Fiduciary Income Tax

$135.00

SKU: 10201 Category: Tag:

Description

Describes different types of taxes that estates and trusts are subject to and how the various entities are taxed. Explains taxation associated with grantor and tax-exempt charitable trusts and describes the general tax rules. Identifies income tax deductions available to individuals, trusts, and estates. Defines trust accounting income and explains distribution deduction for simple and complex trusts and distributable net income (DNI). Describes the distribution deduction for simple trusts and complex trusts and estates.;;
What You’ll Learn
After completing this course, students will be able to:

  • Identify the types of taxes and how entities are taxed
  • Describe the general tax rules and concepts for grantor, tax-exempt charitable, estate, and irrevocable trusts
  • Explain how income tax deductions play a key role in tax planning
  • Describe the tax treatment of beneficiaries for simple and complex trusts
  • Additional information

    Audience

    Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.

    Length

    Approximately 55 minutes

    Credits

    1.25 CISP, CTFA

    Member Price

    135.00

    Non-Member Price

    185.00

    Course Number

    ABA

    Location

    Online Self-Paced

    Vendor

    ABA

    Course Code

    ABA

    Prerequisites

    None

    Day

    Online

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