Mobile Edition


Estate & Tax Primer (AIETP06)

 
Date:Monday, December 11, 2017
Time:10:30AM - 2:29 PM
(Registration at 10:00AM)
Facility:Webcast or Webinar, Online
CPE Credit:4.0 Technical Business
Vendor:AICPA
Course Level:Intermediate
Early Bird Price:$159.00 FICPA Members, $199.00 Non-Members

Description:
This comprehensive course offers the participant an understanding of the federal income taxation of trusts and decedents' estates, along with the effects certain tax scenarios have on the beneficiaries of those trusts and estates. We will also discuss some basic planning options that help minimize taxes during income accumulation, distribution, or the transfer of wealth to intended beneficiaries. TOPICS DISCUSSED  Types of trusts  Trustee powers  Recognition and realization of income  Elements of an estate  Taxation of Trusts and Estates  Basic concepts of estate planning

Objectives:
When you complete this course you will be able to:  Understand the concept of a trust and the various types of trusts  Advise clients on filing requirements for Forms 706 and 709  Identify the elements of an estate and grantor trusts  Minimize transfer taxes by incorporating exemptions and credits  Understand statutory provisions that mandate or protect interests of a decedent's spouse and/or children

Who Should Attend:
CPAs, professional accountants with fiduciary tax experience, financial advisors, & estate attorneys

Prerequisite:
Basic knowledge of estate and gift taxation

Session/Options

If listed below, select the appropriate sessions or options to continue with your purchase.

Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.