Vermont Society of Certified Public Accountants
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Courses

Surgent's What CPAs Should Know About Trust Instruments (TRIT)

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Member Price: $0.00
Non-Member Price: $0.00

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Date/Time:
Jan 28, 2019, 10:00am–12:00pm
Developer:
SURGENT MCCOY SELF-STUDY CPE, LLC
Level:
Intermediate
This is a survey course on the intergenerational transfer of property -- focusing on what the CPA should know about trust instruments. It will cover a broad number of topics ranging from the fundamental legal principals necessary for the trust and estate practitioner to understand, to the ability of language in the trust instrument to accomplish a certain tax result.

Objective

  • Understand the fundamental legal principles of trust instruments
  • Utilize trust instruments to accomplish certain tax results

Highlights

  • Legal definitions & principals involving estates & trusts
  • Basic principles regarding property ownership
  • Types of trusts commonly used
  • Trust accounting fundamentals
  • Certain clauses that are important to understand
  • Formula valuation clauses
  • Requirements for a trust to be a qualified designated beneficiary of an IRA
  • Using IRD to fund charitable bequests

Designed For

CPAS and trust and estate practitioners

Prerequisite

None

Advanced Preparation

None
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