Fiduciary Accounting Update Webcast Replay (ASWR08)

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Date:Wednesday, October 08, 2014
Time:9:30AM - 11:30AM (Registration at 9:00AM )
Facility:Webcast or Webinar, Online
CPE Credit:2 Accounting and Auditing
Instructor: Frederick G. Spoor, CGMA
Vendor:Florida Institute of CPAs
Subject:Accounting, Administrative Practice, Auditing
Course Level:Update


This course explores the intricacies of determining the fiduciary accounting of an estate or trust.  It also covers how the fiduciary accounting rules interact with computation of the federal income tax of an estate or trust.


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.

Who Should Attend:
CPAs with fiduciary responsibilities for clients, especially in Florida


Some familiarity with administration of estates and trusts

Advanced preparation:


FICPA Seminar EZMaterials! Instead of picking up paper manuals at the event, you’ll be able to download the EZMaterials as searchable PDFs to your laptop, tablet or other device seven days before the event. For an additional fee you may choose to purchase a hardcopy of the seminar manuals. If requested during registration at least eight days prior to the course, your hardcopy will be available for pickup at the event. Click here for more information.

Early Bird Price: $75 FICPA Members, $85 Non-Members

Regular Price on 10/8/2014: $75 FICPA Members, $85 Non-Members