Surgent's What CPAs Should Know About Trust Instruments
Overview
This is a survey course on the intergenerational transfer of property – focusing on what the CPA should know about trust instruments. It will cover a broad number of topics ranging from the fundamental legal principals necessary for the trust and estate practitioner to understand, to the ability of language in the trust instrument to accomplish a certain tax result.
Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate
This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.
Highlights
- Legal definitions & principals involving estates & trusts
- Basic principles regarding property ownership
- Types of trusts commonly used
- Trust accounting fundamentals
- Certain clauses that are important to understand
- Formula valuation clauses
- Requirements for a trust to be a qualified designated beneficiary of an IRA
- Using IRD to fund charitable bequests
Prerequisites
A foundation in estate and gift tax and a working knowledge of estate and trust income taxation
Designed For
CPAS and trust and estate practitioners
Objectives
- Understand the fundamental legal principles of trust instruments
- Utilize trust instruments to accomplish certain tax results
Preparation
None
Leader(s):
Leader Bios
Robert Keebler, Virchow, Krause & Co., LLP
Robert S. Keebler, CPA, MST is a shareholder in charge of the Schumaker Romenesko & Associates, S.C. Family Wealth Preservation Team in Green Bay, Wis. His practice includes family wealth transfer and preservation planning, retirement planning, charitable giving and succession planning. Keebler has taught for the AICPA, the Wisconsin Bar Association, the Wisconsin Institute of CPAs and numerous other state and national groups. He is a member of the AICPA, the WICPA, the Green Bay Estate Planning Council, and the Planned Giving Board at Lakeland College. In addition to authoring the AICPA’s new book he is the author of PPC’s publication Guide to Retirement Plan Distributions, and a contributing author to Matthew Bender’s The Estate Tax Freeze - Tools and Techniques.
Non-Member Price $104.00
Member Price $99.00