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U.S. taxation of superannuation funds presentation
Published on 25 Aug 16 by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- hypothetical ASF scenario
- most Likely IRS interpretation
- alternative US tax interpretation.
Author profiles
Roy Berg
Roy Berg JD, LLM, is Director, US Tax Law, and Barrister and Solicitor of Moodys Gartner Tax Law LLP and has more than 23 years of experience in cross-border tax matters, IRS controversy, estate planning and finance. He has been admitted to the Bar associations of the US Tax Court, California, Washington, and Alberta, Canada. Roy is a fellow with the American College of Trust and Estate Counsel (ACTEC) and a member of the US and Canadian Society of Trust and Estate Practitioners (STEP) and American Bar Association tax sections. He is a frequent writer and speaker on the Foreign Account Tax Compliance Act (FATCA), IRS tax controversy, regulation, cross-border tax and estate planning issues. Roy received his LLM (US Taxation) from the New York University School of Law, a JD cum laude jointly from New York University School of Law and Willamette University, and a BA in Economics from the University of California, Berkeley. - Current at 19 September 2016Marsha Laine Dungog
Marsha is a senior US tax lawyer at Moodys Gartner Tax Law LLP specialising in cross-border tax planning and tax compliance services for high net worth individuals and entrepreneurs. She has over 15 years of experience providing international tax consulting services to clients seeking to infuse tax sensibility in cross-border acquisitions and sales, capital funding and expansion, manufacturing, supply and distribution, film production and licensing, real estate investments and philanthropic ventures. Prior to Moodys Gartner, Marsha held tax positions in public and private industries with a Forbes 100 multinational corporation, boutique and international law firms in California and the national tax office of a Big 4 public accounting firm. She is a Financial Industry Regulatory Authority (FINRA) public arbitrator and American Institute of Certified Public Accountants (AICPA) instructor. Marsha is admitted to practice in California, Michigan, the Ninth Circuit, US Tax Court and US Supreme Court. She obtained her LLM in Taxation with distinction from Georgetown University Law Center, her JD cum laude from Golden Gate University School of Law, and a BA Honors in Political Science from the University of the Philippines. She was law clerk to Hon Senior Judge Lawrence A Wright of the US Tax Court. - Current at 19 September 2016
This was presented at 2016 National Superannuation Conference .
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