IC-DISC Tax Law Challenges: Structuring and Planning Techniques to Maximize Tax Savings
Navigating Applicable IRC Sections, Formation and Qualification Issues, and Capturing Maximum Tax Benefits
A live 90-minute premium CLE/CPE video webinar with interactive Q&A
This CLE/CPE course will provide tax counsel and advisers with the guidance necessary to maximize the powerful tax benefits of the interest charge domestic international sales corporation (IC-DISC). The panel will review the complex requirements of applicable IRC sections, formation best practices, qualification issues, and the implications under current tax law.
Outline
- Applicable IRC sections
- Formation
- Drafting the contract between IC-DISC and manufacturing company
- Appropriate legal entity
- Implementation
- Partnerships/S corporations versus C corporations
- Qualification issues
- Qualified export receipts
- Qualified export assets
- Dividends
- Best practices for capturing the maximum tax benefit
Benefits
The panel will review these and other critical issues:
- What benefits does the IC-DISC structure provide to export companies?
- What are the implications under current tax law?
- What are best practices for forming the IC-DISC structure to maximize tax benefits?
- What are the considerations when utilizing the IC-DISC structure as it applies to S corporations and partnerships versus C corporations?
- What are the qualification issues?
Faculty

Robert J. (Rob) Misey, Jr.
Shareholder
Reinhart Boerner Van Deuren
Mr. Misey, Jr. is chair of the firm’s International Practice. He serves with a wide range of clients involved in... | Read More
Mr. Misey, Jr. is chair of the firm’s International Practice. He serves with a wide range of clients involved in an array of industries such as manufacturing, distribution, sport and entertainment with international taxation and tax controversy matters. Licensed in California, Wisconsin, Kentucky and Washington, D.C., he is also a member of the International Fiscal Association, chair of the Tax Committee of International Section of the American Bar Association, and a member of Wisconsin Accounting Examining Board. He previously spent nine years with the IRS.
Closeto be announced.
Cannot Attend July 27?
Early Discount (through 06/30/23)
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.