of the global intangible low taxed income (GILTI) provisions in the new tax reform bill. The panel will focus on identifying the differences in treatment of controlled foreign corporations (CFC) income under the new regime. The panel will detail the tax calculations and reporting requirements for taxpayers with income subject to GILTI and describe planning opportunities to minimize the tax impact on individuals with CFC holdings.
- Section 951A provisions
- Prior Subpart F/CFC treatment
- Identifying QBAI
- Calculating GILTI
- Planning opportunities to minimize tax impact of foreign intangible holdings
The panel will discuss these and other relevant topics:
- Determining whether an individual taxpayer is subject to GILTI tax under Section 951A
- Identifying QBAI
- Calculating GILTI on CFC income
- Foreign taxes that will reduce U.S. tax on GILTI
- Planning opportunities for clients with CFC assets to minimize GILTI tax
Jordan Reichelt, CPA
Spott Lucey & Wall
Mr. Reichelt provides accounting and compliance services to various businesses including multistate professional... | Read More
Mr. Reichelt provides accounting and compliance services to various businesses including multistate professional service corporations, closely held corporations, foreign corporations, limited liability companies, and partnerships, etc. He works with clients on international business and tax affairs, handling matters for foreign corporations investing in or owning United States businesses, foreign citizens working in the United States, as well as U.S. citizens and residents working abroad.Close
to be announced.
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