Virtual
Fiduciary Taxation Part 4: Miscellaneous Topics & AMT 25-26
Date: July 24, 2025
Time: 10 a.m. – 12 p.m. PT
Overview
The final webcast in this series focuses on the special rules that apply when a fiduciary entity invests in real estate or other passive activity assets, elects the 65-day rule, makes specific bequests to beneficiaries or incurs alternative minimum tax (AMT). The underlying statute for AMT is written for individual taxpayers and the fiduciary or adviser must apply the statute to the special rules and calculations that determine fiduciary taxation.
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
1000003935-132696
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 3: Complex Trusts & Charitable Deduction
Advance Preparation
None
Learning Objectives
Major Subjects
- Review the Passive Activity Rules under IRC Sec. 469 as they apply to fiduciary entities
- The 65-day Rule and Election Under IRC Sec. 663(b)
- Special Rules for Specific Bequests under IRC Sec. 663(a)
- Alternative Minimum Tax for Trusts & Estates
- AMT Bracket Rates and Exemption for Fiduciary Entities
- Alternative Minimum Tax Spreadsheet Approach Using AMT Problem Example with Passive Activity Loss (PAL)
Other Dates
Faculty
Additional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.