Fiduciary Taxation: Back to Basics-Part 2 of 4 WEBCAST

Monday, November 1 10:00am - 11:50am PDT

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2.0 Credits

Member Price $79.00

Non-Member Price $109.00

Overview

This webcast focuses on Distributable Net Income (DNI) and the calculation of the Distribution Deduction. The series of calculations determine and whether the fiduciary or the beneficiary bears the burden of taxation and if the trust or estate is treated as a taxpaying entity or a conduit.

Highlights

The concept of Distributable Net Income (DNI). The steps to calculating the distribution deduction. Developing a schematic for calculating the distribution deduction. Allocating the distribution deduction to beneficiaries.

Prerequisites

Familiarity with fiduciary taxation.

Designed For

Tax practitioners, accountants and financial professionals.

Objectives

Analyze the mechanism of DNI and the distribution deduction. Calculate DNI and the distribution deduction. Analyze the interaction of fiduciary accounting and taxation.

Preparation

None.

Notice

None.

Leader(s):

Leaders

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 $109.00

Member Price $79.00