This final webcast in the Form 1041 Back to Basics series focuses on the special rules that apply when a fiduciary entity incurs alternative minimum tax (AMT), qualifies for the IRC Sec. 199A deduction, or terminates. Often the underlying statute is written for individual taxpayers and the fiduciary or adviser must apply the statute to the special rules and calculations that determine fiduciary taxation.
• Review AMT Taxation for Fiduciary Entities • Understand Fiduciary Taxation on an AMT Basis • Apply IRC Sec.199A to Fiduciary Entities
• Review Special Issues on the Termination of a Trust or Estate
• Alternative Minimum Tax for Trusts & Estates with Problem Example
• Application of IRC Sec. 199A to Fiduciary Entities
• Issues & Updates on Trust or Estate Terminations
Tax practitioners, accountants and financial professionals.
Fiduciary Taxation: Back to Basics—Part 3.
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