Learn the important changes implemented by the CARES Act and TCJA and be able to identify opportunities for your clients.
Changes implemented by the Tax Cuts and Jobs Act (TCJA) and the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), as well as recent updated Internal Revenue Service regulations, have provided additional tax savings opportunities for trusts and estates. This topic will provide tax preparers, attorneys, and fiduciaries with the opportunity to familiarize themselves with these important changes. We will discuss the various responsibilities and duties required by trust and estate representatives and fiduciaries.
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Why Lorman?
Over 36 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Overview of 1041 Tax Rules
Planning Considerations to Minimize Estate/Trust Income Taxes
199A Calculations
Calculation of Distributable Net Income (DNI)
Important Considerations Regarding Allocation of Estate/Trust Expenses
New Final Regulations on the Termination of Trusts and Estates
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More Program Information
Why Lorman?
Over 36 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on December 9, 2020.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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More Program Information
Why Lorman?
Over 36 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Robert S. Barnett, CPA, Esq.
Capell Barnett Matalon & Schoenfeld LLP
- Partner in the office of Capell Barnett Matalon & Schoenfeld LLP
- Practice is highly concentrated in the areas of taxation, trusts, estates, corporate and partnership law and charitable planning
- Frequently assists clients in structuring financial transactions and charitable gifts
- His articles and lectures encompass a wide variety of topics, including business succession, estate planning, generation-skipping, stock options, effective strategies for removing tax liens, proper utilization of the marital deduction, and utilization of partnership elections
- Membership information includes board of directors of the Long Island Community Foundation; board of directors of Nassau Academy of Law; Professional Advisors Committee of the Long Island Community Foundation; Professional Advisors Committee of the American Heart Association; past Education Committee chairman NCCPAP; past president of Nassau Chapter NYSSCPA; past president of the NCCPAP Educational Foundation; CPA Journal Editorial Review Board, May 2017-2020; current chair of the NYSSCPA Estate Planning committee, 2020-2022; and member of the 18th Annual Accounting and Tax Symposium executive committee
- Awards include Fordham University Law Review; Max Block Distinguished Article Award for Technical Analysis, 2013; Samuel A. Dyckman Excellence in Education Award, November 2016; Leadership in Law Award – Long Island Business News, November 2016; Distinguished Service Award - NYSSCPA - Nassau Chapter, May 2017; Fordham University American Jurisprudence Award - Trusts and Estates; Dean’s Award in Taxation – Long Island University CW Post
- J.D. degree, Fordham University; M.A. degree in taxation, Long Island University
- Can be contacted at 516-931-8100 or [email protected]
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Why Lorman?
Over 36 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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