Richard S. Lehman
LEHMAN TAX LAW
Mr. Lehman has been practicing tax law exclusively for 40 years. He has consistently guided clients through the legal maze with sophisticated tax strategies that assist a wide range of clients. READ MORE
New IRS Streamlined Filing Compliance Procedures, FATCA, OVDP, and FIRPTA.
Learn about the benefits of the IC-DISC as a corporate export vehicle. Appropriate methods of transferring Internet software to maximize export profit READ MORE
Learn about ponzi scheme losses and clawbacks of ponzi scheme profits and principals on how to maximize tax refunds form such losses and clawbacks. READ MORE
The tax laws governing real estate investments in the U.S. and the techniques available to reduce taxes on real estate profits earned by Foreign Investors.
There is an emphasis on tax planning for the non-resident alien individual and foreign corporate investor that is planning to invest in United States real estate. READ MORE
By Richard S. Lehman
SEMINAR OUTLINE
I. Principle Objectives
A. Limited Personal and Asset Liability
B. Single U.S. Tax
C. Avoid Double Taxation – U.S. and Country of Investor
D. Confidentiality
E. Tax Planning
(1) Eliminate U.S. Taxation of Real Estate Income and Gains
(2) Eliminate U.S. Estate and Gift Tax
(3) Eliminate U.S. Branch Tax on Foreign Corporations
(4) Single Tax
(5) Deferral of Payment of Tax
(6) Reduce Tax Rates
II. Basics
A. Tax Rates
B. Taxable Persons and Entities
(1) Foreign Individual Investor
(2) Limited Liability Company of Partnership
(3) The U.S. Corporation
(4) Foreign Corporation
(5) Foreign Trusts
III. Planning Techniques
A. Avoidance of the Double Tax
B. Elimination of the U.S. Estate and Gift Tax and the Branch Tax
C. The Foreign Trust – U.S. Estate Tax Avoidance and Income Tax Benefits
D. Tax Bracket Advantages and Individual Planning
E. Avoidance of the Double Tax
F. Tax Free Income
G. Partially Tax Free Income
H. Tax Treaties
