Skip to main content

Surgent's What CPAs Should Know About Trust Instruments

Tuesday, January 7
 1:00pm - 3:00pm

(Check-In )

Add to Calendar

Online

2.00 Credits

Member Price $99.00

Non-Member Price $134.00

Overview

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

Highlights

  • 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

Designed For

CPAS and trust and estate practitioners

Prerequisites

A foundation in estate and gift tax and a working knowledge of estate and trust income taxation

Preparation

None

Notice

To access this program, log into your CTCPA account at https://www.ctcpas.org/my-cpe/upcoming and click on the orange “Launch Event” button.

Leader(s):

  • Bob Keebler, Surgent McCoy CPE, LLC

Non-Member Price $134.00

Member Price $99.00