Virtual
Fiduciary Accounting Part 4: The New Frontier—Total Return Trusts 25-26
Date: Aug. 7, 2025
Time: 10 a.m. – 12 p.m. PT
Member
$99.00
Nonmember
$129.00
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Overview
Because fiduciary accounting has not kept up with the times in relation to finance and economics, it's often tricky for the fiduciary to provide a level of benefit to the income beneficiary without negatively impacting the remainder beneficiaries. In order to modernize fiduciary accounting, new provisions provide for a more modern approach using either the "trustee's power to adjust" or "unitrusts." We will explore these new frontier trusts and their application to your fiduciary clients.
Be sure to register for all four parts:
Product Code
1000003931-132685
Credit Type
CPE: 2CPE-AA: 2CPE-Technical: 2Accessibility
Closed Captioning Available
Intended Audience
CPAs and financial professionals.
NASBA Field of Study
Accounting
Level of Difficulty
Intermediate
Prerequisites
Fiduciary Accounting Part 3: Special Accounting Elections & Distributions from Entities
Advance Preparation
None
Learning Objectives
Major Subjects
- What are new frontier trusts?
- Situations where the use of the trustee's power to adjust or a unitrust can be beneficial.
- Understanding the requirements for using a particular strategy.
- Authority and requirements for the trustee's power to adjust with a problem example.
- Authority and requirements for unitrusts with a problem example.
- Including capital gains in Distributable Net Income (DNI).
Other Dates
Faculty
Additional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.