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Estate & Trust Primer (On-Demand) 2020v2

Description

This CPE self-study course will give you an understanding of the federal income taxation of trusts and decedents’ estates, along with the effects certain tax scenarios have on the beneficiaries of those trusts and estates

Also discussed are some basic planning options that can help minimize your clients’ taxes during income accumulation, distribution, or the transfer of wealth to intended beneficiaries.

Format: Video

Learning Objectives

▪ Understand the concept of a trust and the various types of trusts.
▪ Advise clients on filing requirements for Forms 706 and 709.
▪ Identify the elements of an estate and grantor trusts.
▪ Minimize transfer taxes by incorporating exemptions and credits.
▪ Understand statutory provisions that mandate or protect interests of a decedent’s spouse and/or children.

Major Topics

▪ Types of trusts
▪ Trustee powers
▪ Recognition and realization of income
▪ Elements of an estate
▪ Taxation of Trusts and Estates
▪ Basic concepts of estate planning

Provider
AICPA - Durham
Course Level
Intermediate
CPE Field of Study
Tax
6.5
Who Should Attend

CPAs, financial advisors, estate attorneys

Prerequisites

None.

Advanced Preparation

None.

Purchase Now
When
Available 24/7
Location
Online
Total CPE Credits
6.5
Format
On-Demand

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$125.00

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$155.00
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Estate & Trust Primer (On-Demand) 2020v2


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