Virtual
Fiduciary Taxation Part 3: Complex Trusts & Charitable Deduction 25-26
Date: July 24, 2025
Time: 8 – 10 a.m. PT
Member
$99.00
Nonmember
$129.00
Members, log in to access your discount.
Overview
During part 3, of this 4-part series, we'll focus on the accounting and taxation of Complex Trusts. Using a series of calculations, determine 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. The requirements and use of a charitable contribution deduction are also reviewed and its relationship with and difference from fiduciary accounting.
Be sure to register for all courses in this series:
Fiduciary Taxation Part 1: Introduction to Form 1041
Fiduciary Taxation Part 2: Fiduciary Accounting & Simple Trusts
Fiduciary Taxation Part 3: Complex Trusts & Charitable Deduction
Fiduciary Taxation Part 4: Miscellaneous Topics & AMT
Product Code
1000003934-132693
Credit Type
CPE: 2CFP: 2CPE-Technical: 2IRS-TX: 2MCLE: 1.5MCLE LS-TX: 1.5Intended Audience
Tax practitioners, accountants and financial professionals.
NASBA Field of Study
Taxes
Level of Difficulty
Basic
Prerequisites
Fiduciary Taxation Part 2: Fiduciary Accounting & Simple Trusts
Advance Preparation
None
Learning Objectives
Major Subjects
- The Differences between a Simple and Complex Trust
- The Use of the Tier System with Complex Trusts
- Review of Basic Requirements of the Charitable Contribution Deduction under IRC Sec. 642(c)
- Preparation of a Tax Spreadsheet for a Complex Trust
- Preparation of a Tax Spreadsheet for a Complex Trust with a Charitable Contribution Deduction
- Complex Problem Form 1041 Examples with Spreadsheets and Exhibits
Other Dates
Faculty
Additional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.