This two-day course provides a complete and essential framework on tax considerations when drafting trusts. Experienced panelists focus on the sections of the Internal Revenue Code and regulations therein which deal with the taxation of trusts and guide you through different types of trusts, trustee powers, computation of income, and basic taxation. This course provides the attorney who has recently decided to concentrate practice in probate and estate planning with a formidable foundation in income taxation of trusts. You emerge with definitive knowledge of income taxation trusts and the tools to effectively counsel your clients.
Course Content
Day One - Monday, October 17, 202212:45 pm - 1:45 pm: Lunch (on your own)12:30 pm - 1:15 pm: Lunch (on your own)
9:30 am - 11:30 am
11:30 am - 11:45 am
11:45 am - 12:45 pm: Computation of Net Taxable Income and Credits by Trusts, Estates or Beneficiaries
3:00 pm - 4:30 pm: Massachusetts Income Taxation of Estates and Trusts
9:30 am - 11:15 am
11:15 am - 11:30 am
11:30 am - 12:30 pm: Powers of Appointment, Powers of Withdrawal and Trustee Powers
2:00 pm - 3:00 pm: Grantor Trusts
Please Note