Estates & Trusts by Gear Up 8hr CPE Credit

This is a two-pronged course designed to get you started in
the practice of estates and trusts and is a great update for the
experienced tax professional, covering all major developments
since 2011. The morning session covers estate and trust
terminology, fiduciary income taxation, trust accounting principles
and a comprehensive explanation of income distribution deduction.
In the afternoon, Form 706 is examined in detail. The many
changes enacted since 2011 are reviewed with particular emphasis
on portability (with detailed examples) and coverage of the new
consistency reporting requirements. The “What’s New” chapter
has been completely updated with recent rulings and interesting
new cases. Post-mortem elections, including alternate valuation
date and disclaimers, are discussed as these areas are of particular
interest to the tax preparer