ENG2617. Advanced Income Taxation of Estates and Trusts (EST, TAX)

This seesion will take the attendee beyond the basics and explore the more complex situtations that a practiioner may encounter. Among the topics to be discussed are including capital gains in DNI, dealing with the fiduciary income tax deduction under Section 642(c), the income tax issues of funding bequests, how to calculate and allocate DNI on the death of a beneficiary, dealing with estates and trusts holding interests in partnerships and S corporations and more.