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Category: Tax and Trusts

Audits and the Certification Test

Phil Hodgen March 01, 2016

Hi from Phil, and welcome again to the Expatration newsletter. You signed up for the every-other-Tuesday delivery, but you can easily unsubscribe by clicking the...

Noncovered Expatriates and Superannuations

Phil Hodgen February 02, 2016

Hi, it's Phil with the bi-weekly Expatriation Only newsletter. You have this because you subscribed, but it is easy to stop getting this if you...

How foreign trusts transform gold into lead

Phil Hodgen December 11, 2015

Hi from Phil Hodgen. This is the Friday Edition, a biweekly international tax update. You signed up, but if you want to stop receiving it,...

The four ways to save taxes

Phil Hodgen October 16, 2015

Hey it's Phil. Welcome to the Friday Edition, written today from the executive lounge of the Conrad Hotel in Bangkok. If you want to stop...

How to close an asset protection trust

Phil Hodgen October 02, 2015

Hi again and welcome to the Friday Edition. I'm Phil and I'm writing this from Seat 20A on AC787 from Toronto to Los Angeles.​ If...

Where does an accumulation distribution go?

Phil Hodgen April 28, 2015

This is for those of you who are wrestling with accumulations distributions and how to transport numbers from Form 3520 to Form 1040.  If you...

Is an ISA a foreign trust?

Phil Hodgen September 05, 2013

Yesterday and today I have had an interesting email exchange with three tax practitioners about Individual Savings Accounts from the U.K. I will call this...

Fideicomiso question and Form 3520

Phil Hodgen March 24, 2011

An inquiry from a reader: Mr. Hodgen, After the release of both IRS forms 3520 & 3520-A instructions, is there a conclusion that a grantor...

New foreign trust tax rules, Part 9 - conclusion

Phil Hodgen May 26, 2010

This is the final installment in my overview of the HIRE Act and its provisions affecting foreign trusts.  Previous installments are here:  Part 1 - Overview, Part 2...