Severiano Ortiz presents at the AICPA ENGAGE 2026 Conference. His session, What The CPA Needs To Know About Foreign Trusts, focuses on the application of the U.S. tax laws as they relate to identifying a client’s foreign versus domestic trust structure, and whether such trust is a grantor or nongrantor trust for U.S. tax purposes. Properly identifying a trust is essential to ensuring that the appropriate IRS forms are filed, and failure to do so could lead to various penalties.
American Institute of Certified Public Accountants (AICPA): Engage 2026. Las Vegas, Nevada. June 8-11, 2026.
