Return-Path: Received: from vps.transocean.com by vps.transocean.com with LMTP id wC5KMA3Onlq3LQAAInt2oQ ; Tue, 06 Mar 2018 09:21:17 -0800 Return-path: Envelope-to: cs@transocean.com Delivery-date: Tue, 06 Mar 2018 09:21:17 -0800 Received: from ccm234.constantcontact.com ([208.75.123.234]:50938) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256) (Exim 4.89_1) (envelope-from ) id 1etGGu-0003RM-61 for cs@transocean.com; Tue, 06 Mar 2018 09:21:17 -0800 Received: from [10.252.0.105] ([10.252.0.105:33607] helo=p2-jbsvcs5290.ad.prodcc.net) by 10.249.242.10 (envelope-from ) (ecelerity 4.2.1.52273 r(Core:4.2.1.11)) with ESMTP id 3F/6E-23065-2DDCE9A5; Tue, 06 Mar 2018 12:20:18 -0500 DKIM-Signature: v=1; q=dns/txt; a=rsa-sha256; c=relaxed/relaxed; s=1000133069; d=friedmanllp.ccsend.com; h=date:mime-version:subject:X-Feedback-ID:message-id:from:reply-to:list-unsubscribe:list-unsubscribe-post:to; bh=G2QNSTRLjEZKQ49xM981UbYivN8o2wZxadnMUFRgjp8=; b=axdVntNfNl68hnhm/y4gtQ99+kz4GFjtSWYeiReLnRCuGFUs7TmCTJAflt+3BAFTRsgMAXlWkpaMYD+jYPuC4qS4eJ59iWdQBREyvLcTN3/XiSr8hf1HTIApYfbTO4amdkEdp+3yPQXtMHHzs3RkSyLEC2bktjhe/rRNgXIQmZo= Message-ID: <1130154063652.1117133338393.1999919231.0.281219JL.2002@scheduler.constantcontact.com> Date: Tue, 6 Mar 2018 12:20:18 -0500 (EST) From: Friedman LLP Reply-To: friedmanllp@friedmanllp.com Sender: Friedman LLP To: cs@transocean.com Subject: [TAX ALERT] Avoid Costly Consequences-- Get Must-Know Info on the Transition Tax Toll-Charge MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_Part_77584508_694668324.1520356818367" List-Unsubscribe: List-Unsubscribe-Post: List-Unsubscribe=One-Click X-Campaign-Activity-ID: e30f47bc-c735-4d11-b5e1-59fe6cb98d68 X-Channel-ID: f2543a60-04fe-11e7-8282-d4ae52843dc7 X-Mailer: Roving Constant Contact 2012 (http://www.constantcontact.com) X-Return-Path-Hint: A4w9HvMc1TRG14Vn+bLmNaA==_1117133338393_8lQ6YAT+EeeCgtSuUoQ9xw==@in.constantcontact.com X-Roving-Campaignid: 1130154063652 X-Roving-Id: 1117133338393.1999919231 X-Feedback-ID: f2543a60-04fe-11e7-8282-d4ae52843dc7:e30f47bc-c735-4d11-b5e1-59fe6cb98d68:1117133338393:CTCT X-CTCT-ID: f0fc2470-04fe-11e7-8269-d4ae52843dc7 X-Spam-Status: No, score=-1.6 X-Spam-Score: -15 X-Spam-Bar: - X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. 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Click here http://campaign.r20.constantcontact.com/render?m=1117133338393&ca=e30f47bc-c735-4d11-b5e1-59fe6cb98d68 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ [Video] "New Year, New Tax Code" Seminar Learn How Sweeping Changes Can Impact You WATCH NOW [http://r20.rs6.net/tn.jsp?f=0013AlYxFapLjZ0rJJpMHtTAETUgZlQ6L8pxe4sFj_eNQiLkm8FV3SugQzFFdcfH0wwmv5e24gsqQwzWwyvZsRTBmt7G3ymNMB3QyWFs_Baup1cBYnLDjwhE_D3ZaTTIJgKLokNifQ3W8pjHs41Z1nli_hNsMNm0CseKmOh-EWvoCFuMU60tvx_x-00B92PdrHF9WrYx3XVNQyrKPgMF8d4gpl3zKDqGbnjYLQMqKgVVAw_NPEuLSReWPYHDH6j7pCGmgpktAMK0ObjOtzvQnaU6tskXA9_LhdIYAqtHLiIH0oVp-OIOLh-1FTvxatN_60gbyYe2OAvPRF27HUUweac119NNUqGSzpthob7949UMydNfyZGZTjoqPjz6gRcWfMIdmRWwEqyUGL3mFe6mNOZfT3bQTKZTHu-BHwgkFb7IQ9rIFUK50n2Z2EVQi1w1lqp_t_rbe6qFPk=&c=byFpVX_99R_iNgGoakKw5tQx6UjxI9qn6uR2p7p0cAy61Ky4cVtSRA==&ch=zv6kFBTB2W3GcWciPAHv29ooRzrVNP6Wp4MXRGj9BXliy4D_1FM9TA==] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Ryan Dudley [http://r20.rs6.net/tn.jsp?f=0013AlYxFapLjZ0rJJpMHtTAETUgZlQ6L8pxe4sFj_eNQiLkm8FV3SugQzFFdcfH0ww9OaD0Ze7uzPlHi2PC2kTALGohtEutrHkj001FLYEL0HvXpud0xjishnFntc0A5vJBWUXzeYAebFzmx9AgLlPcglGcrurQaxWS-7igsNs5TVzkFBU6BtLWcchgxsp8PfbWpNx6904RiTWhry3MugH0Y_L6g-C8l0WnMU1Hmc75LQP0gDB5sRT3cIi0kjS1Y1DIWZX27v5OzqAr1ufy2oRGJE5ClFbQL_1YLT8jv7Rio_SHW2tDawVHlxSej5sM2lCaiWow8-PEsaDod6WgiKOnnqbrxPfzgqJ98X-hWNV19HQoYplJ5viprRQJrP3K2V7VqnUbTQ7MO42KnsEi-XAY4Pr4ZaSXHkQ&c=byFpVX_99R_iNgGoakKw5tQx6UjxI9qn6uR2p7p0cAy61Ky4cVtSRA==&ch=zv6kFBTB2W3GcWciPAHv29ooRzrVNP6Wp4MXRGj9BXliy4D_1FM9TA==] CPA, CA, CTA, MIT, Partner International Tax Practice RDudley@friedmanllp.com [mailto:RDudley@friedmanllp.com] Edward Ajodah [http://r20.rs6.net/tn.jsp?f=0013AlYxFapLjZ0rJJpMHtTAETUgZlQ6L8pxe4sFj_eNQiLkm8FV3SugQzFFdcfH0ww8__0zVSg2x5zoIasqpTmMNoNPEI8sar5_fSGh75dv0IGS7dgjeX_DhfO-d6CmdT4kz1GmWoZ4wcqaCi4x3Cyjl9PToGO01Rn85ksXflIDUERHehLLcVcps3Qx4Y_4uskDX1IyP7IHuVSZCiETKb-2zA3NSfACCZ7UiC4CmXTRiIyXhUte67K_EI4BBsbMQkUE9JuHGuEUEphYCvEVa1UtGAzlvLXuX435qGu_F2WDTB0oQO5a5ZfJLUBpEflJOHekbOj27jCzOFkBAqHnMtHchwile0BP1h6xMxRO4U313tewYky3hPTvTzDsMZI9pdiWLKJCEH_KO0TpToSEETIBKHktRvrmQmr&c=byFpVX_99R_iNgGoakKw5tQx6UjxI9qn6uR2p7p0cAy61Ky4cVtSRA==&ch=zv6kFBTB2W3GcWciPAHv29ooRzrVNP6Wp4MXRGj9BXliy4D_1FM9TA==] CPA, J.D., Principal International Tax Practice EAjodah@friedmanllp.com [mailto:EAjodah@friedmanllp.com] Erasmo Bruno [http://r20.rs6.net/tn.jsp?f=0013AlYxFapLjZ0rJJpMHtTAETUgZlQ6L8pxe4sFj_eNQiLkm8FV3SugQzFFdcfH0wwNnDaWhc95FrYGDH38fc9BDq_kk4izl9Rege7zElkJAe3-yHumGpmK1FbgSQvt2FY3SqJyPRfkvhDcXdfe7HoX0YAUpCctaLcDyKsEtbkpJprxKptMa_qNQ6lQs1k03KbYqK_UHjcBlvNjNSuGmZKc-kUt8e8QtY4VHDbcT_lT9hUfFDFUMhkvVcxnoR8-XtXfV-WdbHeZR2dLQ0lesvgSvmMb4wTNVft_lpNmMqf87vb5-FHL-hjt-VLjk_eZzy-UwjZbXl0WTwReD1Sa2wY8NAEYqx48EjDBkmisZtNjhWk4OL9ypq_usGxUKItg_2iwz8j45nd5QNmFmOraJdOvZIGvkM1aMLr&c=byFpVX_99R_iNgGoakKw5tQx6UjxI9qn6uR2p7p0cAy61Ky4cVtSRA==&ch=zv6kFBTB2W3GcWciPAHv29ooRzrVNP6Wp4MXRGj9BXliy4D_1FM9TA==] CPA, LL.M., JD, Principal International Tax Practice EBruno@friedmanllp.com [mailto:EBruno@friedmanllp.com] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Avoid Costly Consequences with Must-Know Information on the Transition Tax Toll-Charge Enacted on December 22, 2017 the Tax Cuts and Jobs Act introduced a one-time toll-charge or transition tax on accumulated undistributed earnings of foreign corporations that have not been previously taxed by the United States. 