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    The Impact of the Net Investment Income Tax on Estates and Trusts

    Article This article describes the calculation of the Sec. 1411 net investment income tax on estates and trusts, demonstrating that the additional complexity and burden of the tax may give tax professionals pause in advising that a trust is a viable means for accumulating and...
    Published on November 01, 2014

    Applying the New Net Investment Income Tax to Trusts and Estates

    Article This article discusses how the new 3.8% net investment tax applies to trusts and estates
    Published on May 01, 2013

    Tax Advantages for U.S. Traders of Securities and Commodities Relocating to Puerto Rico

    Article This article discusses opportunities for traders in securities and commodities to dramatically decrease the U.S. federal income tax they owe on trading gains by relocating to Puerto Rico.
    Published on October 01, 2014

    Reporting Trust and Estate Distributions to Foreign Beneficiaries (Part II)

    Article This two-part article explains the computations, payment, and reporting requirements for U.S. trust and estate distributions to foreign beneficiaries
    Published on January 01, 2013

    Reporting Trust and Estate Distributions to Foreign Beneficiaries (Part I)

    Article This article explains the procedures and tax compliance issues that fiduciaries face before domestic trust or estate distributions are paid or allocated to foreign beneficiaries
    Published on December 01, 2012

    The Tax Adviser December 2012

    Publication ...Articles Reporting Trust and Estate Distributions to Foreign Beneficiaries (Part I) Lawrence H. McNamara Jr. Individual Tax Update Karl
    Published on September 24, 2014

    New Foreign Trust Tax Form Project 1041NR

    Article IRS representatives recently approved a joint project with the AICPA Foreign Trust Task Force. Together they will design a new Form 1041NR, U.S. Income Tax Return for Foreign Estates and Trusts, which tax return preparers and IRS personnel will find easier to understand, prepare, and process
    Published on September 01, 2007

    Significant Recent Developments in Estate Planning (Part I)

    Article This article examines developments in estate, gift, and generation-skipping tax planning and compliance between June 2009 and May 2010
    Published on September 01, 2010

    Form 1042 Information Reporting Requirements

    Article Taxpayers have an obligation to file information reporting forms to report certain payments to nonresident individuals, foreign corporations, foreign partnerships, and certain foreign fiduciaries, estates, and trusts
    Published on April 01, 2008

    IRS Focuses on Form 1042 Examinations

    Article ...provides for an increased level of focus by IRS examiners to examine and enforce the statutory requirements for withholding and the related compliance reporting of FDAP-type payments to foreign persons
    Published on February 01, 2009

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