Archive for 'Speeches/Publications'

Taxation of Americans Abroad in the 21st Century- University of Toronto

What: Taxation of Americans Abroad in the 21st Century, Citizenship-Based Taxation vs. Residence-Based Taxation
When: Friday, May 2, 2014 8:30AM-4:00PM
Where: University of Toronto – St. Michael’s College, Toronto, Canada

ACA Global Foundation launches its educational program with a forum/debate between Professor Michael S. Kirsch and Dr. Bernard Schneider, two distinguished academic tax specialists, on Citizenship-based taxation vs Residence-based taxation, followed by practical observations on the impact of current law on Americans resident abroad, presented by tax experts, investment advisors, businessmen and citizens abroad.


Welcome: Marylouise Serrato, American Citizens Abroad, Inc., Executive Director
Academic Host: Dr. Stephen J. Kish
, Professor of Psychiatry and Pharmacology, Institute of Medical Science, University of Toronto
Moderator: John Richardson, Toronto lawyer, Citizenship Solutions

Keynote Speakers

Prof. Michael S. Kirsch, Professor of Law, Notre Dame Law School
Dr. Bernard Schneider, Teaching Fellow, Centre for Commercial Law Studies, Queen Mary University of London School of Law
Phil D.W. Hodgen, International Tax Attorney, Hodgen Law Group PC, Pasadena, CA
David Kuenzi, Certified Financial Planner,® Founder, Thun Financial Advisors, Madison, WI
Charles W. Cullen III, Certified Financial Planner, ® RBC Dominion Securities, Inc., Halifax, NS
Neil Sinclair, Chapter Chair, Amcham Canada – Ontario Region
Closing comments: Jackie Bugnion, American Citizens Abroad, Inc., Director of Tax Team

For further event details, please click here.

International Tax Lunch Session: Portfolio Interest Exception

What: Portfolio Interest Exception
When: Friday, March 14, 2014 at Noon (Pacific Time)
Where: HodgenLaw, 80 S. Lake Avenue, Suite 680, Pasadena, CA 91101
Who: Rufus v. Rhoades, International Tax Attorney

For this month’s international tax lunch session, Rufus will be speaking about the portfolio interest exception, which is very useful information for nonresidents investing in U.S. real estate.

Rufus provides tax consulting to law firms, accounting firms, and international trust companies. He specializes in international tax, foreign tax issues, non-resident issues, and provides expert testimony for international taxation matters.

To register for conference-call participation:
*Call-in participation is listen-in only, but you can email your questions to us here.

The international tax lunch sessions are held every month on the second Friday of the month. Past topics include expatriation, PFICs, and nonresident investment in U.S. real estate.

To be notified of upcoming sesions, sign up for the lunch list here:

International Tax Lunch – PFICs

What: Passive Foreign Investment Companies (PFICs) — Presentation and discussion
When: Friday, January 10, 2014 at Noon (Pacific Time)
Where: HodgenLaw PC Conference Room, 80 S. Lake Avenue, Suite 680, Pasadena, CA 91101
Who: Elena N. Redko, CPA at HodgenLaw PC

Just in time for tax season, Elena will help you better understand PFICs. At the recent 2013 CalCPA International Tax Conference, she talked about PFICs with line-by-line directions on how to prepare Form 8621, and how to pull numbers off a Swiss bank account statement and plug them into a tax return. 

To register, please contact Olivia Park at olivia.park (at) or call +1-626-689-0060 extension 106.

Seats are limited to 10 in person and dial-in capacity is also available.

Presentation and Q&A: Global Real Estate Transactions

What: Global Real Estate Transactions — Presentation followed by Q&A
Time: Tuesday, January 14, 2014 from 1:00 PM to 2:00 PM
Where: Malibu Public Library — 23519 Civic Center Way, Malibu, CA  90265
Host: Malibu Association of Realtors – Global Committee

Phil will be part of a presentation and Q&A session along with Mitch Creekmore, SVP with the Stewart Title Guaranty Company.

If you are interested in joining the event, please contact Olivia at olivia.park (at)

2013 International Tax Conference Speaker Profile: Elena Redko

2013 CalCPA International Tax Conference

You should attend the 2013 International Tax Conference on December 6, 2013 in San Francisco.

Elena is one of the speakers this year.

Speaker Profile: Elena Redko

Elena speaks to CPA groups all over the place, mostly about PFICs. She also teaches an accounting course at Glendale Community College, and is a Becker CPA exam review instructor. You will find out more here.

Who are you, in under 20 words?

A CPA (who’s becoming known as “The PFIC Girl”), a teacher, and an aspiring handstand master.

What are you talking about at the 2013 CalCPA International Tax Conference?

Complicated PFICs with step-by-step calculations and instructions. No definitions, we know these. We calculate numbers, we fill out forms.

Why should people attend your session?

Foreign mutual funds. Most people have them. Many of us know about them, what they are, how to find them on a bank statement, etc. But when it comes to the details and the calculations, the guidance is confusing and the forms are forever changing. This session is my attempt to do a calculations crash-course through three specific examples. One for QEF, one for Mark-to-Market, and one (long one) for Excess Distribution Regime.

The IRS estimates time needed to prepare tax returns. How good are these estimates?

The IRS warns you that Form 8621 will take some time to complete. Specifically, 46 hours and 38 minutes. That’s their estimate per form. You usually have more than one. About 30 more in our typical project.

How To Attend the International Tax Conference

I know. You are saying to yourself, “Yes, Yes! I MUST ATTEND!” No worries. You can attend in person, or you can watch the whole thing on the web.

December 6, 2013 is a Friday. Be in SF on Thursday night. I am going to do a totally unofficial little social gathering the night before, probably at the hotel. Hang out. Have a beverage. Talk shop.

Oh. Here is another reason to attend the International Tax Conference. If you tell your significant other about this event, he/she is likely to tag along for a weekend in San Francisco during the Christmas season. Union Square will be festive. You can spend all day Friday soaking up the international tax goodness while your S. O. is out having fun. What a deal, right?