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Calculating Trust Fiduciary Accounting Income: Interpreting Operating Documents, Applying...
Reconciling FAI to DNI and Trust Taxable Income, Avoiding Tax and Beneficiary Challenges
October 18, 2018 CPE, EA Live Webinar

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 essential trust and estate provisions to apply to FAI calculat... Read More

Calculating Foreign Trust DNI and UNI: Avoiding Throwback Tax on Undistributed Net Income
Identifying Income, Distribution Rules, U.S. and Non-U.S. Beneficiaries, Strategies, and E...
October 31, 2018 CPE, EA Live Webinar

This webinar will provide estate planners and fiduciary advisers with a practical guide to navigating "the throwback tax" on distributions from foreign trusts to U.S. beneficiaries. The panel will define undistributed net income (UNI), detail the reclassification process, and offer specifics on avoi... Read More

Completing Form K-1 for Trust Distributions: Determining Filing Requirements
DNI Calculations, Allocating Trust Income from Pass-Through Entities Between Corpus and In...
November 6, 2018 CPE, EA Live Webinar

This webinar will provide fiduciary tax advisers and compliance professionals with the tools needed to navigate the unique challenges in reconciling and completing Form K-1 for estate and trust beneficiaries. The panel will discuss income classification and allocation of the trust's income distribut... Read More

Form 1041 Compliance for Special Needs Trusts: First-Party vs. Third-Party, Qualified Disa...
November 13, 2018 CPE, EA Live Webinar

This webinar will provide tax advisers with a practical guide to meeting the unique challenges of reporting the trust income of an SNT on Form 1041. The panel will give you tools to differentiate between types of SNTs and describe the specific tax filing requirements of a QDT versus a first-party tr... Read More

ESBT Tax Compliance After Tax Reform: Form 1041 Reporting of Electing Small Business Trust...
Separate Calculations for S Corp and Non-ESBT Income, Section 199A Computations, Potential...
December 30, 2018 CPE, EA Live Webinar

This webinar will provide fiduciary tax advisers and compliance professionals with a thorough and practical guide to the tax reporting challenges of electing small business trusts (ESBTs) after the new tax reform law. The panel will discuss the separate calculations of S corporation income component... Read More

Form 1041 Schedule D: Reporting Capital Gains for Trusts and Estates
Beneficiary Allocations, Loss Limitations, DNI, Tax Computation Using Maximum Capital Gain...
September 13, 2018 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

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 Download

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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