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

Tuesday, November 2 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 the special rules that apply when a fiduciary entity incurs alternative minimum tax (AMT), qualifies for the IRC Sec. 199A deduction, or terminates. Often the underlying statute is written for individual taxpayers and the fiduciary or adviser must apply the statute to the special rules and calculations that determine fiduciary taxation.

Highlights

AMT for trusts and estates. Application of IRC Sec. 199A to fiduciary entities. Issues and updates on trust or estate terminations.

Prerequisites

Familiarity with fiduciary taxation.

Designed For

Tax practitioners, accountants and financial professionals.

Objectives

Review AMT Taxation for fiduciary entities. Understand fiduciary taxation on an AMT basis. Apply IRC Sec.199A to fiduciary entities. Review special issues on the termination of a trust or estate.

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