Gifting Strategies: Leveraging Your Clients' Gift Tax Exemption Now and Planning for 2026...
October 18, 2024 • CPE, EA • Live Webinar
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This webinar will take a fresh look at gifting strategies that will help clients maximize the use of their gift tax exemption in the current estate planning environment. Our expert panelists will provide an overview of gifting methods, including using the annual exclusion, gift-splitting, GRATS, net...
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Intentionally Defective Grantor Trusts: Asset Transfer Planning Strategies and Form 1041 R...
October 21, 2024 • CPE, EA • Live Webinar
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This course will provide tax professionals, including accountants and attorneys, with a detailed review of the advantages and applications of intentionally defective grantor trusts (IDGTs), tax planning approaches that utilize IDGTs, and related tax compliance.
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Corporate Transparency Act for Trusts and Estates
Determining Reporting Responsibilities for Trustees, Fiduciaries, and Benef...
October 30, 2024 • CPE, EA • Live Webinar
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This webinar will delve into what is required under the Corporate Transparency Act (CTA) with particular focus on the perspective of trusts, estates, beneficiaries, fiduciaries, and trustees, provide examples of best practices in satisfying these requirements, and discuss penalties for noncompliance...
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Income Tax Consequences of Funding a Bequest: Specific, Pecuniary, and Residuary Distribut...
November 4, 2024 • CPE, EA • Live Webinar
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This course will explain the taxation of distributed assets and whether the distribution carries out DNI (distributable net income) to the beneficiary for fiduciaries and estate tax advisers. Our panel of fiduciary tax veterans will analyze specific, formula, and residuary bequests made to individua...
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Utilizing Freeze Partnerships to Minimize Estate Tax: Meeting Section 2701 Requirements
November 13, 2024 • CPE, EA • Live Webinar
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This webinar will explain how preferred partnership freezes can minimize estate taxes for high net worth individuals and closely held businesses. Our panel of wealth transfer experts will identify ideal situations for freeze partnerships, review the mechanics of establishing these partnerships, prov...
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Planning for the Sunset of the Estate Tax Exclusion
Making Lifetime Gifts, Relying on Portability, Implementing Tried and True...
December 4, 2024 • CPE, EA • Live Webinar
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This webinar will address key considerations trust and estate advisers should consider ahead of the sunset of the estate tax exemption in 2026. Our panel of estate planning and administration experts will provide concrete examples of estate planning strategies to circumvent and reduce transfer taxes...
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Reviewing a Client's Estate Plan: Asset Disposition Under Wills and Trusts, Naming Fiducia...
December 18, 2024 • CPE, EA • Live Webinar
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This webinar will detail components of an estate plan that should be reviewed regularly. Our panel of experts in estate planning and administration will cover interpreting estate planning documents, examining asset titling, methods of conveying assets, naming fiduciaries, and the role of trusts in m...
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Completing Form K-1 for Trust Distributions: Determining Filing Requirements
DNI Calculations, Allocating Trust Income From Pass-Through Entities Betwee...
October 2, 2024 • CPE, EA • CPE On-Demand, Download
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This course 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 distributi...
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Preparing Form 1041: Post Mortem Tax Saving Strategies
September 17, 2024 • CPE, EA • CPE On-Demand, Download
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This course will outline strategies that should be considered by estate and trust practitioners when preparing Form 1041. Our panel of estate tax veterans will identify ways to reduce tax for taxable and non-taxable estates and their heirs.
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Calculating Trust Accounting Income Under Uniform Principal and Income Act and Uniform Fid...
August 21, 2024 • CPE, EA • CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with an in-depth exploration of the fiduciary income calculations and determinations contained in the Uniform Principal and Income Act (UPIA). The panel will detail how to apply UPIA provisions to differentiate between corpus and inc...
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CFC/PFIC Attribution Through Foreign Trusts
Attribution Rules, Tax Implications, and Reporting (Under New Proposed Regu...
July 24, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will explain the rules under which the ownership of foreign corporations owned by foreign nongrantor trusts may be attributed to the US beneficiaries of those trusts, as well as the potential tax payment and reporting obligations of those US beneficiaries. In particular, the panel will...
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Distributable Net Income: Mastering Difficult DNI Calculations for Estates and Complex Tru...
Case Study on DNI Computations and Tax Planning Opportunities
July 15, 2024 • CPE, EA • CPE On-Demand, Download
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This course 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 interes...
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Estate and Gift Taxation Current Developments: Connelly v. IRS, Rev Ruling 2023-2's Impact...
June 28, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will address the latest developments in gift and estate taxation, including the SCOTUS decision in Connelly v. United States, Revenue Ruling 2023-2's impact on grantor trusts and basis step-up, the continuing impact of the sunset of the lofty estate tax exclusion, and other recent legis...
