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Theory Training

Bundle: On-Demand PFIC Series (2022)

These courses provide a close look at the taxation of passive foreign investment companies and cover the default §1291 treatment as well as the §1296 mark to market and §1295 qualified electing fund elections. Form 8621 calculations included.

Stay tuned for the updated trainings coming soon.

Bundle includes

Here are all the courses that are included in your bundle.

PFIC Fundamentals (2022)

This course is a primer on how to deal with passive foreign investment companies. The regulations governing the taxation of PFICs is among the most complex in the Internal Revenue Code.

PFIC Masterclass: Section 1291 (2022)

This course includes comprehensive computations required to complete Form 8621 under the default §1291 regulations. This course is aimed at practitioners with an intermediate level of understanding of PFIC taxation.

PFIC Masterclass: QEF and MTM (2022)

This course, aimed at practitioners with an intermediate level of understanding of PFIC taxation, includes comprehensive computations needed to complete Form 8621 under the §1296 mark to market and §1295 qualified electing fund regimes.