In this webinar, attendees will learn how IC-DISCs and the deduction for Foreign-Derived Intangible Income (FDII) can achieve significant income tax savings for U.S. exporters. Congress has always loved exporters, and two opportunities exist for exporters to obtain tremendous tax savings. The IC-DISC (the interest Charge - Domestic International Sales Corporation) has existed for decades, but exciting and new structuring techniques always arise. The 2017 Act created the FDII deduction, and the IRS has just released its regulations with an emphasis on substantiation.

This program will show you how to implement an IC-DISC and substantiate your FDII deduction.

Learning Objectives:

• Recognize the tax benefits of the IC-DISC


• Identify how to determine and maximize the IC-DISC benefit


• Define how to plan for and calculate the deduction for FDII


• Identify how to substantiate the deduction for FDII


• List new structuring techniques, including C corporations, S corporations converting to C corporations, and Roth IRAs’ use of ownership