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Exemption From PFIC Regime for Indirect Ownership Expanded

Publisher: Journal of Accountancy
August 1, 2014
Day Pitney Author(s) Carl A. Merino

Carl Merino co-authored an article, "Exemption From PFIC Regime for Indirect Ownership Expanded," for the Journal of Accountancy. The article discusses proposed amendments to U.S. Treasury regulations clarifying how shares of a passive foreign investment company held through tax-exempt organizations, plans, and accounts will be excluded from the passive foreign investment company rules.

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