Virtual
Form 1041 Advanced Series Part 4: Post Mortem Considerations 25-26
Date: Sept. 4, 2025
Time: 10 a.m. – 12 p.m. PT
Member
$99.00
Nonmember
$129.00
Members, log in to access your discount.
Overview
This final segment of our four-part Form 1041 series addresses the special income tax issues that arise on the grantor's death or the first spouse. The once docile revocable living trust ignored for income tax purposes now comes to life and requires attention. Trust administration is just as rigorous as probate administration, if not more rigorous. We will review the importance of an approach to Trust Administration and the important income tax tools available to the fiduciary.
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
1000003939-132708
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 3
Advance Preparation
None
Learning Objectives
Major Subjects
- A Review of the Expansive Nature of Trust Administration
- The Use of Post-Mortem Elections
- The Use of an Administrative Trust & its Advantages
- Choosing a Fiscal Year for the Administrative Trust
- The Successor Trustee of an Administrative Trust and whether the Trust is Simple or Complex?
- Making the Sec. 645 Election, its Duration , Advantages and Disadvantages
Other Dates
Faculty
Additional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.