Program Details
2026-10-07 12:00:00
Over 1,000+ webinars
Course Overview
2026-10-07 12:00:00
2h CLE Credits
Intermediate
2
12:00 pm - 1:00 pm ESTThis session covers the mechanics of FIRPTA withholding under IRC § 1445 at the point of closing, including how to determine whether a seller is a foreign person, which statutory exemptions eliminate or reduce the 15% withholding obligation, and how buyers and closing attorneys can meet their compliance duties. Attorneys will leave with a working command of the non-foreign affidavit process, the residence-use exemptions, entity-level status traps, the 20-day remittance deadline, and the April 2024 final regulations and October 2025 proposed regulations affecting domestically controlled QIEs. The session is designed for transactional attorneys, real estate counsel, and closing attorneys who need a practical framework for making the withholding decision and avoiding personal liability.
Natalia A. SishodiaBeatrice Raccanello 1:10 pm - 2:10 pm ESTThis session covers the full lifecycle of FIRPTA withholding reduction and recovery for foreign sellers, from pre-closing withholding certificate applications through post-closing refund filing. Attorneys will learn how to use Form 8288-B strategically, navigate ITIN and EFTPS procedural requirements, apply §1031 exchange mechanics to minimize withholding, and guide clients through the 1040-NR refund process. Attendees will leave with actionable knowledge of filing sequences, common errors that extend escrow holds or block refunds, and the most significant 2025 procedural change affecting FIRPTA remittance.
Natalia A. SishodiaBeatrice RaccanelloNatalia A. Sishodia is the Managing Partner of Sishodia PLLC, a boutique New York City firm focused on real estate law and dispute resolution. Her practice centers on high-end real estate transactions for domestic and international clients, including foreign investors purchasing and selling United States real property, FIRPTA withholding and its exceptions, 1031 tax-deferred exchanges, and tax strategies related to cross-border transactions. She has successfully negotiated and closed hundreds of transactions in New York.
Beatrice Raccanello is an attorney with Sishodia PLLC in New York City, where she works extensively with the firm’s international clients on residential real estate transactions. Fluent in English, Italian, Spanish, and French, she has represented purchasers and sellers of single-family and multifamily properties and co-op and condominium apartments across New York, guiding transactions from due diligence through contract negotiation and the preparation of closing documents.
Natalia A. Sishodia is the Managing Partner of Sishodia PLLC, a boutique New York City firm focused on real estate law and dispute resolution. Her practice centers on high-end real estate transactions for domestic and international clients, including foreign investors purchasing and selling United States real property, FIRPTA withholding and its exceptions, 1031 tax-deferred exchanges, and tax strategies related to cross-border transactions. She has successfully negotiated and closed hundreds of transactions in New York.
Beatrice Raccanello is an attorney with Sishodia PLLC in New York City, where she works extensively with the firm’s international clients on residential real estate transactions. Fluent in English, Italian, Spanish, and French, she has represented purchasers and sellers of single-family and multifamily properties and co-op and condominium apartments across New York, guiding transactions from due diligence through contract negotiation and the preparation of closing documents.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
