Income Taxation of Trusts & Estates

“Including Preparing of Fiduciary Returns Issues”

Introduction with Estate Administration Procedural Checklist.

• The Probate Process and Important Dates & Rules.
• Allocation of Income and Expenses Between the Decedents Final Return (1040), the Decedents Estate (706) and (1041)
• Fiduciary Income Tax Return.
• Qualified Subchapter S Trust.
• Funding the Marital and By-pass Shares After Death and Maintaining these Trusts Until the Death of the Survivor.
• Grantor Trusts.
• Massachusetts Income Tax Considerations.
• Income Taxation of IRA Benefits Payable to a QTIP Trust.
• Flowchart of Estate Plan.
• 1041 Tax Return Examples & Computation of DNI.

CEU .4

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