BEGIN:VCALENDAR VERSION:2.0 PRODID: BEGIN:VEVENT UID:134999mb DTSTAMP:20260414T120929Z DTSTART:20260416T130000Z DTEND:20260416T160000Z SUMMARY: Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach (3 hours) DESCRIPTION: This course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example\, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under GILTI (Global Intangible Low-Taxed Income)\, Subpart F\, and PFIC (Passive Foreign Investment Company) regimes. The case study will further evaluate tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations\, empowering participants to advise their clients on the most tax efficient way to structure their international investments. NOTE: This course qualifies for IRS CE (PTIN) credit. To receive IRS CE credit\, please email your PTIN to profdev@orcpa.org at the end of the course. Surgent will report credit at the end of each quarter.If you have questions\, you can contact Professional Development at 503-641-7200\, ext. 3 or email profdev@orcpa.org. CLASS:PUBLIC END:VEVENT END:VCALENDAR