Protect your clients' assets and shield their estates from increased taxation brought about by the evolving tax law. Understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. Updated for TCJA, this CPE course provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms.
- Trusts and trust terminology
- The uses of trusts in estate planning
- How trusts and estates are taxed
- What is a trust? What is a "simple trust?" What is a "complex trust?"
- How is the "income" of a trust or estate defined for tax purposes?
- What are the ordinary deductions and credits allowed?
- How is the "deduction for distributions" to beneficiaries determined?
- How are trust and estate beneficiaries taxed?
Language : English
CPA Credit Hour : 3.5 hours
Member Fee: $ 541 | Non Member Fee: $ 698
More info: https://bit.ly/2ImmgiN
* All prices are subject to change without prior notice due to currency fluctuation