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Read More [http://r20.rs6.net/tn.jsp?f=0013AlYxFapLjZ0rJJpMHtTAETUgZlQ6L8pxe4sFj_eNQiLkm8FV3SugQzFFdcfH0wwXwQd0L8lSck5b4R7MOGui9CM4JLuSSTtBP6It_iqTHfUkemOlXWe5jij2qUtGuhuUU4LUY_9UXWEhl0ZScCpR2vaxJkhKj42g-pnqLX4gHZ3bJl4AeOisT3NAwUExl8gFInzvz3izOoAx-8HyT-sM01y8XXsCJTqgkLKUPKU2XlWrk7PWqYm83Wd0_Y8Kk5EinVwk6U0I2gDkusrPG4Sf2NVtrycnNZpC8LSuQP1tUiJKz469w7qqBPDNWlwBFA2-cMV0eDKHT8cPguKuz-480xCk12PQpXlmemHibWlcPthggbpqIAl43SDEGdEyGKtS9LoV0LqcYG-vl3Up7ba_ScvlJUYbPJuxitHG1Ib5MnLEKV7b7WHlNuJc9mk_CVy5QdiIeTX7b4nGKGZbdAOsT2-qFEDjvPqwBS1h2ALZlkSXkrBnLSTck-GOZecq3h6&c=byFpVX_99R_iNgGoakKw5tQx6UjxI9qn6uR2p7p0cAy61Ky4cVtSRA==&ch=zv6kFBTB2W3GcWciPAHv29ooRzrVNP6Wp4MXRGj9BXliy4D_1FM9TA==] ________________________________________________ www.friedmanllp.com [http://r20.rs6.net/tn.jsp?f=0013AlYxFapLjZ0rJJpMHtTAETUgZlQ6L8pxe4sFj_eNQiLkm8FV3SugQzFFdcfH0wwg8T6NuvFB1Owb0t0FY1lwo55e1bfuVY2eEb6fJ_X0PGugeTN76Tv-ZlKBShA32gnsJUOVw94-LhbR-mUeuH68Y-mJFHXp3eTKNBFXWj9ULrrMrynV5eZdmnAh96Y5ZcDcD2XIRzOVeDTF-4GLV7VVcyF4Wv-P9YgLw_Log88id1T45VsBP53vCCc6HdIwu1gqZuG1B3d1pyhdpZU_2CudLnxUDXrgyyekzJyglkFx7d5096auyHqsaRIXHOlwSrd0hrRXk5qe5cg--x6CeclwWDsOudkNofQHmu7LvCpRVE07tNGseCs9isV_tRH915Q&c=byFpVX_99R_iNgGoakKw5tQx6UjxI9qn6uR2p7p0cAy61Ky4cVtSRA==&ch=zv6kFBTB2W3GcWciPAHv29ooRzrVNP6Wp4MXRGj9BXliy4D_1FM9TA==] Connect with us! 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=20 =20
=20 =09=09
=20 =20 =20
=09
=20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =
[Video] "New Year, New Tax Code" Seminar 
Learn How Sweeping Changes Can Impact You


=09 =09

Ryan Dudley
CPA, CA, CTA, MIT, Partner
International Tax Practice
RDu= dley@friedmanllp.com


Edward Ajodah
CPA, J.D., Princip= al
International Tax Practice

CPA, LL.M., JD, Principal
International Tax Practice
=09
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Avoid Costly Consequences with Must-Know Information&nbs= p;
on the Transition Tax Toll-Charge=

Enacted on December 22= , 2017 the Tax Cuts and Jobs Act introduced a one-time toll-charge = or transition tax on accumulated undistributed earnings of foreign= corporations that have not been previously taxed by the United States. Wit= h fast approaching tax deadlines, we are sharing this timely alert to begin= this process with you. 

Read on for valuable i= nformation about how this new tax law can directly impact your tax filing o= bligations to ensure accuracy and avoid costly consequences.

 
___________________________= _____________________

=
Connect with us!
    
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