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Dianne Mehany to Speak on Trust Distributions to Foreign Beneficiaries at Strafford Webinar
Caplin & Drysdale

Dianne Mehany to Speak on Trust Distributions to Foreign Beneficiaries at Strafford Webinar

Date: 1/5/2017

Program:Trust Distributions to Foreign Beneficiaries
Event Sponsor:Strafford
We will discuss these and other critical questions:

  • What must fiduciaries and their tax advisers know to verify the tax status of foreign or “non-U.S.” beneficiaries?
  • What are the withholding requirements on distributions, either actual or allocated, to foreign beneficiaries?
  • What are the reporting requirements for both the trust and its foreign beneficiaries on trust distributions?
  • What impact do tax treaties have on calculation of net distributable amounts?
  • What income items must be treated differently for fiduciary accounting income and DNI calculation purposes when a trust has a non-U.S. person as a beneficiary?

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