Lawrence H. McNamara Jr CPA

LM Lawrence H. McNamara, Jr., CPA, FVS, TEP

Publications

LHM Jr., CPA authored “Chapter 27, Foreign Trusts” for the 2006 update of PPC’s 1041 Deskbook published annually by Practitioners Publishing Company (Thomson West), which continues to explain and illustrate Foreign Trust tax return reporting and guidance for practitioners.

He authored the 2006 article, “Tax Accounting Issues for Foreign Trusts”, Part I and Part II for the AICPA’s THE TAX ADVISOR.

He authored the 2007 article, “New Foreign Trust Tax Form Project: 1041NR” for the AICPA’s THE TAX ADVISOR

He authored the 2010 article, "Scope of Foreign Trust Provisions in the HIRE Act" for the November issue of the AICPA's THE TAX ADVISOR .

He authored the 2011 article, "International Scrutiny" for the January issue of the STEP Journal.

He authored the 2011 article, "Gaining Momentum" for the June/July issue of the STEP Journal.

He authored the 2012 article, "Reporting Trust and Estate Distributions to Foreign Beneficiaries, Part I, for the AICPA's THE TAX ADVISOR.

 

He authored the 2013 article, "Reporting Trust and Estate Distributions to Foreign Beneficiaries, Part II, for the AICPA's THE TAX ADVISOR.

 

He is the primary AICPA Foreign Trust Task Force member who drafted the Form 1041NR Draft forms that were sent to IRS representatives in September 2008 for review and approval. The drafts consisted of forms 1041NR, US Income Tax Return for Foreign Trusts & Estates, Form 1041NR Schedule “D”- Capital Gains & Losses, Schedule “J”- Accumulation Distributions for Certain Complex Foreign Trusts, Schedule 1041NR-T, Allocation of US Tax Payments to Beneficiaries, Schedule K-1, Beneficiary’s Share of Income, Deductions, Credits, etc., and Form 4970FT, Tax on Accumulation Distributions of Certain Foreign Trusts.




Recent Speaking Engagements


* Co-panelist: Webinar on 5-3-17 "Form 1041 Reporting of Pecuniary Property-in-Kind Distributions: Tax Impact on Trusts & Estates" by Stafford Publications Inc. 

* Speaker at STEP NW Meeting on 2-24-2011 in Seattle, WA, "International Tax Update-What Practitioners Need to Know"
*  Speaker at Oregon Society of CPAs Estate Planning Conference on 6-18-2010 in Portland, OR, "Fiduciary Accounting Update"
*  Speaker at Alumnae Meeting of clients of James A. Humphreys, Jr., Attorney and Lawrence H. McNamara, Jr., CPA on 1-19-2008 and 2-9-2008 in Laguna Hills, CA, "Trust Administration and Problems"
*  Speaker at Estate Planning Council of South Orange County on 12-04-2006 in Laguna Hills, CA, "Potpourri Assortment of Developments from AICPA on Trust & Estate Issues"