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Life Insurance in Estate Plans: Utilizing Overlooked Benefits and Avoiding Missteps
Diversification, Liquidity, Funding Buy-Sell Agreements, Providing Long-Ter...
June 17, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will explore multiple estate planning opportunities utilizing life insurance. Our panel of seasoned life insurance and estate planning experts will explain the distinctions between the types of policies available, making gifts to fund life insurance trusts, and buy-sell considerations i...
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Generation-Skipping Transfer Tax Reporting and Planning
Automatic Allocations, Opting-Out, Election Statements, Planning Techniques
June 14, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will provide hands-on examples of reporting the generating-skipping transfer tax (GSTT) on IRS Forms 706 and 709 for transfers to skip persons and indirect skip persons, such as trusts. Our trust and estate expert will guide trust and estate professionals through automatic allocations,...
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IRS Scrutiny of Trusts: Abusive Trust Arrangements
Preparing for and Handling IRS Trust Examinations
May 22, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will review the current state of IRS challenges to trusts. Our panel of trust and estate advisers will discuss trust structures, targeted abusive tax schemes, recent cases and rulings, and how to prepare for and handle an IRS audit of a trust.
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Estate Planning for Blended Families: Minimizing Taxes and Estate Issues of Second Marriag...
May 8, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will review critical trust and estate considerations for blended families. Our panel of knowledgeable inheritance tax professionals will discuss how trusts are used to satisfy certain property transfers, the availability of a DSUE (deceased spousal unused exclusion) after a new marriage...
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Critical Elections for Trust, Gift, and Estate Returns: Forms 1041, 709 and 706; GST, QTIP...
May 3, 2024 • CPE, EA • CPE On-Demand, Download
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This course will explain the numerous elections available when preparing gift, estate, and trust returns. Some elections are easily made but critical (gift-splitting, choice of year, Section 663(b)). Other elections require much more thought and expertise (GST allocation, QTIP election, Section 645)...
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Evaluating Trust Documents for Tax Consequences: Trust Types, Distribution and Termination...
March 27, 2024 • CPE, EA • CPE On-Demand, Download
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This course will explain common provisions found in trust documents that have meaningful tax consequences. Our panel of trust veterans will identify clauses found in trust documents that affect distributions, termination, and taxation of trusts and trust beneficiaries.
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Trust Decanting: Income and Transfer Tax Ramifications and Reporting
Continuation vs. New Trust, Gain Recognition Scenarios, Elections, and Fili...
March 13, 2024 • CPE, EA • CPE On-Demand, Download
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This course 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 decanting results in a non-reporting event and offer useful tools for determining when decanting causes eithe...
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Family Office Tax Update: Foundational Principles and Emerging Issues
February 19, 2024 • CPE, EA • CPE On-Demand, Download
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This course will discuss the latest planning and structuring strategies with respect to family offices in light of the ever-changing legal and tax landscape.
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Tax Reporting for Grantor Trusts: Utilizing Optional Methods in Treas Regs 1.671-4(b); SLA...
February 14, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will discuss the tax reporting responsibilities of grantor trusts. Our panel of transfer tax experts will examine the specific reporting obligations of SLATs, GRATs, QPRTs, and other common grantor trusts for trust and estate advisers responsible for the tax reporting for these entities...
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Form 5227 Reporting: Charitable Split-Interest Annuity Trusts and Unitrusts
Avoiding Common Errors in Information Reporting of CLATs, CRATs, CLUTs, and...
January 31, 2024 • CPE, EA • CPE On-Demand, Download
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This course 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," and discuss UBTI and Chapter 42 Excise T...
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Allocating Capital Gains to Distributable Net Income in Estates and Trusts: Achieving Opti...
January 17, 2024 • CPE, EA • CPE On-Demand, Download
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This course will provide tax advisers and counsel with a drill down into the rules and practices covering the 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...
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IRS Challenges to Foreign Gifts Received: Failure to File Forms 3520 and 3520-A
Current and Notable Cases, Best Responses to Penalty Assessments
December 13, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will address the IRS' current and often overreaching effort to collect penalties related to the filing of Forms 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner....
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Carried Interests: Optimizing Estate and Gift Tax, Addressing IRC Section 2701
December 8, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will reveal methods to optimize estate and gift taxes on carried interests. The panelist will point out valuation issues to avoid, examples of optimal fund structures, and exceptions to IRC Section 2701 that can mitigate estate and gift taxes paid and the use of the unified credit on th...
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PALs and NOLs in Trusts and Estates: Strategies to Maximize Utilization
Calculating Basis in Inherited Assets and Gifts Transferred With PAL Carryo...
