Virtual
Form 1041 Advanced Series Part 3: Sec.199, Sec.67g & Charitable Deductions 25-26
Date: Sept. 4, 2025
Time: 8 – 10 a.m. PT
Member
$99.00
Nonmember
$129.00
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Overview
During part 3, of this 4-part series, we'll focus on the challenges preparers of fiduciary tax returns face when trying to apply new tax laws often targeted for individuals to non-grantor trusts. This webinar explores in depth the limitations posed by the new tax rules under IRC Sec. 67(g). It also explores presentation issues when the entity has Qualified Business Income (QBI) that results in a Sec. 199A deduction. Lastly, it explores difficult issues that can arise with the charitable contribution deduction.
Be sure to register for all courses in this series:
Form 1041 Advanced Series Part 1: Why Complex Trusts are Complicated
Form 1041 Advanced Series Part 2: Cash & Property Distribution Issues
Form 1041 Advanced Series Part 3: Sec. 199. Sec. 67(g) & Charitable Deductions
Form 1041 Advanced Series Part 4: Post Mortem Considerations
Product Code
1000003938-132705
Credit Type
CPE: 2CFP: 2CPE-Technical: 2IRS-TX: 2MCLE: 1.5MCLE LS-TX: 1.5Accessibility
Closed Captioning Available
Intended Audience
Tax practitioners, accountants and financial professionals.
NASBA Field of Study
Taxes
Level of Difficulty
Intermediate
Prerequisites
Form 1041 Advanced Workshop Part 2
Advance Preparation
None
Learning Objectives
Major Subjects
- Review of New Rules under IRC Sec. 67(g)
- Review Surprises to Simple Trusts under IRC Sec. 67(g)
- Presentation Issues with IRC Sec. 199A Deduction and the Tier System
- Special Rules Relating to the Charitable Contribution Deduction
- Problem Examples
Other Dates
Faculty
Additional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.