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Form 1041 Workshop (4101979C)

 
REGISTRATION STATUS: OPEN

Build your fiduciary expertise. You'll dig into concepts and transactions that occur in the fiduciary entity and as they are presented on Form 1041. You'll also benefit from the analysis and discussion of case studies that focus on issues ranging from tax and accounting treatment to issue spotting and calculation and presentation on the tax return.

Date:Tuesday, October 26, 2010
Time:8:30 AM - 4:30 PM (Registration at 7:30 AM)
Facility:Embassy Suites San Luis Obispo, San Luis Obispo
Area:San Luis Obispo CE
CPE Credit:1.0 Accounting & Auditing
6.5 Estate Plan/Trust
6.5 MCLE (Min Cont Legal Educ)
8.0 CFP-Estate Planning
8.0 CPE (Continuing Professional Education)
Instructor: Jacqueline A. Patterson , JD CPA MBT
Developer:Haney Buchanan & Patterson LLP
NASBA Subject Area:Taxes
Delivery:Group Live
Course Level:Intermediate
Fee:$315 CalCPA Members, $415 Nonmembers
Coupon Fee:$0
VP Fee:$0

Objectives:
  • Identify issues that arise from transactions conducted in fiduciary entities.
  • Trace tax and accounting issues from inception through presentation on the Form 1041.

Major Topics:
  • Fiduciary Accounting Issues
    • Power to Adjust and Unitrust Issues
    • Capital Gains and DNI
    • Distributions from "Flow-Throughs"
  • Death of the Grantor/Surviving Spouse
    • The Administrative Trust
    • The 645 Election
    • IRD Issues
    • Basis adjustments of "Flow-Throughs"
  • Grantor Trusts
    • Intentionally Defective Grantor Trusts (IDGTs)
    • Grantor Retained Annuity Trusts (GRATs)
    • Qualified Personal Residence Trusts (QPRTs)
    • Qualified S Corporation Trusts (QSSTs)
    • Partial Grantor Trusts
    • Partial Year Grantor Trusts
  • Charitable Trusts and Deductions
    • Modified DNI and charitable deductions
    • Form 1041-A
    • Special elections for charitable deductions
    • Charitable Lead Trusts (CLTs)

Designed for:

Practitioners who prepare or review Form 1041s or advise clients regarding ongoing fiduciary transactions, accounting and taxation.

Prerequisite:

This course assumes that attendees understand the basic concepts involved in fiduciary taxation.

Advanced Preparation:

None


Note:

To ensure that all credit is properly recorded, please review your personal profile and update your CPA, CFP, CTEC and/or Bar license number(s).


 
 
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