Amy P. Jetel

Partner
Beckett Tackett Jetel

Amy P. Jetel focuses her practice on the design, implementation, and administration of outbound and inbound foreign trust and entity structures to meet the estate-planning and asset-protection goals of multi-jurisdictional clients.  In this practice, she has gained a depth of experience in the U.S. tax and compliance aspects of non-U.S. trusts and entities, and she frequently addresses complex international tax and treaty issues faced by individuals with ties to multiple jurisdictions.  Ms. Jetel has developed a niche practice in planning around the throwback-tax regime that applies to foreign non-grantor trusts, and in representing clients before the Internal Revenue Service to bring previously unreported foreign structures into full compliance.  Ms. Jetel also practices in the areas of traditional estate and disability planning, probate and estate administration, and entity formation and governance.  She is a frequent author and speaker in the areas of estate planning, asset protection, and international taxation and compliance.  Ms. Jetelis a veteran of the U.S. Navy.

Articles by Amy P. Jetel
IRS Releases Final FFI Agreement 1
On Dec. 26, 2013, the Internal Revenue Service released Revenue Procedure 2014-13 regarding foreign financial institutions (FFIs) entering into an FFI Agreement (participating FFIs) and FFIs and their branches that are treated as reporting financial institutions under an applicable Model 2 intergovernmental agreement (IGA) (reporting Model 2 FFIs).
IRS Clarifies That a Fideicomiso Isn’t a Trust
The Internal Revenue Service issued Revenue Ruling 2013-14, holding that a fideicomiso, or “Mexican Land Trust” isn’t a “trust” for U.S. tax purposes.
Fideicomisos: Clarity at Last? 
Amy P. Jetel discusses Mexican Fideicomisos and how a recent PLR offers some clarity as to their status
A Fideicomiso Isn’t a Trust
The Internal Revenue Service finally published a private letter ruling that U.S. landowners in Mexico have been waiting for all year: PLR 201245003 (released Nov. 9, 2012)
What's a Fideicomiso? 
Any professional who serves high-net-worth clients eventually comes face to face with a Mexican fideicomiso (pronounced fee-day-kah-mee-so)
When Foreign Trusts Are Non-Grantor 
It's essential that practitioners know not only the fundamentals of U.S. federal income taxation of foreign non-grantor trusts and their beneficiaries,
Foreign Reporting: Get It Right 
As estate planners, we love helping people, and as attorneys, we need to bill hours. So when we can help people and bill hours at the same time, you'd
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