Surgent's What CPAs Should Know About Trust Instruments

This is a survey course on the intergenerational transfer of property -- focusing on what the CPA should know about trust instruments. It will cover a broad number of topics ranging from the fundamental legal principals necessary for the trust and estate practitioner to understand, to the ability of language in the trust instrument to accomplish a certain tax result.

Presented by Bob Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA

Qualifies for IRS CE Credit

CPAS and trust and estate practitioners

• Understand the fundamental legal principles of trust instruments
• Utilize trust instruments to accomplish certain tax results

• Legal definitions & principals involving estates & trusts
• Basic principles regarding property ownership
• Types of trusts commonly used
• Trust accounting fundamentals
• Certain clauses that are important to understand
• Formula valuation clauses
• Requirements for a trust to be a qualified designated beneficiary of an IRA
• Using IRD to fund charitable bequests

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