The State Bar of California Taxation Section Annual Meeting of the California Tax Bar & California Tax Policy Conference

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1 The State Bar of California Taxation Section 2012 Annual Meeting of the California Tax Bar & California Tax Policy Conference Session 4 Keeping Your Clients Out of Trouble FATCA Compliance Thursday, November 1, :40 AM 12:40 PM Points of view or opinions expressed in these pages are those of the speaker(s) and/or author(s). They have not been adopted or endorsed by the State Bar of California Board of Trustees and do not constitute the official position or policy of the State Bar of California. Nothing contained herein is intended to address any specific legal inquiry, nor is it a substitute for independent legal research to original sources or obtaining separate legal advice regarding specific legal situations State Bar of California All Rights Reserved

2 NO WRITTEN PROGRAM MATERIALS AVAILABLE AT PRESS TIME FOR PROGRAM 4 Keeping Your Clients Out of Trouble FATCA Compliance

3 Patrick W. Martin, Partner Practice Areas Tax International Law Private Client Admissions California Washington, D.C. Foreign Languages Spanish Professional Summary Direct Phone Direct Fax Mr. Martin is the leader of the firm's tax team. His practice emphasizes international tax planning and related international law matters. He represents foreign individuals, multi-national families, companies, international athletes, entertainers and entertainment groups in such areas as developing worldwide investment and financing structures, international tax treaty planning strategies and planning worldwide income, estate and inheritance taxes. He helps resolve and plan for international tax controversies and develops international wealth preservation structures to compliment the client s international investments and business transactions. In November, 2010 the Taxation Section of the California State Bar honored Mr. Martin with the prestigious V. Judson Klein Award for excellence in the practice of tax law. Representative Matters Represents various multi-national families in developing worldwide income, estate and inheritance tax and international wealth preservation structures including advising and defending audits by tax authorities. Advise U.S. and international investment funds regarding tax preferred structures for joint U.S.-Latin American land investment, private equity investment, cross border financing and repatriation of real estate profits. Advise foreign financial institutions (non-u.s.), foreign entities and their advisors and employees regarding the application, strategic decisions and implementation of the federal tax law, Foreign Account Tax Compliance Act. Represents international entertainers (including various Grammy Award winners) regarding tax planning considerations of their worldwide publishing, promotion, concerts, tax-exempt foundations, sales, and related activities. Represents various foreign families and individuals regarding pre-immigration and pre-expatriation planning to avoid and/or limit U.S. income, estate and gift tax consequences prior to: (a) immigrating into and taking up tax residency or domicile in the U.S., or (b) expatriating from the U.S. Represents several international income and estate tax audits before the IRS, including representation before the U.S. Tax Court. Assist numerous U.S. developers (joint ventures, land and construction development) with Mexican and Latin America (e.g., Costa Rica and Guatemala) real estate acquisitions and development; structuring global operations, financing, equity investment, repatriation of funds and tax treaty benefits. Represents various Mexican, Latin American, Asian, South Pacific and European manufacturing, technology and