December 6, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will review the rules for deducting passive activity losses (PALs) and net operating losses (NOLs) by decedents, trusts, and estates. The panelist will point out key considerations when gifting assets with PALs or NOLs, demonstrate the participation rules as they apply to trusts and est...
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Generation-Skipping Transfer Tax: Fundamentals and Planning Opportunities
Identifying Skip Persons, Direct vs. Indirect Skips, Exemption Allocations,...
November 22, 2023 • CPE, EA • CPE On-Demand, Download
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In this course, our panel of estate experts will describe the fundamentals of the complex federal generation-skipping transfer (GST) tax in simple and clear terms. They will also talk about GST planning opportunities, particularly those that should be implemented prior to the reduction in the GST ta...
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Mastering GST Elections and Reporting: Minimizing Generation-Skipping Transfer Tax Through...
Opting Out of Automatic Allocation of GST Exemptions, Structuring GST-Exemp...
September 20, 2023 • CPE, EA • CPE On-Demand, Download
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This course 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 will...
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Estate Planning for Firearms, Memorabilia, Pets, and Other Unique Assets: Avoiding Tax and...
August 23, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will review planning techniques for unusual but precious assets held by estates. Our panel of trust and estate veterans will point out when a trust could facilitate a transfer and the tax considerations of conveying specific items by either bequest, sell, or donation, as well as offer t...
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Estate Planning for Flow-Through Entities: Minimizing Taxes for Partners, Shareholders, an...
July 26, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will offer estate planning strategies for partners and shareholders. Our panel of trust and estate advisers will provide suggestions to minimize taxes and point out tax hazards to avoid for owners of flow-through entities.
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Planning for Deductions in Trusts and Estates: Excess Losses on Termination, Distributions...
July 12, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will explain how planning for deductions of trusts and estates can significantly reduce taxes paid by these entities and their beneficiaries. Our panel of trust and estate attorneys will guide trust and estate advisers through planning for distributions, charitable deductions, and exces...
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Charitable Remainder Trusts: Utilizing CRATs and CRUTs to Minimize Income and Transfer Tax...
July 6, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will take a comprehensive look at charitable remainder trusts (CRTs) as a means to reduce estate and income taxes paid by taxpayers. Our notable panel will explain which taxpayers are ideal candidates for CRTs, the calculation of the remainder interest and annual pay-outs, differences i...
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Complex Gift Reporting on Form 709: GRATs, Business Interests, Crummey Trusts, CLTs and CR...
June 28, 2023 • CPE, EA • CPE On-Demand, Download
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This course will guide practitioners through reporting of more complicated gifts, including examples of how gratuitous transfers made under common estate planning strategies should be reported and disclosed on Form 709. Our expert panel will discuss in detail the reporting of gifting to GRATs, Crumm...
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State Income Tax Treatment of Nonresident Trusts: Compliance Challenges and Planning Oppor...
Determining Residency, Allocating Income Between Trust and Beneficiary, App...
June 21, 2023 • CPE • CPE On-Demand, Download
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This course will provide tax professionals and advisers with a practical guide to various states' rules governing nonresident trusts' income tax treatment with multistate income or beneficiary connections. The panel will discuss critical topics relevant to resident and nonresident trusts, focusing o...
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Estate Planning for IRAs and Qualified Plans: Trusts as Beneficiaries, Impact of SECURE 2....
May 17, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will address specific estate planning issues with IRAs and qualified plans. Our panel of estate, trust, and retirement planning professionals will cover utilizing trusts as IRA beneficiaries, naming beneficiaries, charitable remainder trusts, Roth conversions, and specific estate tax pl...
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How to Settle a Client's Estate: Identifying Assets and Debts, Critical Elections, Distrib...
May 10, 2023 • CPE, EA • CPE On-Demand, Download
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This course will provide an overview of the steps required when settling an estate. Our panel of estate tax experts will walk executors and advisers through initial considerations, including identifying assets and obligations and accumulating key documents required for tax filings and distribution o...
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Spousal Lifetime Access Trusts: Gifting Assets, Beneficiary and Grantor Considerations, An...
April 26, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will discuss how a spousal lifetime access trust (SLAT) can provide needed flexibility in estate planning. Our panel of transfer tax veterans will discuss the primary benefits and risks couples assume when establishing a SLAT and satisfying the annual reporting requirements for trust an...
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Buy-Sell Agreements for Closely Held Businesses: Redemption vs. Cross-Purchase, Valuation...
April 19, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will cover key considerations of buy-sell agreements for closely held businesses. Our panel of estate and wealth transfer experts will discuss the tax implications of redemption and cross-purchase agreements for tax professionals working with small businesses and their owners.
