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State Income Tax Treatment of Nonresident Trusts: Compliance Challenges and Planning Oppor...
Determining Residency, Allocating Income Between Trust and Beneficiary, Apportionment Ques...
July 24, 2018 CPE Live Webinar

This webinar will provide tax professionals and advisers with a practical guide into various states' rules governing the income tax treatment of nonresident trusts with multistate income or beneficiary connections. The panel will address critical topics relevant to resident and nonresident trusts, w... Read More

Speakers:  Catherine B. Eberl, Partner, Hodgson Russ Timothy P. Noonan, Partner, Hodgson Russ

New IRC Section 67(g) and Form 1041 Trust Deduction Rules Post-Tax Reform
Navigating Uncertain Treatment of Fiduciary Fees, State and Local Taxes, and Other MIDs
August 8, 2018 CPE, EA Webinar

This webinar will provide fiduciary tax advisers and compliance professionals with a practical guide to the new deduction structure for Form 1041 under the new tax law. The panel will outline the specific changes the new law makes to fiduciary deductions, detail the impact of income items newly taxa... Read More

Speakers:  Jacqueline Patterson, Partner, Buchanan & Patterson Jeremiah W. Doyle, IV, Senior Wealth Strategist, BNY Mellon Wealth Management

Form 990-T Filing Requirements: UBTI Reporting for Exempt Trusts, IRAs and Other Qualified...
Identifying UBTI and UDFI Generating Assets in Exempt Trusts, New Aggregation Rules
July 11, 2018 CPE, EA Download

This webinar will give trust tax advisers and fiduciaries a thorough guide to recognizing and reporting unrelated business taxable income (UBTI) generated by assets held in trusts and estates, including inherited retirement plans. The webinar will focus on the standards and guidelines for determinin... Read More

Speakers:  Garrett M. Higgins, CPA, Partner, PKF O'Connor Davies Melissa Modelson, CPA, Tax Manager, PKF O’Connor Davies

Distributable Net Income: Mastering Difficult DNI Calculations for Estates and Complex Tru...
Case Study on DNI Computations and Tax Planning Opportunities
June 7, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and professionals with a deep dive into calculating distributable net income (DNI) for complex trusts. The panel will delineate between trust accounting income and taxable income and focus on tax reporting of trust income from assets, such as partnership intere... Read More

Speakers:  Jeremiah W. Doyle, IV, Senior Wealth Strategist, BNY Mellon Wealth Management Jacqueline Patterson, Partner, Buchanan & Patterson

New IRC Section 67(g) and Form 1041 Trust Deduction Rules Post-Tax Reform
Navigating Uncertain Treatment of Fiduciary Fees, State and Local Taxes, and Other MIDs
May 22, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide fiduciary tax advisers and compliance professionals with a practical guide to the new deduction structure for Form 1041 under the new tax law. The panel will outline the specific changes the new law makes to fiduciary deductions, detail the impact of income items newly taxa... Read More

Speakers:  Jacqueline Patterson, Partner, Buchanan & Patterson Jeremiah W. Doyle, IV, Senior Wealth Strategist, BNY Mellon Wealth Management

Trust Distributions to Foreign Beneficiaries: Complex Planning and Calculation Challenges
Navigating the Interplay of Foreign Withholdings, Treaty Benefits, DNI Calculations, and T...
February 27, 2018 CPE, EA Download

This webinar will provide estate and trust tax advisers and compliance professionals with a thorough and practical guide to the tax compliance issues that fiduciaries face before making or allocating U.S. domestic trust or estate distributions to foreign beneficiaries. The panel will explain how to... Read More

Speakers:  Paul F. DePasquale, Partner, Baker McKenzie Dianne C. Mehany, Member, Caplin & Drysdale Rodney W. Read, Baker McKenzie

