EST23101. Basic Income Tax Planning For Trusts

IN PERSON ONLY INTERACTIVE WORKSHOP - INCLUDED IN YOUR ALL-ACCESS PASS (Additional Fee for 3 Day Pass Holders). More information coming shortly...

Learning Objectives:

• Learn the basics of the income taxation of estates and trusts including planning opportunities available during the administration of the estate or trust
• Learn what distributable net income (DNI) is, how to calculate it and how it is allocated between the estate or trust and its beneficiaries.
• Learn how trust accounting income, distributable net income and taxable income differ and how to calculate the taxable income of an estate or trust
• Discover the tax consequences of the termination of an estate or trust