Income and Fiduciary Tax Issues for Trust and Estate Planners, Part 1 & 2 - Audio Webcast
Day 1 – October 11
- Fiduciary income taxation framework and rules for estate and trust planners
- How fiduciary and income tax planning differ from each other
- Planning for fiduciary taxation v. planning for individual and corporate tax purposes
- Types of trusts – simple, complex, grantor – and differing tax rules for each
- Treatment of “Distributable Net Income”
- Understanding “Trust Accounting Income,” and impact of Prudent Investor Rule
Day 2 – October 12
- Practical income allocation for simple, complex and grantor trusts
- Specific allocation rules for DNI – Tier System, Separate Share Rule, 65 Day Rule, specific bequests
- Charitable giving – tax treatment and practical impact
- Treatment of depreciation, administrative expenses, and allocation to income
- Trust terminations – capital loss carryover and excess deductions
Faculty: Jeremiah W. Doyle, IV, BNY Mellon Wealth Management, Boston, MA
Each program will run from 11:00 a.m. to 12:00 p.m. M.T. (60 minutes each).
Registration Fees
| Non Member | $109.00 |
| CBA Member | $79.00 |
| CBA Trust & Estate Law Section Member | $69.00 |
| CBA Tax Law Section Member | $69.00 |
| CLEACCESSPASS - Elite Pass Holder | $0.00 |
- General Credits: 2.00
- Ethics Credits: 0.00
- EDI Credits:
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