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Copyright 2013 Richard S. Lehman, Esq.
6018 S.W. 18th Street, Suite C-1
Boca Raton, Florida 33433
Tel: 561-368-1113

Watch the video

Ponzi Scheme Tax Loss

Veteran South Florida Tax Attorney
Richard S. Lehman will explain:

1. How to best secure a tax refund from Ponzi Scheme losses

2. How the government has made recovery easier

3. What you need to know about theft losses

4. How to plan and implement a taxpayer Ponzi Scheme tax loss for maximum benefits now, and in the future.

Topics discussed in this seminar include: Ponzi schemes and theft loss, understanding the safe harbor, the theft loss, what is privity, amount of the theft loss deduction, phantom income, the year of discovery, amount of theft loss in the year of discovery, reasonable prospect of recovery, ascertainable standard, tax planning for maximum use of loss, quantifying the amount of the theft loss, the amended return, claw backs, estates and trusts, comparing safe harbor vs. the law, tax planning

Copyright 2013 Richard S. Lehman, Esq.
6018 S.W. 18th Street, Suite C-1
Boca Raton, Florida 33433
Tel: 561-368-1113

Watch the video

Pre-Immigration Tax Planning

Veteran South Florida Tax Attorney
Richard S. Lehman will explain:

The immigrating Non Resident Alien must prepare for a tax life as a Resident Alien. This means taking advantage of all of the tax deductions and tax investment incentives offered by the U.S. Tax Code.

It may actually mean leaving certain of the taxpayer’s foreign investments in place. This is also the subject of a separate article on the Taxation of Immigrating to the United States. For additional information regarding Pre Immigration Income Tax Planning – please contact the offices of Richard Lehman

Copyright 2013 Richard S. Lehman, Esq.
6018 S.W. 18th Street, Suite C-1
Boca Raton, Florida 33433
Tel: 561-368-1113

Watch the video

Foreign Investment in U.S. Real Estate

Veteran South Florida Tax Attorney
Richard S. Lehman will explain:

Tax planning for the non-resident alien individual and foreign corporate investor that is planning to invest in United States real estate.

These are issues that could apply to every foreigner who is going to invest in real estate and all those that are dealing with them on an everyday basis such as the real estate broker, the real estate attorney, the accountant and other professionals in the field.

Foreign Investments in United States. Real Estate – Seminar Outline

I. Tax Planning for Foreign Investors

II. Acquiring United States Real Estate Investments

U.S. Taxes

  1. Income Taxation
  2. Estate Tax
  3. Gift Tax
  4. Branch Tax

Tax Planning Entities/Advantages and Disadvantages

  1. Individual Ownership
  2. Limited Liability Company
  3. Partnership
  4. United States Corporation
  5. Foreign Corporation
  6. Trusts
  7. Tiered Entities

The Income Tax Versus Estate Tax Dilemma

  1. The Smaller Investor ($500,000 and less)
  2. The Larger Investor ($1,000,000 or more)

Tax Planning Opportunities

  1. Tiered Entities
  2. Corporate Liquidation (Single Tax)
  3. Portfolio Loans
  4. Like Kind Exchanges
  5. Sale of Stock in a Foreign Corporation
For additional information regarding Pre Immigration Income Tax Planning – please contact the offices of Richard Lehman

Copyright 2013 Richard S. Lehman, Esq.
6018 S.W. 18th Street, Suite C-1
Boca Raton, Florida 33433
Tel: 561-368-1113

Watch the video

U.S. Taxation of Foriegn Investors

Veteran South Florida Tax Attorney
Richard S. Lehman will explain:

The immigrating Non Resident Alien must prepare for a tax life as a Resident Alien. This means taking advantage of all of the tax deductions and tax investment incentives offered by the U.S. Tax Code.

It may actually mean leaving certain of the taxpayer’s foreign investments in place. This is also the subject of a separate article on the Taxation of Immigrating to the United States. For additional information regarding Pre Immigration Income Tax Planning – please contact the offices of Richard Lehman

Copyright 2013 Richard S. Lehman

Watch the video

U.S. Tax Benefits for Exporting

Veteran South Florida Tax Attorney
Richard S. Lehman will explain:

U.S. Tax Benefits for Exporting. NOW updated to include: The Export Disc Corporation Computer Software And Internet Sales And Licenses.

With export profits hard to come by, U.S. taxpayers that sell, lease or license “export property” which is manufactured, produced or grown in the United States (not more than 50% of which attributable to U.S. imports), can take advantage of strong support for their export profits in the Internal Revenue Code.

Copyright 2013 Richard S. Lehman, Esq.
6018 S.W. 18th Street, Suite C-1
Boca Raton, Florida 33433
Tel: 561-368-1113

Watch the video

New IRS Amnesty Program, FACTA and FFI Reporting

Veteran South Florida Tax Attorney
Richard S. Lehman will explain:

Two pieces of Tax Legislation have been phased in over the last few years. Those two pieces of legislation, together with existing law, now make sure that every United States taxpayer’s assets and source of income, both foreign and domestic, will be included in an information return or a tax return that must be filed with the Internal Revenue Service of the United States.

These two new laws require U.S. Taxpayers to report all of their interest in foreign assets and shortly will require every foreign financial institution and many foreign non financial entities to report all payments to U.S. Taxpayers or the foreign institution will have to pay that tax.

The I.R.S. New Amnesty Program

  • Beginning taxable year 2012
  • The tax wake up call for Americans with unreported assets and/or income

Foreign Account Tax Compliance Act (FATCA)

  • Beginning taxable year 2011
  • U.S. Voluntary Disclosures
  • All Foreign Financial Assets Reported

Institutional Foreign Financial Reporting

  • Preparations necessary in 2013
  • All Foreign Financial Institutions Complete Reporting all U.S. Accounts
  • Foreign Financial Institution to Withhold Tax on all U.S. Accounts Thirty (30%) Percent of Gross Income

Copyright 2013 Richard S. Lehman, Esq.
6018 S.W. 18th Street, Suite C-1
Boca Raton, Florida 33433
Tel: 561-368-1113

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Copyright 2013 Richard S. Lehman