21CF-EPFX: MNCPA Estate and Personal Financial Planning Conference (Virtual Only)
K1. Demystifying Distributable Net Income (DNI)
Speaker:
Jeremiah Doyle
Tue, 2:10 pm - 3:00 pm
Discuss how distributable net income (DNI) gets allocated among beneficiaries of simple and complex trusts. Learn the theory and how the Internal Revenue Code defines DNI. Using sample calculations, review how DNI gets reported on Form 1041, how gains may affect DNI and how passive activity loss rules affect the calculation of DNI.
NASBA field of study: Specialized Knowledge - Technical (1)
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