Fiduciary Income Taxation Update - Estates and Trusts

Course Details

Date

Tuesday, September 29, 2020

8:30am – 4:30pm
(Registration: 8:00am)

Location

Prince Waikiki

100 Holomoana Street

Honolulu, HI 96815

808-956-1111

View Map

Course Number

ITET

CPE Credit

8.0 hours CPE credit

Instructor

Level of Knowledge

Basic

Vendor

Werner-Rocca Seminars, Ltd.

Prerequisites

None

Description

To be determined if live or virtual

This course is designed to help the beginner as well as the experienced practitioner in their understanding of income
taxation of Estates and Trusts. Fiduciary income and issues will be reviewed, including a complete analysis of Form
1041, (U.S. Income Tax Return for Estates and Trusts). In addition, new changes in the tax laws as they relate to Form
1041 will also be reviewed.

Highlights

Review of essential IRC Sections
Review of new legislation
A quick look at the decedents final return and how to allocate income between the decedent and fiduciary
What a tax practitioner needs to know about estate planning and probate
Overview of split-interest charitable trusts
What can and cannot be deducted on Form 1041
How to calculate the income distribution deduction
Fiduciary accounting
Proper handling of depreciation and rental losses
Calculating the estate tax deduction on income in respect of a decedent (IRD)

Objectives

  Recognize a complete IRS Form 1041

Designed For

CPAs, EAs, attorneys, and bankers

Course Pricing

Early Registration Member Fee

Applicable if you are a HSCPA member in good standing and register by September 15, 2020.

$280.00
Member Fee

Applicable if you are a HSCPA member in good standing.

$330.00
Early Registration Non-Member Fee

Applicable if you are not a HSCPA and register by September 15, 2020.

$430.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$480.00
Your Price $430.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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