Surgent's What CPAs Should Know About Trust Instruments (TRIT)

Course Details

Date

Tuesday, November 5, 2019

7:00am – 9:00am

Field of Study

Taxation

Course Number

SU0404

CPE Credit

2.0 hours CPE credit

Level of Knowledge

Intermediate

Vendor

Surgent McCoy CPE, LLC

Prerequisites

None

Description

This is a survey course on the intergenerational transfer of property -- focusing on what the CPA should know about trust instruments. It will cover a broad number of topics ranging from the fundamental legal principals necessary for the trust and estate practitioner to understand, to the ability of language in the trust instrument to accomplish a certain tax result.

Highlights

  • Legal definitions & principals involving estates & trusts
  • Basic principles regarding property ownership
  • Types of trusts commonly used
  • Trust accounting fundamentals
  • Certain clauses that are important to understand
  • Formula valuation clauses
  • Requirements for a trust to be a qualified designated beneficiary of an IRA
  • Using IRD to fund charitable bequests

Objectives

  • Understand the fundamental legal principles of trust instruments
  • Utilize trust instruments to accomplish certain tax results

Designed For

CPAS and trust and estate practitioners

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$89.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$119.00
Your Price $119.00

CPE Choice

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

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