What CPAs Should Know About Trust Instruments (WEBS0771)

Friday, January 26, 2018 | 10:00AM - 12:00PM (Registration at 9:30 AM) EST |

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.

Objectives

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

Cost

Standard Registration: $89 SCACPA Members, $109 Non-Members

Major Topics

  • 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

DETAILS

Course Code:
WEBS0771

Credits:
2.00 Taxation

Field of Study:
Taxation

Vendor:
Surgent McCoy CPE, LLC

Course Type:
Webinars/Webcasts

Level:
Intermediate

Prerequisite:
None

Advanced Preparation:
None

 

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