Let Smyle & Associates, LLC assist in making the appropriate tax analysis in your PFIC investments:

  • PFIC Testing
  • Excess Distribution Calculations
  • Deemed Sale Elections
  • Qualified Electing Fund Elections
  • Form 8621 Compliance

Smyle & Associates, LLC can help, whether at the shareholder or corporate level, on the tax implications and requirements of RICs:

  • Income Testing
  • Quarterly Asset Testing
  • Form 1120-RIC Tax Compliance
  • Distribution Requirements for meeting RIC status and minimizing the RIC Excise Tax


to learn more about our services CONTACT US