1041 Preparation and Planning 5: Special Situations (2017 Edition)
Authored by Sidney Kess and Barbara Weltman
About this Course
This course reviews situations that impact the income taxation of trusts and estates, such as distributions of accumulated income by complex trusts and post-mortem planning by estates.
Upon completion of this course, you should be able to: Define the term “throwback rules”; Discuss an accumulation distribution; Complete Schedule J of Form 1041; Determine when to make an election for a qualified
1041 Preparation and Planning courses 1 through 4 or equivalent knowledge