Form 1041 Workshop WEBCAST

Thursday, January 21 6:30am - 2:30pm PST

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8 Credits

Member Price $295.00

Non-Member Price $395.00


Successfully navigating Form 1041 can be a challenge for the most seasoned practitioners. Review advanced issues that arise in fiduciary accounting and taxation. Favorable planning opportunities to minimize taxes. A focus on new legislation (Sec. 67(g) and Sec. 199A) and the impact on Form 1041 is reflected on the tax forms. Special situations involving fiduciary accounting for flow-through entities. Issues that arise upon the death of the grantor or first spouse.


Impact of fiduciary taxation law, tax rates and the Medicare surtax, Changes made by 2017 Tax Act, The tax cost of accumulating taxable income in a estate or non-grantor trust, Fiduciary accounting issues that impact distributions from entities or trustee’s power to adjust, Distribution deduction and planning strategies, Death of grantor or first spouse, and related reporting and planning issues, California Form 541 issues and updates.


An understanding of the basics of Form 1041, fiduciary accounting and taxation.

Designed For

CPAs, trustees, attorneys and advisers.


Identify the basic concepts of fiduciary taxation. Recognize the impact of the Medicare surtax and the latest legislation on fiduciary tax rates and brackets with emphasis on Form 1041 forms. Determine special issues involved with fiduciary accounting that involve distributions from flow-through entities, the power to adjust and other special elections that impact fiduicary accounting income. Analyze issues involving distributions, the distribution deduction and special issues involving capital gains and in-kind distributions. Determine and analyze the issues and elections that arise upon the death of the grantor or first spouse. Review California fiduciary taxation and differences with Federal law.







Jacqueline Patterson

Jacqueline A. Patterson, JD, MBT, CPA, is a partner in the Los Angeles based firm of Haney, Buchanan & Patterson, LLP. She is a member of the California State, Los Angeles, and Beverly Hills Bar Associations. Ms. Patterson has written and facilitated full day tax seminars in the areas of corporate taxation, the income taxation of trusts and estates, tax research and planning, real estate transactions, charitable trusts and received the Foundation’s Meritorious Service Award in 2000.

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Non-Member Price $395.00

Member Price $295.00