The New 2020 Form 5471 Filing Requirements FLEXCAST
Available Until
Your Desk
1.0 Credits
Member Price $49.00
Non-Member Price $56.00
Overview
David Jarmusz takes you through the Form 5471 Filing Requirements. He will walk you through who needs to file and some of the most important new things to know, especially regarding the downward attributions rule.
Highlights
Form 5471. Safe Harbor determining CFC Status.
Prerequisites
None.
Designed For
CPAs, financial professionals, enrolled agents and attorneys.
Objectives
When to file form 5471. New Category of Filers on the 2020 Form 5471. Direct/Indirect Ownership and Constructive Ownership. Repealed Section 958. Final Regulations and Rev. Proc 2019-40. Safe Harbor for Determining CFC Status. Safe Harbor for Using Alternative Information.
Preparation
None.
Notice
This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.
Leader(s):
Leader Bios
David Jarmusz, Western CPE
David F. Jarmusz, CPA, JD, LLM, is a partner at Jarmusz & Associates Tax, LLC. He is also a veteran of the international tax departments of the ‘Big 4’ accounting firms of Coopers & Lybrand (Washington, D.C. and London, UK) and Ernst & Young LLP (Chicago). As a lifelong international tax practitioner, he has assisted hundreds of clients around the world. He earned a BS in accounting from the Canisius College of Buffalo, NY, a Juris Doctorate from the University of Detroit Law School, and Master of Laws in Taxation from the Georgetown University Law Center.
David resides in the Chicago suburb of Winnetka, Il. In his free time, he sails with his family on Lake Michigan and watches the Buffalo Sabres in their lengthy pursuit of the Stanley Cup. He is also active with his sons through the Boy Scouts of America where he holds a leadership position.
Non-Member Price $56.00
Member Price $49.00