• On-Demand Video

Income Taxation of Trusts and Estates (2023 Estate and Elder Law Symposium Session)

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On-Demand Video

---------- CLE 1 sub/0 eth PRICE Regular: $79.00
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This session will discuss the structure of Subchapter J including the concept of distributable net income (DNI), the types of trusts (simple, complex and grantor), trust accounting income, the distribution system, the separate share rule, the 65 day rule, the fiduciary income tax charitable deduction, termination of a trust or estate and administration expenses. In addition, the session will give an overview of the state income taxation of trusts.

Recorded at the Estate and Elder Law Symposium in February 2023.

Practice Areas


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