Trust Income Tax Reporting After Tax Reform: FAI and DNI Calculation Impact of New Law Pro...
February 22, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide fiduciary tax advisers and compliance professionals with a critical first look at the practical impact of the new tax reform law on trust and estate tax reporting. The panel will detail the specific changes the new law makes to fiduciary deductions, outline the way that dis... Read More

Speakers:  Rebecca Wallenfelsz, Partner, Chapman and Cutler Paul Jones, CPA, Atty

Form 1041-A: Reporting Trust Charitable Accumulation Amounts, IRC 642(c) Deduction Require...
Calculating Set-Asides, Recognizing Eligible Income Deductions, and Identifying Principal...
February 20, 2018 CPE, EA Download

This webinar will provide tax advisers to trusts and fiduciaries with detailed practical guidance for completing IRS Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts. The panel will discuss the intersection between Form 5227 and 1041-A, detail trusts that are required to... Read More

Speakers:  Eric S. Fletcher, CPA, Principal, Thompson Greenspon Charles J. McLucas, Jr., CPA, PFS, Founder, Charitable Trust Administrators

Allocating Capital Gains to Distributable Net Income in Estates and Trusts: Achieving Opti...
February 13, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and counsel with a drill down into the rules and practices covering inclusion of capital gains in distributable net income (DNI) for trusts and estates. The panel will review the requirements within trust documents to allow treating capital gains as DNI and wil... Read More

Speakers:  Jeremiah W. Doyle, IV, Senior Wealth Strategist, BNY Mellon Wealth Management Jacqueline Patterson, Partner, Buchanan & Patterson

Form 4970 and Form 1041 Schedule J Accumulation Tax: Reporting Distributions From Foreign...
January 11, 2018 CPE, EA Download

This webinar will provide tax advisers with guidance on calculating trust accumulation distributions for beneficiaries of foreign trusts. The panel will detail the computations required to complete Schedule J of Form 1041. The panel will discuss the interdependence between Schedule J and the reporti... Read More

Speakers:  Jack Brister, TEP, Partner, International Wealth Tax Advisors Alicea Castellanos, Managing / Co-founding Partner, International Wealth Tax Advisors David Silver, CPA, TEP, Senior Manager, MBAF

Distributable Net Income: Mastering Difficult DNI Calculations for Estates and Complex Tru...
Case Study on DNI Computations and Tax Planning Opportunities
December 5, 2017 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and professionals with a deep dive into the difficult task of calculating distributable net income (DNI) for complex trusts. The panel will delineate the differences between trust accounting income and taxable income and focus on tax reporting of trust income f... Read More

Speakers:  Jeremiah W. Doyle, IV, Senior Wealth Strategist, BNY Mellon Wealth Management Jacqueline Patterson, Partner, Buchanan & Patterson

Material Participation Rules for Trusts: Leveraging Aragona Trust to Minimize NIIT
Avoiding the Passive Activity Loss Rules for Trusts Through Strategic Planning
November 9, 2017 CPE, EA Download

This webinar will provide tax professionals with a deep dive into the determination of "material participation" (MP) regarding trusts and estates in applying passive activity rules. The panel will analyze the tax court's groundbreaking holding in Aragona Trust v. Comm'r (2014) and offer perspectives... Read More

Speakers:  Eric S. Fletcher, CPA, Principal, Thompson Greenspon Michael T. Donovan, Member, Lewis Rice

Calculating Trust Accounting Income Under Uniform Principal and Income Act
November 1, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a deeper exploration of the fiduciary income calculations and determinations provided in the Uniform Principal and Income Act (UPIA). The panel detail how to apply UPIA provisions to differentiate between corpus and income, and... Read More

Speakers:  Jason K. Connolly, Law Offices of Sanger & Manes Howard L. Sanger, Atty, Sanger & Manes

Tax Reporting of IRA Beneficiary Trusts: Conduit vs. Accumulation and RMD Calculations
Designated Beneficiaries, DNI Calculations, Disqualifying Terms, Form 1041 Compliance
September 27, 2017 CPE, EA Download

