US Taxation of Foreign Trusts Webinar 1: Fundamentals of U.S. Taxation for Foreign Trusts

Introduction to classification of trusts for U.S. tax purposes

This webinar introduces the fundamentals of U.S. taxation for foreign trusts. Presenters Amy Jetel and Milan Solarz-Patel explain how trusts are classified for U.S. tax purposes, the distinction between domestic and foreign trusts, and how grantor vs. non-grantor status affects taxation and reporting. Topics include the Court and Control Tests, rules for foreign grantor trusts with U.S. or non-U.S. grantors, and why most foreign trusts are considered complex. This session sets the foundation for understanding key U.S. tax rules that apply to cross-border estate planning and trust administration.

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