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Taxation of estates & trusts

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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Estate & Tax Primer

Learn how to protect your clients' assets and shield their estates from increased taxation brought about by the changing tax code.

Webcast Taxation of estates & trusts Intermediate

AICPA Sophisticated Tax Planning for Your Wealthy Clients

Nov 18, 2019 - Nov 19, 2019 - Philadelphia, PA -The AICPA Briefing on Sophisticated Tax Planning for Your Wealthy Clients offers the latest updates, cutting-edge...

Conference – Live,   Conference – Virtual Process, taxation & strategies Intermediate

AICPA National Tax Conference

Nov 13, 2019 - Nov 14, 2019 - Washington, DC - Attend the AICPA National Tax Conference and remain up-to-date on critical issues and changing tax legislation that...

Conference – Live,   Course – Online IRS practice & procedure Intermediate

Annual Tax Update: Individuals and Sole Proprietors

Get up-to-the-minute with guidance on the latest tax legislation, court decisions and IRS pronouncements.

Course – Textbook,   Course – Online Income Intermediate

Estate & Trust Primer - Tax Staff Essentials

Understand the tax obligations of trusts and estates and how these obligations affect beneficiaries

Course – Online Types of trusts Intermediate

Tax Staff Essentials, Level 3 - Tax Senior/Supervisor

Level 3 is designed for experienced tax compliance specialists. Key topics covered include: ASC 740, tax exempt organizations, real estate transactions, and more! This...

Course – Online Specialized issues Intermediate

Tax Staff Essentials, Level 4 - Tax Manager/Director

Tax Staff Essentials Level 4 contains the advanced technical level of training your firm needs to maintain and improve its core competencies. It will improve and...

Course – Online Deferred income taxes Advanced

Form 1041: Income Taxation of Estates and Trusts

Understand the tax obligations of trusts and estates and how these obligations affect beneficiaries, and learn how to prepare federal Form 1041 and the accompanying...

Course – Textbook Types of trusts Foundational

Valuation of family-owned entities for estate and gift tax purposes under Sec. 2704

This article discusses the rules governing the effects of lapses and restrictions on voting or liquidation rights of owners on the valuation of family-held entities.

Article Tax valuation Intermediate

Sale of a residence in a QPRT

This item explores what happens if the residence is sold during the QPRT term.

Article Gift tax Foundational

Marriage Equality: Taxes, Death, and Everything in Between

This item discusses the tax implications of the Internal Revenue Code's recognition of the married status of same-sex couples.

Article Reporting & filing requirements Foundational

Getting in shape for tax season

As CPAs and their staffs train and ready their equipment, they might add these reminders of what’s new and notable for 2016 returns.

Article Credits Intermediate