Estate & Trust Primer

Authored by Stephen Brooks, CPA/PFS, CFP (R), MST
About this Course
Learning Objectives
  • Understand the concept of a trust and the various types of trusts.
  • Advise clients on filing requirements for Forms 706 and 709.
  • Identify the elements of an estate and grantor trusts.
  • Minimize transfer taxes by incorporating exemptions and credits.
  • Understand statutory provisions that mandate or protect interests of a decedent’s spouse and/or children.
Key Topics
  • Types of trusts
  • Trustee powers
  • Recognition and realization of income
  • Elements of an estate
  • Taxation of Trusts and Estates
  • Basic concepts of estate planning
Who will it benefit?
CPAs, financial advisors, estate attorneys
$ 129.00
AICPA Member Price: $ 99.00
Add To Cart
NASBA Field of Study
Taxes
Level
Intermediate
CPE Credits
5.5
Prerequisites
None
Delivery Method
QAS Self-Study
Advance Preparation
None
Last Updated
03/20/2017
TSEETP_16A_2
This Site uses cookies to store information on your device. Some are essential to make our Site work properly; others help us improve the visitor and user experience. By using the Site, you consent to the placement of these cookies. Read our privacy policy to learn more.