Estate & Trust Primer - Tax Staff Essentials

Friday, May 30 12:00pm - 4:00pm CDT

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Webcast

4.00 Credits

Member Price $225.00

Non-Member Price $269.00

Overview

A comprehensive guide

A comprehensive guide to estate planning and the taxation of trusts.

Course Instructor: William Murphy

Highlights

Types of trusts

Trustee powers

Recognition and realization of income

Elements of an estate

Taxation of trusts and estates

Basic concepts of estate planning

Prerequisites

None

Designed For

CPAs

Financial advisers

Estate attorneys

Objectives

Identify the elements of a trust.
Recognize the difference between principal and income as defined by the Uniform Principal and Income Act (UPAIA).
Identify tax payment and reporting requirements for estates and trusts.
Distinguish between simple trusts and complex trusts.
Recall how pooled income funds are taxed.
Recall the filing requirements for estates and trusts.

Notice

This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by AICPA (do_not_reply@on24event.com). Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.