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Taxation of estates & trusts

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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Estate & Trust Primer

This webcast will help you to understand the tax obligations of trusts and estates and how these obligations affect beneficiaries.

Webcast Taxation of estates & trusts Intermediate

AICPA National Tax Conference

Nov 16-17, 2020 - Washington, DC - It's time again to look at the industry's most reliable guidance. You'll find coverage of the most pressing issues and opportunities...

Conference – Virtual,   Conference – Live IRS practice & procedure Intermediate

AICPA Sophisticated Tax Planning for Your Wealthy Clients

Nov 16 - Nov 17, 2020 - Washington, DC - When interacting with your high-net-worth clients, your contributions should bring them greater benefits than they imagined....

Conference – Live,   Conference – Virtual Process, taxation & strategies Intermediate

Annual Tax Update: Individuals and Sole Proprietors

Gain practical insights and valuable tax-saving strategies from AICPA’s seasoned tax professionals who know what the new laws, rules and court rulings can mean for...

Course – Textbook,   Course – Online Income Intermediate

Tax Staff Essentials, Level 4 - Tax Manager/Director

Tax Staff Essentials Level 4 contains the advanced technical level of training your firm needs to maintain and improve its core competencies. It will improve and...

Course – Online Deferred income taxes Advanced

Tax Staff Essentials, Level 3 - Tax Senior/Supervisor

Level 3 is designed for experienced tax compliance specialists. Key topics covered include: ASC 740, tax exempt organizations, real estate transactions, and more! This...

Course – Online Specialized issues Intermediate

Estate & Trust Primer - Tax Staff Essentials

Gain an understanding of the federal income taxation of trusts and decedents’ estates, along with the effects certain tax scenarios have on the beneficiaries of those...

Course – Online Types of trusts Intermediate

Valuation of family-owned entities for estate and gift tax purposes under Sec. 2704

This article discusses the rules governing the effects of lapses and restrictions on voting or liquidation rights of owners on the valuation of family-held entities.

Article Tax valuation Intermediate

Sale of a residence in a QPRT

This item explores what happens if the residence is sold during the QPRT term.

Article Gift tax Foundational

Marriage Equality: Taxes, Death, and Everything in Between

This item discusses the tax implications of the Internal Revenue Code's recognition of the married status of same-sex couples.

Article Reporting & filing requirements Foundational

Getting in shape for tax season

As CPAs and their staffs train and ready their equipment, they might add these reminders of what’s new and notable for 2016 returns.

Article Credits Intermediate

Understanding Qualified Domestic Trusts and Portability

This article discuses how transfer-tax rules for noncitizen spouses differ from the transfer-tax rules that apply to spouses who are U.S. citizens or residents.

Article Estate tax Intermediate