Estate & Tax Primer

Date: November 4, 2016 Time: 9:00 am - 1:00 pm EST CPE: 4 Format: Webinar
EVENT DESCRIPTION

This comprehensive course offers the participant 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. We will also discuss some basic planning options that help minimize taxes during income accumulation, distribution, or the transfer of wealth to intended beneficiaries. Topics Discussed • Types of trusts • Trustee powers • Recognition and realization of income • Elements of an estate • Taxation of Trusts and Estates • Basic concepts of estate planning

LEARNING OBJECTIVES
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 trustsTrustee powersRecognition and realization of incomeElements of an estateTaxation of Trusts and EstatesBasic concepts of estate planning
EVENT DETAILS
CPE FIELD OF STUDY
Taxes (4 Credits)
INSTRUCTOR(S)
Charles Borek
COURSE LEVEL
Intermediate
LOCATION
Online Webcast
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