Webcast Acronym: LSEH-Pt1-FIT-1041
Webcast Title: Surviving Spouse Webcast – Part 1 – Larry Stein’s Practical Guide To Strategies For Surviving Spouses, Heirs, Beneficiaries, Estates, And Trusts (1040, 1041, 709, And 706)
Recommended
CPE Hours: 4 CPE Credit Hours.
Highlights:
Come join Larry Stein as he discusses practical strategies for surviving spouses, heirs, beneficiaries, estates, and trusts. In Part One of this two-part webcast, Larry will focus on the application of the 3.8% to estates, trusts, and high-income heirs, beneficiaries, and surviving spouses. Larry will focus on hot Form 1041 issues (including the Final Knight 2% of AGI deduction threshold), Income In Respect Of Decedent (IRD), and Basis Step-Up or Step-Down considerations.
Learning Objectives:
Upon the successful completion of this webcast, the participants will be able to:
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Explain selected aspects of the net investment income tax rules.
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Explain the Final Knight regulations under 1.67-4.
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Explain selected tax considerations under IRC 1014 (Basis Step-Up or Step-Down).
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Explain selected Form 1041 tax return preparation considerations.
Major Topics:
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Net Investment Income Tax (NIIT) And The IRS Form 1041 For Estates And Trusts.
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“S” Corporation Trusts – ESBTs, QSSTs, And The NIIT.
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Charitable Remainder Trusts, IRC 664, And Additional Considerations For The NIIT On Estates And Trusts.
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Estate Planning – Selected Resources.
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DNI Distribution Rules Overviews; Trust And Estate Distributions.
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DNI Distribution Rules And The DNI Separate Share Regulations.
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When Can Capital Gains Be Distributed.
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Form 1041 Preparation Summary/Steps.
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Final Knight Regulations.
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Basis Step-Up Or Step-Down.
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Selected Income In Respect Of A Decedent (IRD) Tax Matters.
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Joint Tenancy Tax Issues.
Designed For: CPAs with at least six (6) years of experience. You must have a basic knowledge of federal taxation.
NASBA Fields Of Study: Taxes.
Level: Intermediate.
Presentation Method: Live Webcast Lecture With Questions And Answers.
Recommended CPE Credit Hours: 4 CPE credit hours.
Advanced Preparation: Basic knowledge of federal taxation.
Texas Registration: 009838
“I have registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of my CPE program.”
Larry Stein CPE Live Webinars
ID# 109111
Lawrence J Stein
9620 NW 82nd Street
Tamarac, FL 33321
Phone: 954.721.5588
Group Internet-Based
Larry Stein CPE Live Webinars 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 final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org