• Webcast

Fiduciary Income Tax 101 (2024)

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TypeTitleStartEndCLEPrice
Remote - Live Webcast

STARTTue., May. 21, 2024
9:00 AM		ENDTue., May. 21, 2024
12:15 PM		 CLE 3 sub/0 eth PRICE Regular: $249.00
 New Attorney: $125.00
 Subscribers Pay: $0.00

About

This course will review the basics of the income taxation of estates and trusts including a discussion of:

  • The structure of Subchapter J of the Internal Revenue Code
  • The concept and calculation of distributable net income (DNI)
  • The types of trusts (simple, complex and grantor)
  • Trust accounting income 
  • The distribution system and the allocation of DNI among the entity and its beneficiaries with a discussion of the tier system
  • The separate share rule
  • The 65 day rule
  • The fiduciary income tax charitable deduction
  • The tax consequences of the termination of a trust or estate
Practice Areas

Faculty

NameFirm/Company
Jeremiah W. Doyle IV, Esq. BNY Mellon Wealth Management
Faculty may vary by location.
PBI reserves the right to substitute speakers at all programs.
12036
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