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Foreign Pensions = Foreign Trusts & Foreign Gifts - Completing Form 3520

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Foreign Pensions = Foreign Trusts & Foreign Gifts - Completing Form 3520
IRS Program #: X9QQU-T-01088-23-O
CTEC #: 6257-CE-0260
CE: 1 IRS & 1 CTEC credit
Speaker: Fernando Juarez, Esq., LLM, EA

It is very common that U.S. individuals have lived and worked in foreign countries. These individuals frequently hold foreign private retirement accounts, that resemble a pension. Although, these retirement plans may qualify as a pension for foreign purposes, for U.S. purposes, most of those retirement plans qualify as a foreign trust. The definition of a foreign trust under the Code is quite expansive. This presentation will discuss the basic elements of a foreign trust and will provide an approach on how to identify a foreign trust, with an emphasis in foreign pensions. This session will also cover the basics of form 3520 and will discuss also the applicability of such form for the reporting of the receipt of foreign gifts.

Learning Objectives:

  • Identify a foreign trust.
  • Determine if a foreign pension qualifies as a foreign trust.
  • Understand the basics of form 3520 for foreign trusts & foreign gifts.


  • Fernando Juarez, Esq., LL.M., EA

    Fernando Juarez is a member of the International Tax Practice at Freeman Law. He advises on complex U.S. and international tax planning. His practice focuses on domestic and cross-border transactions. His experience also includes voluntary disclosures, FBARs, and international compliance.

    Fernando’s expertise in tax planning extends to Fortune 500 companies, family offices and medium & small businesses. His primary areas of expertise include inbound & outbound structures for international investors andcross border transactions.

    Fernando received his law degree from the Escuela Libre de Derecho in Mexico City and holds a Master’s in Laws from Stanford Law School, where he served as the first Hispanic Chair of the Stanford Tax Club. He is licensed to provide tax advice in the U.S. and Mexico.

    Currently, he is a National Reporter for the Observatory for the Protection of Taxpayer’s Rights by the IBFD.

    Speaking engagements include the Organization for the Economic Cooperation and Development (OECD) in Paris, France; the Tax Executives Institute in Houston, the Start Up Week in San Antonio, the Hispanic Chamber of Commerce in Texas. Fernando has published multiple tax articles with international editors such as Thomson Reuters and the International Bureau of Fiscal Documentation (IBFD) in the Netherlands.

    Bar Admissions/Licensing:

    • Texas
    • Mexico
    • Enrolled Agent

December 14, 2023
Thu 4:00 PM EST

Duration 1H 0M

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