4 agricultural companies with U.S. and worldwide joint venture, distribution and sales companies. Assist multiple Latin American real estate clients regarding private equity investment, financed sales and joint ventures with U.S. and Latin American individual and institutional investors. Assist various multi-million dollar Mexican real estate land owners with U.S. joint venture real estate developments. Education, Distinctions & Community Involvement Mr. Martin received his law degree from the University of San Diego School of Law in 1992 where he was a Thomas More scholar, and also studied international law (Régimen Jurídico de Los Negocios Internacionales en México) at the celebrated Mexican law school, La Escuela Libre de Derecho in Mexico City. He was a summer associate with the IRS District Counsel (Treasury Dept.). Mr. Martin is the past chair of the International committee, Taxation Section of the State Bar of California. He is a former chairman and current member of the San Diego County Bar Taxation Section, a member of the International Law Section of the State Bar of California, a past member of the Executive Committee of the Taxation Section of the State Bar of California, and a member of the American Bar Association. He is also licensed to practice in Washington, D.C., and is a member of the International Fiscal Association and the U.S. Tax Court. Mr. Martin is a member of the Advisory Board of Fondo Para La Paz and the Alumni Board of the University of San Diego School of Law. Mr. Martin is AV rated attorney by Martindale-Hubbell and was selected for inclusion from 2007 to 2012 in San Diego Super Lawyers lists in the Tax category. In 2010 the Taxation Section of the California State Bar honored Mr. Martin with the V. Judson Klein Award, for excellence in the practice of tax law. Mr. Martin has twice been selected by Citywealth Magazine to its North American Leaders List for lawyers who represent clients regarding wealth management, tax, estate, trust or philanthropy advice. He was most recently selected in 2010 along with 52 other attorneys throughout North America. News, Publications and Events Mr. Martin is frequently asked to speak at international tax and law conferences. He has also written extensively on matters of international tax law and a list of published articles can be provided upon request. Recent News Coverage 29 Procopio Attorneys Named San Diego Super Lawyers, Legal Netlink Alliance, June 1, Procopio Attorneys Named San Diego Super Lawyers, Procopio Press Release, June 1, San Diego Super Lawyers, Super Lawyers, San Diego Viswanathan, Usha. "Foreign Taxes," SmartBusiness San Diego, December Recent Articles/Publications Co-author. "Foreign Bank Account Reports Regulations Extend Rules to Many Unaware Persons," November "IRS Provides more Sensible Offer in its Increased Enforcement of Off-Shore Accounts and Assets of U.S. Taxpayers Residing Overseas," July Co-author. U.S. Tax Treaties and Section 6114: Why a Taxpayer's Failure to Take a Treaty Position Does Not Deny Treaty Benefits, CCH International Tax Journal, May-June "Limited Window of Opportunity to Avoid Tax Penalties ('Get Home Free Ticket')," February Co-author. "Overview of U.S. Interest Income, Exempt from U.S. Income Taxation for the Foreign Investor ( Portfolio

5 Interest )," February "Fiscalización de Contribuyentes de los E.U. Respecto de Cuentas Bancarias y Propiedades en el Extranjero - El IRS Extiende Oferta Especial a Aquellos Contribuyentes de los E.U. con Ingresos No Declarados en el Extranjero," Febrero "Foreign Individuals and the U.S. Estate Tax (similar to an Inheritance Tax)," January "FATCA se Estrella en la 'dimensión desconocida' (Residentes Legales Permanentes Residiendo en el extranjero)," Noviembre "FATCA of the HIRE Act Crashes Head on into the 'Twilight Zone'," CCH International Tax Journal, November Proposed Guidance on FBARs & Foreign Persons," State Bar of California Taxation Section International Tax Committee, September Co-author with Enrique Hernandez-Pulido. "What Happens in Mexico...is Taxed in the U.S.! How the New FATCA Provisions Affect Mexican Residential Trusts," March Co-author with Abel Mejia Cosenza. Comparative Overview of U.S. and Mexican Federal Employment Taxes, CCH International Tax Journal, November-December "Los Extranjeros y el Impuesto Sobre los Bienes de la Sucesión de los Estados Unidos (Similar al 'Inheritance Tax'," Abril "Forms of Doing Business in Mexico Compared to the U.S." October "I grandi miti fiscali sugli investimenti di stranieri in immobili statunitensi," June U.S. Taxation of Trusts - Mexico/U.S. Overview, California Tax Lawyer, Spring "Foreign Persons with Certain Visas and Their California Employers Beware: Non-Conformity of Federal and California Employment Tax Rules," California Tax Lawyer, Summer/Fall Co-author with Jon P. Schimmer. "Coming to America: The Throwback Tax s Ugly Head The Non-resident Alien Cum Resident as Beneficiary of Accumulated Income," CCH International Tax Journal, Summer Co-author with Jon P. Schimmer. "The Great Myth in Pre-Immigration Tax Planning Why Section 679(a)(4) Does Not Apply to Subtitle B (U.S. Estate, Gift and Generation Skipping Transfer Taxes)," California Tax Lawyer, Winter Co-author with Jon P. Schimmer. "Foreign Persons with Certain Visas and Their California Employers Beware: Non- Conformity of Federal and California Employment Tax Rules," July 1, FAQs - Investing in Mexican Real Estate, June 5, Cómo se dice FIRPTA" en Español? Un análisis Comparativo Fiscal Internacional Para Inversionistas Extranjeros de Bienes Raíces Americanos y Mexicanos, June Co-author with Enrique Hernandez-Pulido. How Do You Say "FIRPTA" In Spanish? A Comparative International Tax Analysis For Foreign Investors Of U.S. & Mexican Real Estate, June Oops - The Accidental Inversion: The Scope of Section To Certain In-Bound International Transactions Not Intended by Congress to be a Corporate Inversion, State Bar of California Taxation Section International Committee, April 25, Co-author with Enrique Hernandez-Pulido. "Mexico's New Proposal for International Tax Anti-Deferral Rules," October 1, 2004 "Why Section 2104 Must Address When Partnership Interests Owned by Foreign Investors are (and are not) Subject to

