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This course covers classification of nonresident entities for United States tax purposes. Coverage begins with classification of organizations as separate from taxpayers, then discusses classification differentiations between trusts and business entities.

This course covers the following Topics:

  • Structuring Nonresident United States Investments
  • Structuring Nonresident Investments
  • Pre-Immigration Tax Planning
  • Expatriation Considerations

 

Learning Objectives
  • Recognize Structuring Nonresident United States Investments.
  • Explore Structuring Nonresident Investments.
  • Discover Pre-Immigration Tax Planning.
  • Identify Expatriation Considerations.
Last updated/reviewed: May 19, 2022
Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  An Overview1:28
  An Introduction 8:06
  Structuring Nonresident U.S. Investments13:31
  Common Ownership Structures14:14
  Pre Immigration Tax Planning and Expatriation Considerations16:07
CONTINUOUS PLAY
  Nonresident Taxation Planning Opportunities and Practice Considerations53:26
SUPPORTING MATERIAL
  Slides: Nonresident Taxation Planning Opportunities and Practice ConsiderationsPDF
  Nonresident Taxation Planning Opportunities and Practice Considerations Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam