After viewing this presentation, participants will be able to:
- Define the general types of estates and trusts
- Describe how to compute the distribution deduction and the distributable net income and their relationship
- Describe Florida's Uniform Principal and Income Act including accrued income, undistributed income, and entities
- Describe how to use carrying value, unitrusts, income on pecuniary devises, distributions from entities, retirement plans, liquidating assets, and income tax allocations with a trust
Note this course is being broadcast as a webcast.