This webinar will provide tax advisers to fiduciaries with detailed and practical guidance on the tax reporting complexities of trusts designated as IRA beneficiaries. The panel will thoroughly discuss the rules for measuring life expectancy for purposes of required minimum distributions (RMDs) and... Read More

Speakers:  Christopher J. Denicolo, J.D., LL.M., Partner, Gassman Crotty & Denicolo Edwin P. Morrow, III, Esq., Director, Wealth Transfer Planning and Tax Strategies, Key Private Bank Family Wealth Advisory Services

IRC 2513 Gift-Splitting Rules: Identifying Gifts Requiring Non-Pro Rata Allocations
Form 709 Reporting Gifts to Trusts With Non-Gifting Spouse Beneficiaries, Valuing Remainde...
September 13, 2017 CLE, CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a practical, beyond the basics guide to the Section 2513 "gift-splitting rules." The panel will offer practical and detailed guidance on applying the rules to client situations involving GRATs, Crummey Trusts, and other vehicle... Read More

Speakers:  Christiana M. Lazo, Counsel, Ropes & Gray Bruce D. Steiner, Of Counsel, Kleinberg Kaplan Wolff & Cohen Diana S.C. Zeydel, Shareholder, Greenberg Traurig

GST and Form 709: Fundamentals of Generation-Skipping Transfer Tax Reporting
Identifying Skip Persons, Direct vs. Indirect Skips, Exemption Allocations and More
August 24, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a practical introduction to the fundamentals of generation-skipping transfer (GST) tax rules. The panel will offer useful guidance in identifying potential GST tax issues, and attendees will gain a solid grounding in the basics... Read More

Speakers:  Daniel L. Daniels, Partner, Wiggin and Dana Tracy J. Roberts, Partner, Powell Roberts Scott K. Tippett, Atty, The Tippett Law Firm

Reporting GRATS, GRUTS, ILITS and IDGTs on Form 709: GST Exemption Allocation Calculations...
August 8, 2017 CPE, EA Download

This webinar will provide tax advisers with a thorough and comprehensive guide to the gift and generation skipping tax reporting challenges of allocating GST transfer taxes in circumstances involving the use of GRATs, IDGTs, ILITs and similar trusts. Our nationally-known speaker will discuss how to... Read More

Speakers:  Keith Schiller, Esq., Schiller Law Group

Form 1040NR for Foreign Trusts: Income Tax Reporting for Foreign Non-Grantor Trusts
Special DNI Calculations for Foreign Trusts, Tax on Trust Accumulations, and Coordinating...
July 19, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide for reporting foreign trusts with U.S. owners or other U.S. nexus on Form 1040NR. The panel will detail the events and transactions that require reporting, discuss filing obligations for owners an... Read More

Speakers:  Jack Brister, TEP, Partner, International Wealth Tax Advisors Lucy S. Lee, Partner, Akin Gump Strauss Hauer & Feld Lawrence M. Lipoff, CPA, TEP, CEBS, Director, CohnReznick Nina Krauthamer, Member, Ruchelman PLLC

New Basis Reporting Requirements for Estates: Meeting Form 8971, Schedule A, and New Benef...
July 11, 2017 CPE, EA Download

This webinar will provide tax advisers to trusts and estates with a practical guide to the new estate basis consistency reporting requirements. The panel will explain the latest IRS pronouncements on coordinating basis reporting with the filing of the estate tax return and valuations reported on new... Read More

Speakers:  Vincent F. Lackner, Jr., President, The Lackner Group Keith Schiller, Esq., Schiller Law Group

Mastering IRC 2632 GST Exemption Allocation Rules: Identifying GST Trusts and Indirect Ski...
Electing out of Default Allocation Treatment, Making Retroactive Allocations and Using All...
June 22, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical exploration of the GST exemption allocation rules in IRC Section 2632. The panel will take a line-by-line approach to the Code provisions, discussing default treatment and going in depth into the electi... Read More

