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Fiduciary Taxation Part 3: Complex Trusts & Charitable Deduction 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, 07/24/2025 from 11:00 am to 1:00 pm
 Thu, 09/25/2025 from 11:00 am to 1:00 pm
 Thu, 03/26/2026 from 11:00 am to 1:00 pm
Designed For:

Tax practitioners, accountants and financial professionals.

Prerequisite:

Fiduciary Taxation Part 2: Fiduciary Accounting & Simple Trusts

During part 3, of this 4-part series, we'll focus on the accounting and taxation of Complex Trusts. Using a series of calculations, determine whether the fiduciary or the beneficiary bears the burden of taxation and if the trust or estate is treated as a taxpaying entity or a conduit. The requirements and use of a charitable contribution deduction are also reviewed and its relationship with and difference from fiduciary accounting. 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

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Basic

Sponsors

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

Objectives

  • Recognize the difference between a simple and complex trust
  • Determine whether you have a simple or complex trust
  • Identify the special issues related to a complex trust

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.