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U.S. Estate and Gift Tax Treaties: Utilizing Specific Provisions to Mitigate Inheritance T...
March 8, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will review standard provisions in U.S. estate and gift tax treaties and explore specific provisions in treaties with particular countries that can be utilized to reduce or eliminate exposure to U.S. transfer taxes.
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IRC Section 645 Elections: Filing a Combined Qualified Revocable Trust and Estate Income T...
February 28, 2023 • CPE, EA • CPE On-Demand, Download
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This course will explain how making the election under IRC Section 645 can significantly reduce the tax filing burden for practitioners and lower beneficiaries' tax obligations.
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Trust Distributions to Foreign Beneficiaries: Complex Planning and Calculation Challenges
Navigating the Interplay of Foreign Withholdings, Treaty Benefits, DNI Calc...
December 14, 2022 • CPE, EA • CPE On-Demand, Download
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This course 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 d...
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Family Partnerships: Navigating the Discounting Rules for Family-Controlled Entities
Lack of Control, Lack of Marketability, and Minority Discounts
November 29, 2022 • CPE, EA • CPE On-Demand, Download
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This course will provide trust and estate advisers who work with high net worth individuals and partnerships with a thorough review of family-controlled entities and valuation discounts. The speakers will discuss the current landscape of family entity structures after Estate of Nancy H. Powell v. Co...
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QTIP Elections: How and When to Make QTIP, Partial, Clayton, and Reverse Elections
October 19, 2022 • CPE, EA • CPE On-Demand, Download
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This course will review qualified terminable interest property (QTIP) elections, including the reverse, partial, Clayton, and the interplay of the QTIP election with the DSUE. Our trust and estate tax expert will explain how to utilize QTIP elections to maximize taxpayers' federal estate tax and GST...
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Avoiding Gift and Estate Audit Triggers: Anticipating Audit Issues, IDRs, and Appeals
September 28, 2022 • CPE, EA • Download
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This course will guide advisers filing gift and estate returns in understanding how to prepare for and handle IRS audits of Forms 706 and 709. The panel will also address issues to expect when appraisals are necessary, dealing with unreported gifts, and the current state of the IRS initiative in thi...
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Calculating Estate Tax Portability Exclusion Amount: Filing Form 706, Rev Proc 2022-32 and...
August 17, 2022 • CPE, EA • Download
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This course will provide tax advisers with a comprehensive guide to the computation and reporting of the deceased spouse's unused exclusion change to the deceased spouse's unused exemption (DSUE). The panel will explain when portability should be elected and demonstrate the calculation to show the D...
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Beneficiary Designations and Title to Property: Avoiding Unanticipated Consequences
Transfer on Death, Payable on Death, Probate and Nonprobate Assets, IRAs an...
August 3, 2022 • CPE, EA • Download
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This course will emphasize the importance of beneficiary designations in estate planning to avoid unintended tax and transfer outcomes. Our panel of trust and estate tax experts will explain transferring probate and non-probate assets, the tax consequences of beneficiary designations, and how advise...
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Estate Planning for Digital Assets: RUFADAA-Adopting and Non-Adopting States Granting Fidu...
July 20, 2022 • CPE, EA • Download
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This webinar will offer advice on transferring valuable and sentimental digital assets to heirs. Our transfer tax expert will explain fiduciary rights under the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA) rules, discuss methods of transferring access rights to a fiduciary, and i...
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Trust Establishment and Termination: Avoiding Common Errors
Funding, Choosing a Trustee, Situs, Final Distributions, Excess Deductions...
June 29, 2022 • CPE, EA • CPE On-Demand, Download
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This webinar will review the primary concerns of grantors, taxpayers, and trust and estate professionals when forming and terminating trusts. Our panel will discuss initial concerns, including trust situs, funding a trust, and selecting an appropriate trustee. Our experts will cover finalizing a tru...
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Preparing Form 706-NA: Estate and Gift Tax Treaties, U.S. Situs Assets, Allowable Deductio...
June 8, 2022 • CPE, EA • Download
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This webinar will explain how to prepare Form 706-NA, U.S. Estate and GST Tax Return, for green card holders and nonresidents. Our panel of trust and estate tax experts will discuss assets that are included in the gross estate, available deductions, and the effect of death tax treaties on the taxabl...
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Form 8971 Basis Reporting Requirements for Estates: Schedule A and Beneficiary Consistency...
May 18, 2022 • CPE • Download
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This course will provide tax advisers to trusts and estates with a practical guide to the estate basis consistency reporting requirements of Section 1014(f). The panel will explain the latest IRS pronouncements on coordinating basis reporting with the filing of the estate tax return and valuations r...
