During part 3, of this 4-part series, we'll focus on the accounting and taxation of Complex Trusts. Using a series of calculations, determine wheth...
8/12/2026 10:00am - 12:00pm | Online | CalCPA
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CPE Categories: Taxation (2 CPE)
During part 3, of this 4-part series, we'll focus on the accounting and taxation of Complex Trusts. Using a series of calculations, determine whether the fiduciary or the beneficiary bears the burden of taxation and if the trust or estate is treated as a taxpaying entity or a conduit. The requirements and use of a charitable contribution deduction are also reviewed and its relationship with and difference from fiduciary accounting. Be sure to register for all courses in this series: Fiduciary Taxation Part 1: Introduction to Form 1041 Fiduciary Taxation Part 2: Fiduciary Accounting & Simple Trusts Fiduciary Taxation Part 3: Complex Trusts & Charitable Deduction Fiduciary Taxation Part 4: Miscellaneous Topics & AMT
Tax practitioners, accountants and financial professionals.
• Recognize the difference between a simple and complex trust • Determine whether you have a simple or complex trust • Identify the special issues related to a complex trust
• The Differences between a Simple and Complex Trust • The Use of the Tier System with Complex Trusts • Review of Basic Requirements of the Charitable Contribution Deduction under IRC Sec. 642(c) • Preparation of a Tax Spreadsheet for a Complex Trust • Preparation of a Tax Spreadsheet for a Complex Trust with a Charitable Contribution Deduction • Complex Problem Form 1041 Examples with Spreadsheets and Exhibits
Fiduciary Taxation Part 2: Fiduciary Accounting & Simple Trusts
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