Browse by
Delivery Type browse by arrow
  All Words      Any Word      Exact Phrase   
0
Cart
Hello, Guest
Sign in 
You must select a location to proceed.
Yes
No
There was a problem adding this course to your account. Please try again in a few minutes. If the problem persists, you can contact our support department at (877) 880-1335.
OnDemand

Introduction to Income Taxation of Trusts and Estates


Trusts & Estates Section
Credit(s): 1 Legal Specialization in Estate Planning; Trust & Probate Law
1 Participatory MCLE Credits
Course Number: TE2_1-31-2011
Original Program Date: January 31, 2011
Duration: 1 hour
Access: Available for 3 months after purchase
  • Facebook
  • LinkedIn
  • Twitter
  • Google+
  • E-Mail
  • While most pracitioners are accutely aware of estate tax issues associated with trust and probate administrations, income tax issues are often overlooked. This program is designed to provide an overview of the most common income tax issues arising in this context, so that the attorney can be an active partner with the CPA in minimizing tax obligations. Topics analyzed will include the 645 election, distributable net income, the 65 day rule, Kenan gain, simple and complex trusts, the seperate share rule, the impact of income tax rates, timing of income and deductions, and other common income tax issues.
    1 Legal Specialization in Estate Planning; Trust & Probate Law  

    1 Participatory MCLE Credits
    James Lamping
    Cleet Snyder
    DescriptionPagesFile Size
    The Ins and Outs of the 645 Election8 Pages54 KB
    Powerpoint Slides (In note taking format)12 Pages155 KB
    HelpNANA
    Customers Who Bought This Item Also Bought
    (OnDemand)
    Where to Begin: A Sixty Minute Guide to Establishing a Successful Trusts and Estates Practice
    (OnDemand)
    Life Insurance Planning in Today's Environment
    (OnDemand)
    Community Property Issues in Trust Administration
    (OnDemand)
    Current Developments
    (OnDemand)
    Fundamentals: Practical Ethics for Trusts and Estates Attorneys
    (OnDemand)
    Heggstad and the Unfunded Trust: Postmortem Planning to Avoid Probate
    (OnDemand)
    Property Taxation for Estate Planners - Change of Ownership, Part 2
    (OnDemand)
    Trust Accounting Boot Camp
    (OnDemand)
    Property Taxation for Estate Planners - Change of Ownership, Part 1 of a 2 Part Series from Basic to Sophisticated Knowledge You Need to Know
    (OnDemand)
    Non-Probate Transfers: Planning and Administration Issues
    (OnDemand)
    Almost Everything You Would Like to Know about Statutes of Limitation in Probate
    (OnDemand)
    California Property Tax: Proposition 13 Changes in Ownership, Exclusions and Recent Developments

    Purchase Options

    OnDemand
    Contact us at (877) 880-1335
    Email Us
    Have a Question?
    See our FAQ's