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Special Needs Trusts: First-Party and Third-Party Reporting; Distribution Requirements
February 2, 2022 • CPE, EA • Download
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This webinar will explain first-party and third-party special needs trusts (SNTs) for tax practitioners working with these trusts or working with clients who may benefit from an SNT. Our panel of seasoned trust experts will discuss the unique tax reporting obligations and planning considerations for...
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Effective Domestic Asset Protection Trusts: Self-Settled Assets, State Differences, Formin...
January 18, 2022 • CPE, EA • Download
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This webinar will discuss identifying clients who could benefit substantially by forming an asset protection trust (APT), states authorizing domestic asset protection trusts (DAPTs), and considerations of forming and funding these trusts for trust and estate professionals working with high net worth...
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Trusts and Situs After Kaestner: Establishing Domicile, Relocating a Trust, and Taxing Ben...
December 8, 2021 • CPE, EA • CPE On-Demand, Download
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This course will provide professionals who advise and prepare returns for trusts with updated information on trusts' situs in light of the Kaestner decision. Our experts will cover the criteria states use to tax trusts and trust beneficiaries, steps to relocate a trust, and when best to do so.
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Estate and Gifting Strategies for Unmarried Couples: Revocable Trusts, Beneficiary Designa...
November 22, 2021 • CPE, EA • Download
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This course will discuss strategies to reduce estate tax liability and transfer assets in accordance with an unmarried taxpayer's intentions. Our accomplished panel will discuss using gifting, trusts, title transfers, and other options to pass assets to desired beneficiaries and the directives that...
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Powers of Appointment in Trusts and Estates: Tax Consequences and Benefits of General and...
October 27, 2021 • CPE, EA • Download
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This course will discuss using general and limited powers of appointment to incorporate adaptability in an estate plan. Our panel of trust and estate experts will discuss utilizing these powers to circumvent future unanticipated issues and the tax consequences of these choices.
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Gift and Estate Planning for a Noncitizen Spouse: QDOTs and Preparing Form 706-QDT
September 2, 2021 • CPE, EA • Download
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This course will discuss tax consequences and planning for a noncitizen spouse. Our panel of trust and estate experts will explain how to take advantage of the unlimited marital deduction using a qualified domestic trust (QDOT) and prepare the corresponding Form 706-QDT.
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Exercising Disclaimers in Estate Plans: Meeting Section 2518 Requirements
Avoiding Nonqualified Disclaimers and Disclaiming Inherited IRAs After SECU...
August 25, 2021 • CPE, EA • Download
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This course will explain why disclaimers are powerful, tax-saving estate planning tools considering the constant flux of estate planning rules. The panelist will discuss how disclaimers are used to incorporate flexibility in post-mortem planning for beneficiaries.
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IRA Beneficiary Strategies: Trusts and Charities, SECURE Act Changes, Avoiding Common Erro...
June 21, 2021 • CPE, EA • Download
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This course will explain how beneficiary designations impact income and transfer taxes. Our panel of IRA experts will cover the caveats and considerations of beneficiary designations, including how to advise clients in specific scenarios to minimize overall taxation properly.
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Discretionary Trust Distributions: Minimizing Income Tax, Analyzing the Trust Document, Me...
April 28, 2021 • CPE, EA • Download
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This course will assist trust advisers in determining when discretionary distributions can and should be made. Our panel of trust and estate veterans will discuss analyzing the trust document, determining income tax consequences, and the trustee's considerations before making discretionary distribut...
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Basis Issues for Trusts and Estates: Form 8971, Removing Assets From Trusts, Upstream Gift...
February 24, 2021 • CPE, EA • Download
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This course will discuss common basis issues encountered by trust and estate advisers, including planning for volatile markets and the flux of estate taxation rules. Our veteran estate advisers will explain how to structure adaptable trusts, remove appreciated assets from trusts, determine and subst...
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Identifying and Repairing Form 709 Gift Tax and GST Return Reporting Errors
Filing Corrective Returns, Reporting Prior Years' Unreported Gifts, Fixing...
January 13, 2021 • CPE, EA • Download
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This course 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 common and complex gift tax mistakes, including incorrect reporting of gift splitting and incorrect GS...
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Deducting Trust and Estate Charitable Donations: Trust Provisions and Wills, Recent Court...
December 8, 2020 • CPE, EA • CPE On-Demand, Download
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This course will discuss the hurdles to deduct charitable contributions on estate and trust returns. Our panel of trust and estate experts will detail the considerations surrounding these deductions, including examining the relative provisions in the trust documents and wills, contributing appreciat...
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Calculating Trust Fiduciary Accounting Income: Interpreting Operating Documents, Applying...
Reconciling FAI to DNI and Trust Taxable Income, Avoiding Tax and Beneficia...