Speakers:  Diana S.C. Zeydel, Shareholder, Greenberg Traurig Nathan R. Brown, Proskauer Rose

IRC 645 Elections for Qualified Revocable Trusts: Mastering the DNI Separate Share Calcula...
Allocating Between Estate and Component Trust and Timing Distributions to Avoid Unnecessar...
June 8, 2017 CPE, EA Download

This webinar will provide trust tax advisers with a comprehensive and practical guide to the tax calculations, benefits and potential hazards involved with making a Section 645 election to treat qualified revocable trusts (QRTs) as estates. The panel will detail the impact of the "separate share rul... Read More

Speakers:  John E. Dawson, Member, Dickinson Wright Christiana M. Lazo, Counsel, Ropes & Gray Tamara L. Tucker, Counsel, Royal Law Firm

Form 1041 Schedule D: Reporting Capital Gains for Trusts and Estates
Navigating Beneficiary Allocations, Loss Limitations, DNI, Tax Computation Using Maximum C...
June 1, 2017 CPE, EA Download

This webinar will provide tax advisers with a thorough and practical guide to reporting trust capital gains income on Schedule D of Form 1041. The panel will demonstrate calculating and allocating capital gains and losses to beneficiaries, discuss the distributable net income (DNI) rules of IRC 643(... Read More

Speakers:  Deborah Petrone, CPA, MTax, CGMA, Principal, Schlabig & Associates Luke C. Bean, Esq., LLM, Cushing & Dolan Jeffrey M. Bergman, Schiff Hardin

Identifying and Repairing Form 709 Gift Tax and GST Return Reporting Errors
Filing Corrective Returns, Reporting Prior Years' Unreported Gifts, Fixing GST Allocations...
May 15, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to identifying and remedying gift tax reporting errors on IRS Form 709. The panel will discuss both common and complex gift tax mistakes, including incorrect reporting of gift splitting and incorr... Read More

Speakers:  Gary D. Altman, Principal and Founder, Altman & Assoc. Christiana M. Lazo, Counsel, Ropes & Gray Scott K. Tippett, Atty, The Tippett Law Firm

Form 1041 Reporting of Pecuniary Property-in-Kind Distributions: Tax Impact on Trusts and...
Tax Treatment of Formula Bequests, Distributions of Substitute Property to Satisfy Pecunia...
May 3, 2017 CPE, EA Download

This webinar will provide tax professionals who advise fiduciaries in trust and estate matters with a thorough and practical guide to reporting pecuniary property-in-kind distributions from trusts and estates on Form 1041. The panel will discuss proper reporting for property substitutions to meet pe... Read More

Speakers:  Lawrence H. McNamara, Jr., CPA, FVS, TEP Klaralee R. Charlton, J.D., LL.M., Katz Look & Onorato

Mastering GST Elections and Reporting: Minimizing Generation-Skipping Transfer Tax Through...
Opting Out of Automatic Allocation of GST Exemptions, Structuring GST-Exempt Trusts and Re...
February 7, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to generation skipping transfer (GST) election strategies and the tax reporting mechanics of calculating GST taxes. The panel will offer specific guidance on reporting GSTs under various transfer scenarios. The panel wil... Read More

Speakers:  Parker F. Taylor, Shareholder, Greenberg Traurig Diana S.C. Zeydel, Shareholder, Greenberg Traurig

Distributable Net Income: Mastering Difficult DNI Calculations for Estates and Complex Tru...
Case Study on DNI Computations and Tax Planning Opportunities
December 8, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and professionals with a deep dive into the often difficult task of calculating distributable net income (DNI) for complex trusts. The panel will delineate the difference between trust accounting income and taxable income and focus on tax reporting of trust inc... Read More

