Estate & Trust Primer - Tax Staff Essentials

Course Details

Date

Monday, August 4, 2025

11:00am – 3:00pm (Registration: 4:03pm)

Location

Online

Field of Study

Taxation

CPE Credit

4 hours CPE credit

Level of Knowledge

Beginning

Vendor

AICPA

Prerequisites

None

Description

A comprehensive guide to estate planning and the taxation of trusts.

Highlights

  • Types of trusts
  • Trustee powers
  • Recognition and realization of income
  • Elements of an estate
  • Taxation of trusts and estates
  • Basic concepts of estate planning

    Objectives

    • Identify the elements of a trust.
    • Recognize the difference between principal and income as defined by the Uniform Principal and Income Act (UPAIA).
    • Identify tax payment and reporting requirements for estates and trusts.
    • Distinguish between simple trusts and complex trusts.
    • Recall how pooled income funds are taxed.
    • Recall the filing requirements for estates and trusts.

    Designed For

  • CPAs
  • Financial advisers
  • Estate attorneys

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    Course Pricing

    WYOCPA Member Fee
    $225.00

    Non-Member Fee
    $269.00

    Your Price
    $269.00

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