November 12, 2020 • CPE, EA • CPE On-Demand, Download
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This course 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 calculati...
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Form 1041 Schedule D: Reporting Capital Gains for Trusts and Estates
Beneficiary Allocations, Loss Limitations, DNI, Tax Computation Using Maxim...
October 20, 2020 • CPE, EA • Download
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This course 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, explain the distributable net income (DNI) rules of IRC 643(a...
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Estate Planning for Closely Held Businesses: Transfers to Trusts, Private Placement Life I...
September 17, 2020 • CPE, EA • Download
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This course will discuss the strategies for and advantages of transferring closely held business interests during the current economic climate for advisers and tax practitioners working with these entities and owners.
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State Taxation of Estates: Mitigating and Avoiding State Estate and Inheritance Taxes
September 2, 2020 • CPE • Download
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This course will detail the caveats and considerations of state estate and inheritance taxes payable in many states. Our panel of estate planning experts will outline specific strategies to lower these taxes, including steps to change a taxpayer's domicile.
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Foreign Trust Challenges for U.S. Tax Professionals
Navigating Tax Traps and Opportunities, Fiduciary Accounting Income, Form 3...
August 6, 2020 • CPE, EA • Download
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This course will explore the U.S. tax compliance and accounting issues arising from foreign trust income. The panel will discuss specific U.S. tax planning issues for foreign trusts that tax advisers and tax counsel should understand.
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Crummey Trusts: Irrevocable Life Insurance Trusts, Beneficiary Powers, and Notification Re...
July 23, 2020 • CPE, EA • Download
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This course will explore the benefits of Crummey trusts, Crummey powers, notification requirements, and possibly the best use of these powers--the irrevocable life insurance trust (ILIT).
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IRC Section 67(g) and Form 1041 Trust Deduction Rules: Fiduciary Fees, State and Local Tax...
June 4, 2020 • CPE, EA • CPE On-Demand, Download
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This course will provide fiduciary tax advisers and compliance professionals with a practical guide to the deduction structure for Form 1041 under the latest tax reform. The panel will outline the specific changes that tax reform makes to fiduciary deductions, detail the impact of income items taxab...
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Estate Planning Strategies During and After a Market Correction: The COVID-19 Edition
May 26, 2020 • CPE, EA • Download
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This course will review certain estate and gift planning strategies that all advisers should be discussing with their clients to take advantage of the current market decline and low interest rates.
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Community Property: Estate and Income Tax Issues
Preserving Community Property Status Until Death, Filing Separate Returns,...
May 14, 2020 • CPE, EA • Download
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This course will explain the benefits and caveats of holding community property for tax practitioners and advisers working with mobile clients. The panel will discuss identifying community property and helping clients retain or acquire community property status, when beneficial, along with the incom...
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Multistate Allocation of Trust Distributable Net Income: Income Sourcing and Apportionment
DNI Calculations, Allocating Income Between Trust and Multistate Beneficiar...
April 30, 2020 • CPE, EA • Download
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This course will provide tax advisers and professionals with a thorough and practical guide into the calculation challenges of allocating distributable net income (DNI) for complex trusts with income or beneficiaries in multiple states. The panel will focus on tax reporting of trust income from asse...
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Trusts and Estates Foreign Asset Reporting: FATCA, FBAR, Forms 3520, 5471, and 8865
March 4, 2020 • CPE, EA • Download
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This course will identify and explain the many required foreign reporting obligations, best practices for avoiding penalties, and how to resolve past noncompliance for trusts and estates. This webinar is for tax preparers, fiduciaries, and other professionals working with trusts and estates.
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Estate and Gift Tax Risks and Opportunities for Family Owned Entities: Impact of Recent Co...
February 13, 2020 • CPE, EA • Download
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This course will provide insight to tax professionals in dealing with family-owned entities (usually limited partnerships or LLCs) to avoid tax pitfalls and explain new considerations for organizing (and re-organizing) these entities in light of recent court cases as well as tax reform.
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Strategic Trusts, IRC Sec. 831b Captives, ESOPs: Saving Income, Estate and GST Tax
January 8, 2020 • CPE, EA • Download
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This course will explore often overlooked opportunities to implement now to help clients mitigate income and transfer taxes in 2020 and future years. Our speaker will discuss using strategic trusts, IRC Sec. 831b Captives, Employee Stock Ownership Plans (ESOPs), and other tax-saving techniques in li...
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Trusts Holding Partnership Assets: DNI and FAI Calculations, Fiduciary and Reporting
Determining Whether Distributions Count as Income or Principal, Calculating...
December 10, 2019 • CPE, EA • Download
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This course will provide tax professionals and fiduciary advisers with a practical guide to the rules governing trust accounting income and tax treatment of partnership share assets held by trusts. The panel will discuss the specific challenges that partnership holdings present in calculating FAI, d...
