24WC-0458: Fiduciary Taxation Part 3: Complex Trusts and Charitable Deduction (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Friday, August 16, 2024
10:00am - 12:00pm Central Time
2 CPE (2 technical)
During part 3, of this 4-part series, we'll focus on the accounting and taxation of Complex Trusts. Using a series of calculations, determine whether the fiduciary or the beneficiary bears the burden of taxation and if the trust or estate is treated as a taxpaying entity or a conduit. The requirements and use of a charitable contribution deduction are also reviewed and its relationship with and difference from fiduciary accounting.
Major subjects
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The Differences between a Simple and Complex Trust
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The Use of the Tier System with Complex Trusts
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Review of Basic Requirements of the Charitable Contribution Deduction under IRC Sec. 642(c)
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Preparation of a Tax Spreadsheet for a Complex Trust
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Preparation of a Tax Spreadsheet for a Complex Trust with a Charitable Contribution Deduction
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Complex Problem Form 1041 Examples with Spreadsheets and Exhibits
Learning objective(s)
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Recognize the difference between a simple and complex trust
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Determine whether you have a simple or complex trust
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Identify the special issues related to a complex trust
Who should take this program?
Tax practitioners, accountants and financial professionals.
Fees
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you are a
nonmember.
If you register, you will be charged
$119.00
(Standard Nonmember Fee).
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|
Standard Member Fee |
$89.00
|
 Standard Nonmember Fee |
$119.00
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