pfic de minimis exception - SERP Analysis

https://www.irs.gov/instructions/i8621

https://expattaxprofessionals.com/blog/article/exceptions-to-pfic-reporting

https://patellawoffices.com/blog/planning-for-tax-minimization/small-pfic-exception-to-filing-form-8621/

https://help.taxesforexpats.com/en/articles/6740252-passive-foreign-investment-companies-pfic-form-8621

https://ca.rbcwealthmanagement.com/documents/1435520/3126727/NAV0011_passive_foreign_invest_capital_aoda_EN_021024.pdf/8cea7f48-4a44-4ba1-8976-e4f5d7290b0b

https://www.greenbacktaxservices.com/knowledge-center/form-8621/

https://www.ftb.ca.gov/tax-pros/procedures/waters-edge-manual/chapter-6.pdf

https://www.bspcpa.com/do-you-have-non-u-s-investments-a-pfic-reporting-qa/

https://ca.rbcwealthmanagement.com/documents/208666/0/PFIC%2Brules.pdf/05a2c9af-6231-4261-8d8c-b5b6f136181e

https://www.goldinglawyers.com/form-8621-reporting/

https://www.taxesforexpats.com/articles/investments/pfic-taxes.html

https://universaltaxprofessionals.com/irs-form-8621-passive-foreign-investment-company-pfic-instructions-threshold-and-penalties/

https://www.reddit.com/r/tax/comments/15yfxqk/pfic_are_there_really_exemptions_on_filing_form/

https://www.expattaxonline.com/form-8621-instructions/

https://www.irs.gov/pub/irs-access/f8621a_accessible.pdf

https://www.chiborder.com/blog/key-exceptions-in-pfic-reporting-you-should-know

https://dimovtax.com/form-8621-filing-requirements/

https://www.bakermckenzie.com/-/media/files/people/kroll-ethan/global-tax-perspectives--pfic-regulations--april-2021.pdf?rev=43d483237b85461aa08c501c37a45b1f&sc_lang=en&hash=B30846B98CAFC428C1D54B659EC6594B

https://forums.serbinski.com/viewtopic.php?t=472599

https://www.internationaltaxseattle.com/pfic-filing-requirements---form-8621-and

https://www.taxnotes.com/research/federal/other-documents/irs-tax-correspondence/aicpa-proposes-changes-to-pfic-regime/fgmb

https://www.expatustax.com/form-8621-instructions/

https://kpmg.com/kpmg-us/content/dam/kpmg/taxnewsflash/pdf/2021/01/tnf-kpmg-report-final-proposed-regs-pfic-rules-jan15-2021.pdf

https://www.reddit.com/r/USExpatTaxes/comments/1da4opi/tax_advice_needed_pfic_fbar/

https://www.linkedin.com/pulse/treasury-should-consider-increasing-de-minimis-pfic-christine-ballard

https://www.bnncpa.com/resources/foreign-investments-are-treated-differently/

https://www.kpateloffice.com/irs-pfic-taxes-penalties/

https://htj.tax/2024/04/the-ultimate-guide-to-pfics/

https://www.thetaxadviser.com/issues/2021/aug/pfic-non-us-spacs/

https://www.troutman.com/a/web/291533/2016_10_20%20Strafford_PFIC_PPT_S.%20Bortnick.pdf

https://www.kpateloffice.com/passive-foreign-investment-company/

https://accountants.intuit.com/community/proconnect-tax-discussions/discussion/form-8621-pfics/00/70342?srsltid=AfmBOoo7Re-UJ3sSglrMDZaKG3lZZsSrdWetfjIE2sgzHBfVV47wED2Z

https://www.taxnotes.com/lr/resolve/tax-notes-today-global/proposed-regs-provide-exceptions-to-pfic-rules-for-foreign-banks-and-brokers/1dbgt

https://sftaxcounsel.com/blog/a-deep-dive-into-how-the-pfic-regime-taxes-foreign-investments/

https://www.federalregister.gov/documents/2021/01/15/2020-27009/guidance-on-passive-foreign-investment-companies

https://hodgen.com/articles/children-investment-accounts-pfics-mess

https://mcacrossborder.com/pfic-beware-four-letter-word/

https://www.nysscpa.org/news/publications/the-trusted-professional/article/feared-pfic-regs-get-new-twist

https://www.actec.org/announcement/cfcs-pfics-and-specified-foreign-corporations-after-tax-reform-what-every-estate-planner-needs-to-know/

https://fastercapital.com/content/Small-Shareholder-Advantage--Understanding-the-PFIC-Exemption-Criteria.html

https://fastercapital.com/content/Foreign-Mutual-Funds--Navigating-the-PFIC-Rules.html

https://www.mondaq.com/unitedstates/tax-authorities/725160/have-you-inherited-a-pfic-what-it-means-to-be-a-us-beneficiary

https://www.angloinfo.com/blogs/global/us-tax/lucky-pfic-break-for-some-no-need-to-file-annual-form-8621/

https://cpadelaware.net/business-formation/f/understanding-pfic-passive-foreign-investment-company-tax-guide?blogcategory=VC

https://www.law.cornell.edu/cfr/text/26/1.1298-1

https://onlinetaxman.com/foreign-mutual-funds-pfics/

https://www.investopedia.com/ask/answers/09/series63-050509.asp

https://www.pearlcohen.com/is-your-company-a-pfic-you-should-better-know-it-every-year/

https://1040abroad.com/blog/pfic-and-form-8621/

https://www.jaffeandco.com/passive-foreign-investment-companies-pfic-form-8621.html

https://www.linkedin.com/pulse/considerations-tax-exempt-organizations-investing-maragoudakis-cpa

https://irstaxsystem.com/passive-foreign-investment-company-pfic/