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Webinar (CA): Fiduciary Taxation: Back to Basics—Part 2 of 4

Description

Part 2 of this Webcast series focuses on Distributable Net Income (DNI) and the calculation of the Distribution Deduction. The series of calculations determine and 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.

Learning Objectives

• Analyze the Mechanism of DNI & the Distribution Deduction
• Calculate DNI & the Distribution Deduction
• Analyze the Interaction of Fiduciary Accounting & Taxation

Major Topics

• The Concept of Distributable Net Income (DNI)
• The Steps to Calculating the Distribution Deduction
• Developing a Schematic for Calculating the Distribution Deduction
• Allocating the Distribution Deduction to Beneficiaries

Provider
California CPA Education Foundation
Course Level
Basic
CPE Field of Study
Tax
2
Who Should Attend

Tax practitioners, accountants and financial professionals.

Instructor(s)
Jacqueline Patterson
Prerequisites

Fiduciary Taxation: Back to Basics—Part 1.

Advanced Preparation

This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Location
Webinar
Event Information
When
Nov 1, 2021
11:00 am - 12:50 pm MDT
Location
Webinar
Total CPE Credits
2
Format
Webinar

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$109.00
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Webinar (CA): Fiduciary Taxation: Back to Basics—Part 2 of 4


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