Estate & Trust Primer

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7.0 Credits

This comprehensive CPE course offers you 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. It also discusses some basic planning options that help minimize taxes during income accumulation, distribution, or the transfer of wealth to intended beneficiaries.


  • 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

Designed For

CPAs, financial advisors, estate attorneys
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