Estate & Trust Primer - Tax Staff Essentials

Course Details

Date

Thursday, October 16, 2025

7:00am – 11:00am (Registration: 2:03pm)

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

  • View All Professional Development Courses