Foreign Retirement Reporting Webinar


Foreign retirement accounts add to the complexity of tax reporting for U.S. citizens living and working abroad. This course will explain the mandated reporting for passive foreign investment companies (PFICs) such as foreign money market accounts, mutual funds, pension and retirement accounts, as well as investments deemed to be foreign trusts.


Upon completion of this course, you will be able to:

  • Identify when a taxpayer's foreign investment may be deemed a PFIC or foreign trust
  • Summarize the complex reporting requirements for foreign pension and retirement accounts
  • Describe FATCA reporting for U.S. taxpayers holding a foreign investment deemed to be a trust
  • Outline what is needed to prepare Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
  • Evaluate how to help clients remain compliant with U.S. reporting requirements of foreign retirement accounts as they differ from treatment of “qualified” accounts held in U.S.

Course Details

Subject matter experts will answer your questions during the presentation. We make every effort to answer as many questions as possible during the webinar but we may not be able to directly address every question.

This webinar includes the presentation slides, attendee top questions and access to the webinar recording.


Presented by: Patrick McCormick, JD, LLM

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