November 30, 2022


Webinar


2 Total CPE Credits

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Fiduciary Taxation: Back to Basics-Part 1 of 4

Learning Objectives

  • Review Typical Fiduciary Entities
  • Determine an Approach to Determine Fiduciary Accounting & Taxation of an Entity
  • Understand the Difference between Fiduciary Accounting & Taxation

Major Topics

  • Introduction to the Fiduciary Entity
  • Basic Fiduciary Entity Flowchart
  • Authorities & Disciplines in Fiduciary Accounting & Taxation
  • Fiduciary Tax Rates and Brackets
  • The Medicare Surtax as it pertains to Fiduciary Entities
  • Introduction to Subchapter J
  • 5 Basic Rules & Concept of Fiduciary Taxation
  • Steps to Calculating the Income Taxation of Trusts & Estates
  • Fiduciary Duty and Fiduciary Accounting
  • Calculating Fiduciary Accounting Income
  • Creating a Tax Spreadsheet

CPE Credits Available

2
Total CPE
2
Taxes

Things to Know About This Course

Prerequisites

None

Advanced Preparation

None

Intended Audience

Tax practitioners, accountants and financial professionals.

Provider

California Society of CPAs

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