Speakers:  Jeremiah W. Doyle, IV, Senior Wealth Strategist, BNY Mellon Wealth Management Jacqueline Patterson, Partner, Buchanan & Patterson

Tax Reporting Mechanics of Trust Decanting: Tackling Compliance Issues in the Absence of I...
Determining Continuation-vs-New Trust, Identifying Gain Recognition Scenarios, Utilizing E...
November 21, 2016 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive and practical guide to the reporting mechanics of trust decanting transactions. The panel will discuss when a decanting results in a non-reporting event, and offer useful tools for determining when a decanting c... Read More

Speakers:  Bryan D. Kirk, Managing Director and Trust Counsel, Fiduciary Trust International of California Robert K. Kirkland, President, Kirkland Woods & Martinsen

Mastering NIIT for Trusts and Estates: Net Investment Income Tax Planning Strategies to Mi...
Reporting Requirements, DNI Deductions, Income Thresholds for ESBTs, Material Participatio...
October 19, 2016 CPE, EA Download

This webinar will provide tax preparers and advisers with a comprehensive and practical guide to the planning and reporting issues in the imposition of IRC Section 1411 net investment income tax (NIIT) on trusts and estates. The panel will discuss how to calculate NIIT for reporting on a Form 1041 I... Read More

Speakers:  Matthew E. Rappaport, Esq., LL.M. Michele Schlereth, CPA, J.D., MST, Senior Tax Manager, Baker Tilly Virchow Krause

Material Participation Rules for Trusts: Leveraging the Aragona Trust Holding to Minimize...
Avoiding the Passive Activity Loss Rules for Trusts Through Strategic Planning
September 27, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax professionals with a deep dive into the determination of "material participation" (MP) as the concepts apply to trusts and estates in the application of passive activity rules. The panel will analyze the tax court's groundbreaking holding in Aragona Trust v. Comm'r and... Read More

Speakers:  Michael T. Donovan, Member, Lewis Rice Keith K. Grissom, Atty, Greensfelder Hemker & Gale

Income in Respect of a Decedent: Mastering Sec. 691 IRD Calculations, Reporting and Planni...
Preserving Deductions and Minimizing the Tax Impact of IRD Through Transfers and Conversio...
August 31, 2016 CPE, EA Download

This webinar will provide tax professionals with a deep and comprehensive examination of the IRC Section 691 Income in Respect of Decedents (IRD) rules. I will discuss what types of income must be included in IRD, including how to allocate receivables to IRD, and avoiding double-tax on IRD by approp... Read More

Speakers:  Monica Haven, E.A., J.D., LLM, Founder

Form 5227 Reporting: Mastering Compliance With Charitable Split-Interest Trusts, NIIT Calc...
August 18, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax preparers with detailed guidance on preparing Form 5227, Split Interest Trust Information Return. The panel will address common mistakes and traps for preparers to avoid, and will provide detailed guidance on the "four-tier rules," as well as discuss UBTI and Chapter 42... Read More

Speakers:  Charles J. McLucas, Jr., CPA, PFS, Founder and CEO, Charitable Trust Administrators Joylyn Ankeney, CPA, AKT

Reporting GRATS, GRUTS, ILITS and IDGTs on Form 709: GST Exemption Allocation Calculations...
July 13, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a thorough and comprehensive guide to the gift and generation skipping tax reporting challenges of allocating GST transfer taxes in circumstances involving the use of GRATs, IDGTs, ILITs and similar trusts. The panel will discuss how to allocate exemption... Read More

Speakers:  Tracy McSweeney Child, Partner, Sherman Wells Sylvester & Stamelman Joy Matak, J.D., LLM., Director, CohnReznick

Calculating Fiduciary Accounting Income for Trusts: Interpreting Operating Documents, Appl...
Reconciling FAI to DNI and Trust Taxable Income, Avoiding Tax and Beneficiary Challenges
June 21, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a comprehensive guide to navigating the complexities of calculating fiduciary accounting income (FAI) for trusts and estates. The panel will detail how to interpret key trust and estate provisions to apply to FAI calculations,... Read More

