On-Demand Video
CC

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

  • City:
  • Start Date:2023-02-14 19:00:00
  • End Date:2025-02-14 19:00:00
  • Length:60
  • Level:Various
  • Topics:Estates

$79.00 ProPass

[{"jurisdiction":"Supreme Court of New Jersey Board on Continuing Legal Education","status":"Reciprocity ","state":"New Jersey","credits":"","expiration_date":"February 14, 2026","speciality_credit":[{"category":"General","state_category":"General","credit":"1.2"}]},{"jurisdiction":"New York CLE Board","status":"Approved","state":"New York","credits":"","expiration_date":"February 14, 2026","speciality_credit":[{"category":"General","state_category":"Areas of Professional Practice","credit":"1.0"}]},{"jurisdiction":"Supreme Court of Ohio","status":"Approved","state":"Ohio","credits":"","expiration_date":"December 31, 2025","speciality_credit":[{"category":"General","state_category":"General","credit":"1.0"}]},{"jurisdiction":"West Virginia State Bar Continuing Legal Education Commission","status":"Approved","state":"West Virginia","credits":"","expiration_date":"February 14, 2026","speciality_credit":[{"category":"General","state_category":"General","credit":"1.2"}]},{"jurisdiction":"Pennsylvania Continuing Legal Education Board","status":"Approved","state":"Pennsylvania","credits":"","expiration_date":"February 14, 2028","speciality_credit":[{"category":"General","state_category":"General","credit":"1.0"}]}]
Credit States Status Credits Earn credit until
Add to cart

Overview

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.

Need help navigating your CLE requirements?

You have a lot on your plate. We’ll help you stay on top of your compliance — in PA and beyond.

learn more

Meet The Faculty