This program is designed to give an overview of the income taxation of trusts and estates. This program will focus specifically on non-grantor trusts and estates. In addition, we will cover topics such as fiduciary accounting income, distributable net income, and computing the taxable income for trusts and their beneficiaries. There will also be a focus on the difference between simple and complex trusts, calculating the distribution deduction, and determining the amount of income and character for beneficiaries.

Speaker: Alexander M. Pagnotta, Esq., Sinclair Prosser Gasior

2.0 hours of CLE credit will be offered by the surrounding MCLE states.