Speakers:  Jeffrey M. Bergman, Schiff Hardin Howard L. Sanger, Atty, Sanger & Manes

Intentionally Defective Grantor Trusts: Asset Transfer Planning Strategies and Form 1041 a...
March 17, 2016 CPE, EA Download

This webinar will provide tax professionals with a detailed review of the advantages and applications of intentionally defective grantor trusts (IDGTs), compliance with required tax forms for these entities, and tax planning approaches that utilize IDGTs. Read More

Speakers:  Donna J. Jackson, Atty, Donna J. Jackson, Attorney at Law Lawrence M. Lipoff, CPA, TEP, CEBS, Director, CohnReznick Eido M. Walny, Founder, Walny Legal Group

Calculating Estate Tax Portability Exemption Amount: The Nuts and Bolts of DSUE Computatio...
Planning Opportunities and Compliance Challenges in Reporting the Deceased Spouse Unused E...
January 20, 2016 CPE, EA Download

This webinar will provide tax advisers with a thorough and comprehensive guide to the computation and reporting of the deceased spouse's unused exemption (DSUE), which is used to calculate the applicable exclusion amount for the surviving spouse when portability has been elected. The panel will defi... Read More

Speakers:  Robert M. Maxwell, Esq., Managing Director, Glenmede James Daneri, Esq., Blanchard Krasner & French

Form 5227 Reporting: Charitable Split-Interest Trusts, NIIT Calculations, and More
Navigating the New Reporting Requirements and Avoiding Compliance Errors
August 20, 2015 CPE, EA CPE On-Demand, Download

This webinar will provide tax preparers with detailed guidance on preparing Form 5227, Split Interest Trust Information Return. The panel will address common mistakes and traps for preparers to avoid, and will provide detailed guidance on the "four-tier rules," as well as discussing UBTI and Chapter... Read More

Speakers:  Ted R. Batson, Jr., Executive Vice President, Renaissance Joe Carter, Director of Planned Giving, Oklahoma City Community Foundation

Form 706 Compliance for Estates: Challenges With Includable Property, Tax Calculations, Va...
March 11, 2015 CPE, EA Download

This webinar will provide tax advisors and return preparers with a review of a full range of compliance issues and decisions that arise in completing federal Form 706. The panel will outline their approaches for dealing with the difficult questions tax preparers will face. Read More

Speakers:  Monica Haven, E.A., J.D., LLM, Founder Yahne Miorini, Esq., LLM, Founder and Principal, Miorini Law

Final IRS Sect. 67(e) Regs for Estate and Trust Taxpayers: Applying the Required 2% Deduct...
Navigating Fully Deductible vs. Fees Subject to the Floor, Rules for Conditionally Deducti...
October 15, 2014 CLE, CPE, EA CPE On-Demand, Download

This webinar will prepare tax advisors and counsel to understand when a trust or estate's fees are deductible or subject to the 2% floor for itemized deductions. New regulations under Sect. 67(e) provide rules, which are not intuitive, governing whether various expenses paid by estates and trusts ar... Read More

Speakers:  Tina D. Milligan, Managing Director, HarrismyCFO Domingo P. Such, III, Partner, Perkins Coie

Form 1041: Estate and Trust Tax Reporting
Allocating Income and Deductions, Calculating DNI, Understanding Reporting Rules for Trust...
February 27, 2014 CPE, EA CPE On-Demand, Download

This webinar will improve return preparers' familiarity with preparing Form 1041, such as calculating distributable net income, allocating income between the trust and beneficiaries, and understanding reporting rules for revocable and irrevocable trusts. Read More

Speakers:  Robert E. Barnhill, III, Atty, CPA/PFS, CFP, Robert E. Barnhill, Atty at Law