6 United States Estate Tax," State Bar of California Taxation Section International Committee, May "Why Regulation (b)-1(b) and the Definition of Lawful Permanent Resident Must Address Non-U.S. Citizens Who Have Left and Permanently Reside Outside the United States," State Bar of California Taxation Section International Committee, April "U.S. Tax Implications of Foreign Investment in U.S. Real Estate," October 9, Overview of Trademark Registration Process in Central and South America, August 26, "IRS Reporting Requirements for Foreign Partnerships," August 26, "The One-Edge Sword: The High Risks of Commercial Transactions in Mexico," August 26, "Legal and Practical Issues Involved with Maquiladora Financing," Law and Business Review of the Americas, Winter/Spring "Comparative Analysis of U.S. vs. Mexican Commercial Real Estate Transactions," Law and Business Review of the Americas, Fall "Basic Issues for Foreign Corporations Doing Business in California (Including California Taxation) and Reporting and Disclosure Requirements of Foreign Investors," February 4, Recent Seminars and Speeches The 2011 Offshore Voluntary Disclosure Initiative: How it Works and Who May Benefit," San Diego Chapter of the California Society of CPAs, San Diego, CA, June 17, The USD School of Law- Procopio International Tax Institute, San Diego, CA, October 4-5, The USD School of Law- Procopio International Tax Institute, San Diego, CA, October 19-20, "Planeacion Fiscal Internacional de los Estados Unidos para Inversionistas Mexicanos," Asociación Nacional de Abogados de Empresa, México City, Mexico, August 27, "Aspectos Prácticos ante la Turbulencia Financiera Mundial," Asociación Nacional de Abogados de Empresa, Querétaro, August 12, 2009 "Aspectos de Tributación Internacional: La Inversión USA-Mex, Reglas Anti-abuso, y USA-Mex International Tax Relevant Issues," Asociación Nacional de Abogados de Empresa, México City, Mexico, June 29, Investing in Mexican Real Estate, Puerto Vallarta, Mexico, October 25, The USD School of Law- Procopio International Tax Institute, San Diego, CA, May 1-2, "Surprise! You have a Foreign Trust!" Annual Meeting of the California Tax Bar and California Tax Policy Conference, November 2, Investing in Mexican Real Estate Conference, San Diego, CA, February 17, The USD School of Law- Procopio International Tax Institute, San Diego, CA, February 15-16, Fiscalización de Operaciones Internacionales, March 15-16, Investing in Mexican Real Estate Conference, San Diego, CA, February 25, The USD School of Law- Procopio International Tax Institute, San Diego, CA, February Growth Strategies- Building Blocks for Successful Ventures, CONNECT, San Diego, CA, January 24, The Boogey Man - Informational Reporting of International Transactions and the Hefty Penalty Provisions, 8 th Annual

7 San Diego Tax and Accounting Institute, November 11, "U.S. International Tax and Legal Implications of Maquiladora Operations," May 27, "What to do when your client didn't 'Check the Box'?" San Diego County Bar Association Taxation Section, San Diego, CA, September 9, 2003.

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