Course Information

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1041 PREPARATION AND PLANNING 1: TAX FUNDAMENTALS FOR TRUSTS AND ESTATE (2008 EDITION)
Author: Barbara Weltman

Description:
1041 Preparation and Planning 1: Tax Fundamentals for Trusts and Estate reviews fidu-ciary taxation fundamentals with a frequent emphasis on the rationale of the rules. Alerts of new changes for the year are provided. Examples illustrate how related code rules apply. Blank forms and schedules for particular items are included, as well as practice pointers, pitfalls and recent developments, with cases and rulings noted. Topics covered in this course include:

  • Nature of Form 1041
  • Role of the Fiduciary and Preparer
  • Filing requirements
  • Trust and estate basics
  • General information on the trust or estate
  • Nature of fiduciary accounting
  • Uniform Principal and Income Act
  • Allocating expenses between income and principal

Course Details:
Price:  FREE
Field of Study:  Taxation
Advanced Preparation:  None
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Library:
Learning Center Core

Technical Requirements:
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This course has not been preapproved for continuing education credit.

Since Continuing Education requirements vary from state to state and are subject to change without notice, please contact your licensing body for information on your CPE requirements and the applicability of this course to meet those specifications.
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