Surgent's What CPAs Should Know About Trust Instruments

Start Date/Time
Friday, January 16 2026 10:00AM

End Date/Time
Friday, January 16 2026 12:00PM

Credit Hours
2.00

Fields of Study
Taxes

Type
Seminar

Level
Intermediate

Member
$99.00

Non-Member
$129.00

Facility Location
Virtual Learning

Company
WEBIN

Vendor
Surgent McCoy CPE, LLC

Status
Scheduled

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Description

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.

Designed For

CPAS and trust and estate practitioners

Objectives

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

Major Subjects

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

Prerequisites

A foundation in estate and gift tax and a working knowledge of estate and trust income taxation