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DESCRIPTION;CHARSET=UTF-8:Registration Starts: 8:15amAs income tax rates rise onestates\, trusts\, and their beneficiaries\, consideration of theincome tax effects becomes more critical. The purpose of thiscourse is to explain the complicated income tax rules of estatesand trusts\, fiduciary accounting\, and how to prepare Form 1041.This practical\, over 300-page manual is an excellent referencesource for your practice.\n\nOBJECTIVES:Upon completion of this course\, participants will be able to beaware of fiduciary accounting principles\, calculate distributablenet income and the income distribution deduction\, and prepare Form1041 and Schedule K-1\n\nHIGHLIGHTS:\n\n* Dividing income in the yearof death\n* Overview of SubchapterJ\n* Income tax issues of estatesand trusts\n* Form preparation issues –Filing requirements and line-by-line explanations of Form1041\n* Taxable income of estates andtrusts and expense allocation issues\n* Specific deductions andmiscellaneous itemized deductions\n* Pension plan issues andincome in respect of a decedent\n* Distributable net income(DNI) and the income distribution deduction\n* Calculation of DNI andcomputation of distribution deduction on Schedule B\n* Principal and Income Act of1997\n* Relation of principal andincome law to DNI\n* Understanding how to handlecapital gains and losses under final regulations\n* Tax-planning concerns andspecial issues\n* Allocating tax items tobeneficiaries: another K-1\n* Comprehensive estate casestudy\n\nWHO WILLBENEFIT: CPAs whose practice includes the preparation offiduciary income tax returns\n\nPREREQUISITE:A basic course on estates and trusts\; preparation of income taxreturns\n\nLEVEL:Intermediate\n\nNASBA FIELD OFSTUDY: Taxation 8\n\nPRODUCER:Surgent McCoy CPE\, LLC\n\n
LOCATION;CHARSET=UTF-8:Ruidoso Convention Center
SUMMARY;CHARSET=UTF-8:Fiduciary Income Tax Returns – Form 1041 Workshop (1041)
UID:1041
DTSTART;VALUE=DATE-TIME:20120717T143000Z
DTEND;VALUE=DATE-TIME:20120717T220000Z
DTSTAMP:20120413T185732Z
CATEGORIES;CHARSET=UTF-8:Miscellaneous: CPE Course
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