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Fiduciary Accounting Part 4: The New Frontier?Total Return Trusts 25-26

 Various
 
2.0
Registration is Open
Member Price
$99.00 Regular Registration
Your Price
$129.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Thu, 08/07/2025 from 1:00 pm to 3:00 pm
 Thu, 02/19/2026 from 1:00 pm to 3:00 pm
Designed For:

CPAs and financial professionals.

Prerequisite:

Fiduciary Accounting Part 3: Special Accounting Elections & Distributions from Entities

Because fiduciary accounting has not kept up with the times in relation to finance and economics, it's often tricky for the fiduciary to provide a level of benefit to the income beneficiary without negatively impacting the remainder beneficiaries. In order to modernize fiduciary accounting, new provisions provide for a more modern approach using either the "trustee's power to adjust" or "unitrusts." We will explore these new frontier trusts and their application to your fiduciary clients. Be sure to register for all four parts: Fiduciary Accounting Part 1: Fiduciary Duty Basics & Authority Fiduciary Accounting Part 2: Tools, Rules and Relationship to Tax Fiduciary Accounting Part 3: Special Accounting Elections & Distributions from Entities Fiduciary Accounting Part 4: The New Frontier (Total Return Trusts)

Delivery Method: Individual webcast
CPE Credit: Accounting
Program Level: Intermediate

Sponsors

For Technical Support: 
Please contact the CalCPA Help Desk at (866) 928-8915, [email protected] . Allow 1 business day for email responses

Objectives

  • Determine the requirements of a particular strategy and whether a trust can meet these requirements
  • Recognize the pros and cons of making these elections
  • Identify the impact on both the income and remainder beneficiary from the use of these strategies

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.