Advanced Trust and Tax Planning
Author: Jacob Stein, Esq.
With this four-hour course, you will:
- Recall the treatment of a SCIN upon the death of the decedent
- Determine how to negate the loss of a basis step-up for assets within a defective grantor trust
- Determine the value of a gift of a residence to a personal residence trust
- Identify the circumstances under which property transferred to a family limited partnership will be included in the decedent’s estate
- Recall the tax consequences of a charging order
- Determine how dealers involved in real estate subdivision activities are able to obtain capital gain treatment
- Recall how a C corporation can be converted to an LLC while diminishing the tax consequences
- Recall how a U.S. citizen will be taxed on distributions from a foreign corporation
- Choose which payments are creditable against the foreign tax credit
|EA||4 Federal Tax|
|CRTP (CTEC)||4 Federal Tax|
|Attorney||3.25 General MCLE|
Course level: Intermediate
General knowledge of estates and trusts is required.
Attendees of Spidell's 2017 Estate and Trust Seminar and webinar are not eligible for this course.
Want to order by phone? Call us at: (714) 776-7850
This webinar is designed to meet the requirements for 4 hours of continuing education for CPAs, 4 hours of Federal Tax for EAs and CRTPs, and 3.25 hours of General MCLE credit for attorneys. This webinar has been designed to meet the requirements of the IRS Return Preparer Office; including sections 10.6 and 10.9 of Department of Treasury's Circular No. 230 (Provider No. CRA7E); 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. Spidell Publishing, Inc. has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual "continuing education" requirement imposed by the State of California for CTEC Registered Tax Preparers. 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 by phone at 877-850-2832, or on the internet at www.CTEC.org.
Spidell Publishing, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. This webinar is designed to meet the requirements for 4 hours of continuing education for the California Board of Accountancy. Intermediate Level. Field of Study: Taxes. Delivery method: Self-Study. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (714) 776-7850. General knowledge of Estate and Trusts is required.
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