Webinar

Estate and Trust Primer: Tax Staff Essentials

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Estate planning is vast and complicated. A fundamental understanding of estate and trust taxation is essential to helping clients plan for their futures. Topics include: Tax obligations of trusts and estates, and how these obligations affect beneficiaries; The federal income taxation of trusts and decedents' estates, along with the tax effects of specific scenarios for beneficiaries; Planning options that can minimize your clients' taxes while accumulating income and the distribution or transfer of wealth to intended beneficiaries.

Learners build their understanding of the unique tax issues affecting trusts and estates, including: The taxation of simple and complex trusts, grantor trusts, and electing small business trusts; Fiduciary accounting and the Uniform Principal and Income Act; Deductions and credits available to trusts and estates; Updated for H.R. 1, commonly referred to as OBBBA.

This comprehensive course has been updated to discuss the effects of H.R. 1 on estate and trust taxation. Relevant topics include: Overall limitation on itemized deductions; Permanence of the expanded lifetime estate tax exemption; Section 163(j) business interest; 0.5% floor on itemized charitable contribution deductions; and much more.

Part of Tax Staff Essentials Level 3 -- This online course is part of Tax Staff Essentials Level 3, a comprehensive learning program that provides senior- and supervisor-level tax professionals with the technical training required to take a leadership role on their teams.

Major subjects

• Types of trusts.
• Trustee powers.
• Recognition and realization of income.
• Elements of an estate.
• Basic concepts of estate planning.

Learning objectives

• Identify the elements of a trust.
• Recognize the difference between principal and income as defined by the Uniform Principal and Income Act (UPAIA).
• Identify tax payment and reporting requirements for estates and trusts.
• Identify the rules regarding the deduction for distributions from complex trusts and decedents' estates.
• Recall when a grantor has a reversionary interest.
• Recall how pooled income funds are taxed.
• Recall the filing requirements for estates and trusts.

Who should take this program?

• CPAs, financial advisers, estate attorneys.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $169.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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