Mobile Edition

Estate & Tax Primer (AIETP07)

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
Course Level:Intermediate
Early Bird Price:$159.00 FICPA Members, $199.00 Non-Members


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.


LEARNING 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

Major Topics:


 Types of trusts

 Trustee powers

 Recognition and realization of income

 Elements of an estate

 Taxation of Trusts and Estates

 Basic concepts of estate planning

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

Basic knowledge of estate and gift taxation


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.