Form 1041 Preparation

Webinar Presenter: Donita Joseph, CPA, MBT

• Relationship of Fiduciary Accounting to Federal Tax Accounting
• Distributable Net Income
• Tier System
• Separate Share Rule
• Sec. 645 Election
• 65-Day Rule
• Distributions of Property
• Passive Losses
• Losses from Business and Farming Operations
• Distribution of Capital Gains and Losses to Beneficiaries
• Depreciation
• Income in Respect of Decedent (IRD)
• Treatment of Administration Expenses
• 2% Limitation
• QTIP Trust Named as IRA Beneficiary
• QSST Reporting
• ESBT Reporting
  

About the presenter:
Donita Joseph, CPA, MBT is a partner with Windes & McClaughry Accountancy Corp. in Long Beach, California. She is the partner in charge of the firm’s Estate & Trust Group, and she is currently the Chair of the Committee on Estate Planning for the California Society of Certified Public Accountants (CalCPA).

You must have computer speakers to listen to this webinar

Available Friday, July 30, 2010

$99 webinar features:

• Includes two hours of CPE for one attendee*
• Access to recording to watch at your convenience
• Unlimited number of people may watch and listen on one computer and print course outline
• Reference manual and PDF of PowerPoint slides

*Additional CPE cost:
$19 per additional viewer. Please contact our customer service department to register for additional CPE at (714) 776-7850.

This self-study is designed to meet the requirements for the specified number of hours of continuing education. This self-study has been designed to meet the requirements of the Office of Professional Responsibility of the Internal Revenue Service; including Code 31 of Federal Regulations 10.6(g); the California State Board of Accountancy; the California Bar Association; and the California Tax Education Council. This does not constitute an endorsement by these groups. The state boards of accountancy have final authority on the acceptance of individual courses for CPE credit. For more information regarding administrative policies such as complaints or refunds, contact Spidell Publishing at 714-776-7850. There are no prerequisites required. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, or phone at 877-850-2832, or on the internet at www.CTEC.org.