Category: 1291 PFICs

1. CFC Overlap Rule to Avoid PFIC Classification (PLR 200943004 & Reg. 1.958-1(d))

   September 30, 2024
2. 3 New Videos – PFIC With No QEF, Pedigreed QEF, & Unpedigreed QEF

   March 21, 2023
3. 8 New Charts Published

   January 20, 2022
4. 7 New Tax Charts Published

   November 6, 2020
5. Qualified Electing Funds (“QEFs”) Receiving Qualified Dividend Income

   March 1, 2018
6. PFIC Mark-to-Market Election Charts & Videos

   January 10, 2017
7. Flowchart - PFIC Mark-to-Market Elections

   August 20, 2015
8. Application of PFIC Look-Through Rules to Foreign Corporation with U.S. Subsidiaries

   June 18, 2015
9. Recognition of Losses on Dispositions of PFICs

   April 14, 2015
10. Charts of Examples in New PFIC Annual Filing Requirement Regulations (Form 8621)

    January 15, 2014
11. New Rules for PFIC Annual Filing (Form 8621)

    January 8, 2014
12. International PLRs for the 50th week of 2013

    December 16, 2013
13. International PLRs for the 49th week of 2013

    December 6, 2013
14. International PLRs for the 45th week of 2013

    November 15, 2013
15. International PLRs for the 44th week of 2013

    November 8, 2013
16. International PLRs for the 40th week of 2013

    October 23, 2013
17. International PLRs of the 34th week of 2013

    September 5, 2013
18. International PLRs of the 33rd week of 2013

    September 5, 2013
19. International PLRs of the 30th week of 2013

    September 5, 2013
20. International PLRs of the 22nd week of 2013

    August 26, 2013
21. International PLRs of the 21st week of 2013

    August 25, 2013
22. International PLRs of the 19th week of 2013

    August 25, 2013
23. International PLRs of the 14th week of 2013

    August 19, 2013
24. International PLRs & CCA of the 11th week of 2013

    March 22, 2013
25. International PLRs for the 2nd week of 2013

    January 19, 2013
26. International PLRs & CCA’s of the 51st week of 2012

    December 27, 2012
27. International PLRs of the 49th week of 2012

    December 13, 2012
28. International PLRs of the 48th week of 2012

    November 30, 2012
29. International PLRs of the 47th week of 2012

    November 24, 2012
30. International PLRs of the 28th week of 2012

    July 21, 2012
31. International PLRs of the 20th week of 2012

    June 11, 2012
32. Example of a Mini-Eduardo Saverin

    May 18, 2012
33. International PLRs of the 10th week of 2012

    March 16, 2012
34. International Aspects of Mitt Romney’s 2010 Tax Return

    January 27, 2012
35. IRS Delays Annual Reporting for Foreign Financial Assets and P.F.I.C.s

    June 21, 2011
36. New PFIC Annual Reporting Rules

    April 7, 2010
37. FBAR Reporting for Foreign Mutual Funds

    September 18, 2009