Estate & Trust Primer - Tax Staff Essentials

A comprehensive guide to estate planning and the taxation of trusts.

Learning Objectives:

'- Identify the elements of a trust.

- Recognize the difference between principal and income as defined by the Uniform Principal and Income Act (UPAIA).

- Identify tax payment and reporting requirements for estates and trusts.

- Distinguish between simple trusts and complex trusts.

- Recall how pooled income funds are taxed.

- Recall the filing requirements for estates and trusts.

Who will benefit:

- CPAs

- Financial advisers

- estate attorneys

This is an AICPA hosted webcast. You will launch the course from your OSCPA learning center portal. AICPA will issue and maintain your credits. Please make sure to download your CPE certificate from AICPA webcast portal at the conclusion of the webcast.