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Gift Tax Fundamentals: Split Gifts, Skip Persons, Front-Loaded 529 Gifts, SCINs, Crummey P...
December 3, 2019 • CPE, EA • Download
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This course will explain the fundamentals of gift tax for advisers new to Form 709, and provide a review for seasoned professionals wanting to brush up on the specifics of gift transfers. Our panel of experts will explain when gift tax returns should be filed, skip versus non-skip persons, and the p...
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Estates, IRAs, RMDs, and Beneficiaries: See-Through Trusts, Inherited IRAs, Roth Conversio...
November 21, 2019 • CPE, EA • Download
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This course will discuss necessary considerations when naming the beneficiaries of IRAs, as well as how to determine applicable beneficiaries, distribution periods, and amounts for RMDs for inherited retirement accounts. The panelist will cover spousal beneficiaries, non-spousal beneficiaries, condu...
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Reporting GRATs, GRUTs, ILITs, and IDGTs on Form 709: GST Exemption Allocation Calculation...
November 14, 2019 • CPE, EA • Download
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This course 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...
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Family Business Succession: Valuations, Sales, SCINs, and Tax Reform
November 7, 2019 • CPE, EA • Download
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This course will provide guidance on family business succession for advisers and professionals working with small business owners. All business owners should have a succession plan in place whether the business is staying in the family or being sold to outsiders. This webinar will cover gifting, sel...
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Estate Tax Planning for Nonresident Aliens: Establishing Domicile, Gifting, Treaties and M...
August 20, 2019 • CPE, EA • Download
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This course will address tax planning strategies for nonresident aliens. Although the $11,400,000 unified credit is at an all-time high, the exemption for nonresidents remains at $60,000. This significant difference makes understanding the domicile of a taxpayer a critical determination. Our panel w...
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Trust Income Tax Reporting After Tax Reform: FAI and DNI Calculation, Impact of Tax Law Pr...
August 1, 2019 • CPE, EA • CPE On-Demand, Download
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This course will provide fiduciary tax advisers and compliance professionals with a critical first look at the practical impact of the 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 distribu...
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Form 1040NR for Foreign Trusts: Income Tax Reporting for Foreign Non-Grantor Trusts
Special DNI Calculations for Foreign Trusts, Tax on Trust Accumulations, Co...
July 25, 2019 • CPE, EA • Download
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This course 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 and...
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GRAT Strategies to Minimize Transfer Tax After Tax Reform and Impact of 2026 Sunset Provis...
June 18, 2019 • CPE, EA • Download
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This course will explain creative grantor retained annuity trust (GRAT) strategies to maximize the amount passing to beneficiaries without paying transfer tax. The panel will discuss determining if a GRAT would benefit you or your client, specific strategies to optimize the GRAT(s) and under what ci...
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New IRC Section 67(g) and Form 1041 Trust Deduction Rules Post-Tax Reform
Navigating Treatment of Fiduciary Fees, State and Local Taxes, and Other MI...
June 4, 2019 • CPE, EA • CPE On-Demand, Download
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This course will provide fiduciary tax advisers and compliance professionals with a practical guide to the deduction structure for Form 1041 under the latest tax reform. The panel will outline the specific changes that recent tax reform makes to fiduciary deductions, detail the impact of income item...
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Updating Estate Plans After Tax Reform: Maximizing Basis and Minimizing Income Taxes
May 21, 2019 • CPE, EA • Download
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This course will explain the new tax law's impact on existing estate plans. The panel will describe the potential dangers of old estate planning techniques and offer suggestions for minimizing overall income and estate taxes paid in light of the recent tax overhaul.
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Form 709 Gift Tax Reporting of Transfers of Fractional Interests to Trusts
Identifying Fractional Interest Gift Structures, Complying With Valuation D...
February 26, 2019 • CPE, EA • Download
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This course will provide fiduciary tax advisers with a practical guide to the tax compliance for reporting fractional interest ownership and transfers on estate and trust tax returns. The panel will outline how to identify fractional interest transfers in trust documents, make the allocations and va...
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Year-End Charitable Planning After Tax Reform: Qualified IRA Distributions, Stacking Strat...
December 11, 2018 • CPE, EA • Download
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This course will provide fiduciaries and their tax advisers with a thorough and practical guide to year-end charitable planning in the wake of the 2017 tax overhaul. The panel will detail which charitable vehicles provide maximum tax savings after tax reform law, focusing on qualified charitable dis...
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Tax Apportionment in Wills and Estate Documents: Allocating Wealth Transfer Taxes Among Be...
