Estate & Trust Primer (On-Demand)

Description

This comprehensive CPE course offers 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. It also discusses some basic planning options that help minimize taxes during income accumulation, distribution, or the transfer of wealth to intended beneficiaries.

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
3.5
Who Should Attend
CPAs, financial advisors, estate attorneys
Prerequisites

None.

Advanced Preparation

None.

Register Now
When
Available 24/7
Location
Online
Total CPE Credits
3.5
Format
On-Demand

MEMBER


$ (% off)
$69.00

NON-MEMBER


$ (% off)
$89.00
Become A Member

Register for this Course

Estate & Trust Primer (On-Demand)


Your browser is out-of-date!

Update your browser to view this website correctly.

Update my browser now

×