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Fiduciary Taxation Part 4: Miscellaneous Topics & AMT 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 1:00 pm to 3:00 pm
 Thu, 09/25/2025 from 1:00 pm to 3:00 pm
 Thu, 03/26/2026 from 1:00 pm to 3:00 pm
Designed For:

Tax practitioners, accountants and financial professionals.

Prerequisite:

Fiduciary Taxation Part 3: Complex Trusts & Charitable Deduction

The final webcast in this series focuses on the special rules that apply when a fiduciary entity invests in real estate or other passive activity assets, elects the 65-day rule, makes specific bequests to beneficiaries or incurs alternative minimum tax (AMT). The underlying statute for AMT is written for individual taxpayers and the fiduciary or adviser must apply the statute to the special rules and calculations that determine fiduciary taxation. 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

  • Determine and review Passive Activity Rules for Trusts & Estates
  • Recognize and analyze the benefits and requirements for the 65-Day Rule
  • Recognize specific bequests and their tax treatment
  • Determine AMT taxation for fiduciary entities
  • Analyze the tax spreadsheet having both a PAL and AMT for Form 1041

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.