Recognizing Defective Tax Allocation Provisions, Navigating Source of Law Q...
December 5, 2018 • CPE, EA • Download
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This course will prepare fiduciaries and tax advisers with a practical guide to navigating the challenges of estate and transfer tax apportionment. The panel will discuss how to interpret estate planning documents in instances where the apportionment is unclear, as well as understanding the proper t...
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Form 1041 Compliance for Special Needs Trusts: First-Party vs. Third-Party, Qualified Disa...
November 13, 2018 • CPE, EA • Download
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This course 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 tru...
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Calculating Foreign Trust DNI and UNI: Avoiding Throwback Tax on Undistributed Net Income
Identifying Income, Distribution Rules, U.S. and Non-U.S. Beneficiaries, St...
October 31, 2018 • CPE, EA • Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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 avoid...
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New IRC Section 67(g) and Form 1041 Trust Deduction Rules Post-Tax Reform
Navigating Uncertain Treatment of Fiduciary Fees, State and Local Taxes, an...
August 8, 2018 • CPE, EA • CPE On-Demand, Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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 taxab...
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Form 990-T Filing Requirements: UBTI Reporting for Exempt Trusts, IRAs and Other Qualified...
Identifying UBTI and UDFI Generating Assets in Exempt Trusts, New Aggregati...
July 11, 2018 • CPE, EA • Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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 determining...
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Trust Distributions to Foreign Beneficiaries: Complex Planning and Calculation Challenges
Navigating the Interplay of Foreign Withholdings, Treaty Benefits, DNI Calc...
February 27, 2018 • CPE, EA • Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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 d...
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Form 1041-A: Reporting Trust Charitable Accumulation Amounts, IRC 642(c) Deduction Require...
Calculating Set-Asides, Recognizing Eligible Income Deductions, and Identif...
February 20, 2018 • CPE, EA • Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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...
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Form 4970 and Form 1041 Schedule J Accumulation Tax: Reporting Distributions From Foreign...
January 11, 2018 • CPE, EA • Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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 reportin...
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Material Participation Rules for Trusts: Leveraging Aragona Trust to Minimize NIIT
Avoiding the Passive Activity Loss Rules for Trusts Through Strategic Plann...
November 9, 2017 • CPE, EA • Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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...
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Tax Reporting of IRA Beneficiary Trusts: Conduit vs. Accumulation and RMD Calculations
Designated Beneficiaries, DNI Calculations, Disqualifying Terms, Form 1041...
September 27, 2017 • CPE, EA • Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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 d...
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IRC 2513 Gift-Splitting Rules: Identifying Gifts Requiring Non-Pro Rata Allocations
Form 709 Reporting Gifts to Trusts With Non-Gifting Spouse Beneficiaries, V...
September 13, 2017 • CLE, CPE, EA • Download
This program is included with the
Strafford CLE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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 vehicles...
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Mastering IRC 2632 GST Exemption Allocation Rules: Identifying GST Trusts and Indirect Ski...
Electing out of Default Allocation Treatment, Making Retroactive Allocation...
June 22, 2017 • CPE, EA • Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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 electio...
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Form 1041 Reporting of Pecuniary Property-in-Kind Distributions: Tax Impact on Trusts and...
Tax Treatment of Formula Bequests, Distributions of Substitute Property to...
May 3, 2017 • CPE, EA • Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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 pec...
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Mastering NIIT for Trusts and Estates: Net Investment Income Tax Planning Strategies to Mi...
Reporting Requirements, DNI Deductions, Income Thresholds for ESBTs, Materi...
October 19, 2016 • CPE, EA • Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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 In...
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Material Participation Rules for Trusts: Leveraging the Aragona Trust Holding to Minimize...
Avoiding the Passive Activity Loss Rules for Trusts Through Strategic Plann...
September 27, 2016 • CPE, EA • CPE On-Demand, Download
This program is included with the
Strafford CPE Pass.
Click for more information.
This program is included with the
Strafford CPE+ Pass.
Click for more information.
This program is included with the
Strafford All-Access Pass.
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This course 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 p...
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Income in Respect of a Decedent: Mastering Sec. 691 IRD Calculations, Reporting and Planni...
Preserving Deductions and Minimizing the Tax Impact of IRD Through Transfer...
August 31, 2016 • CPE, EA • Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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 appropr...
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Form 5227 Reporting: Mastering Compliance With Charitable Split-Interest Trusts, NIIT Calc...
August 18, 2016 • CPE, EA • CPE On-Demand, Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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...
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Reporting GRATS, GRUTS, ILITS and IDGTs on Form 709: GST Exemption Allocation Calculations...
July 13, 2016 • CPE, EA • CPE On-Demand, Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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This program is included with the
Strafford All-Access Pass.
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This course 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 a...
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