REAL PROPERTY SECTION MEETING
Thursday, August 25, 2011
$30.00 p/person
FOREIGN NATIONALS AND WITHHOLDING PROVISIONS UNDER FIRPTA
Guest Speaker
Renea M. Glendinning, CPA
Shareholder
Kerkering, Barberio & Co.
Topics will include:
• When does FIRPTA apply
• Determination of foreign status
• Individual Taxpayer Identification Number (ITIN)
• Exceptions to the withholding
• Reduction in the withholding
• Effect of withholding on short sales
CLE credits applied for.
Attorneys, Paralegals and Legal Assistants should attend
