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Nancy M. Beckner

LinkedIn
Of Counsel
Honolulu,  HI  U.S.A.
Phone717-776-6100

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 5.0/5.0
AV® Preeminent

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Practice Areas
  • ......................... 50%
    International Tax
  • ......................... 25%
    International Estate...
  • ......................... 20%
    Corporate and Partne...
  • ......................... 5%
    Tax Exempt Organizat...
 
University Wilson College; University of Maryland, B.A., with high honors, 1966
 
Law SchoolWashington College of Law; William S. Richardson School of Law, University of Hawaii, J.D., 1979
 
Admitted1979, Hawaii; 1990, California; 1992, District of Columbia (inactive); 2004, Pennsylvania
 
Memberships State Bar of California (Member, Taxation Section); Hawaii State Bar Association.
 
BornCarlisle, Pennsylvania
 
Biography

Practice currently located in Pennsylvania. Recipient: American Jurisprudence Awards in Labor Law and Criminal Justice; Dean's Award for Scholastic Excellence (1979), William S. Richardson School of Law. Former Chair, Foreign Tax Committee, Los Angeles County Bar Association. Speaker: "U.S. Tax Aspects of Foreign Corporation's Investment and Business Activities in the United States," Beijing Intellectual Property Association, Beijing, PRC (October 27, 2008); "Use of Transparent Entities in Outbound Business Structures of U.S. Persons," Colegio de Contadores Publicos de Mexico, A.C., Acapulco, Mexico (August 6, 1999); "Final Regulations on Residence of Trusts as Domestic or Foreign," Alexandria Bar Tax Section (December, 1999); "Use of Transparent Entities in Outbound Business Structures of U.S. Persons," paper provided to Alexandria Bar Tax Section (December, 1999); "Selected Collateral Income Tax Issues Relating to Foreign Trusts, Foreign Assets and Foreign Persons," Fairfax County Bar Tax Section (May, 1999); "Selected Issues Affecting Real Estate Transactions Involving Foreign Parties," Alexandria Bar Tax Section (June, 1998); "Fundamental Principles of U.S. Transfer Taxes and Selected Income Tax Rules Affecting Non-Resident Aliens," ABA, Practical International Estate Planning Third Annual Practitioner Update (May, 1994); "Tax and Estate Planning for the Asian Client," Planning for Clients with Assets in Multiple Jurisdictions, Asia Pacific Institute (March 1990). Author: ABA Section of Taxation NewsQuarterly, Points to Remember - "Final Portfolio Interest Regulations Re: Loans from Partnerships and Trusts," Vol. 26, No. 4 (Summer 2007); "Limited Relief from Over-Withholding for Partnerships and Their Foreign Partners," Vol. 25, No.3 (Spring 2006); "New U.S.-Japan Income Tax Treaty," Vol. 24, No. 1 (Fall 2004), "Inbound Foreign Investors: Selected Issues in Using Partnerships," Vol. 23, No. 1 (Fall 2003); "Targeting Offshore Abuse: Audit Priorities, John Doe Summonses and the Offshore Voluntary Compliance Initiative," Vol. 22, No. 3 (Spring 2003); "New Waiver Standard under Deduction/Credit Disallowance Regulations for Failure to File Timely Returns," Vol. 21, No. 3 (Spring 2002); "E-Commerce: New Issues and Where to Learn About Them," Vol. 21, No. 1 (Fall 2001); "FSC Repeal and Extraterritorial Income Exclusion Legislation," Vol. 20, No. 3 (Spring 2001), and "Treasury Issues Final Section 367(b) Regulations," Vol. 20, No. 1 (Fall 2000); "Foreign Investors and Special Reporting Laws," Chapter 4, Hawaii Real Estate Law Manual, Hawaii Institute for Continuing Legal Education (1997 edition); "Mexican Limited Liability Company as a Vehicle for U.S. Investment in Mexico," Tax Planning International Review, Vol., 23, No. 1 (January, 1996); USA Business: The Portable Encyclopedia for Doing Business with the United States, World Trade Press, Country Business Guide Series, 1995 (one of several co-authors). (Practice located in Pennsylvania)

 
ISLN909154668
 


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Office Information

Nancy M. Beckner
Carlsmith Ball LLP
1001 Bishop Street
Honolulu, HI 96809-0656




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