Navigating the tax laws surrounding trusts and estates can be challenging—but with the right knowledge, you can manage these responsibilities with confidence and precision.
This continuing education (CE) course guides you step by step through key fiduciary tax planning strategies, from grantor trusts to complex return filings. You’ll gain practical tools to help optimize tax outcomes while staying fully compliant with current tax reforms and regulations.
Whether you’re an experienced tax professional or new to fiduciary taxation, this course covers everything you need to know. You’ll explore recent changes to fiduciary tax laws, understand Form 1041 reporting requirements, and learn critical compliance guidelines. With real-world examples and actionable insights, this course demystifies fiduciary tax planning and equips you to apply it effectively in your practice.
Join Bob Keebler in this exclusive webinar as he addresses key fiduciary income tax issues and planning strategies essential for navigating clients’ 1041 concerns.
This session will cover both the Form 1041 and the underlying theories and statutes involved.
Key topics include:
Types of trusts for income tax purposes: simple, complex, grantor, charitable, and fiscal year elections
Taxable income versus fiduciary accounting income
Distributable Net Income (DNI), including implications for IRAs
IRC 663(b) “65-day rule”
The tier rules for DNI
The separate share rule for DNI
Passive activity rules for trusts and estates
The 3.8% net investment income tax and potential pitfalls
IRC §691(c) deduction for large IRAs
Deductions upon termination
QSST and EBST elections
Complex charitable issues under IRC §642(c)
Grantor trust reporting
DAPT reporting
Kenan losses and related party rules under 267(b)(13)
Learning Objectives:
Analyze fiduciary income tax regulations and their impact on trusts and estates.
Apply Form 1041 filing rules, including common errors and best practices for accuracy.
Identify key tax-saving strategies for estates, including deductions, exemptions, and income shifting.
Review trust distribution taxation and how to optimize distributions for tax efficiency.
Discuss recent changes to fiduciary tax laws, focusing on compliance and planning strategies.
Credits and Other information:
Recommended CPE credit – 2.0
Recommended field of study – Taxes
Session Prerequisites and preparation: None
Session learning level: Basic
Location: Virtual/Online
Delivery method: Group Internet Based
Attendance Requirement: Yes
Session Duration: 120 minutes
Who Will Benefit:
CPA
Enrolled Agents (EAs)
Tax Professionals
Attorneys
Other Tax Preparers
Finance professionals
Financial planners
About Our Speaker
Robert Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA
Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by Forbes as one of the 2024 America’s Top 200 CPAs, by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States, and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration
