Skip to main content
Not Found
Live Webcast Replay

Fiduciary Accounting & Tax Planning for Estates & Trusts

Total Credits: 4 including 2 Accounting - Technical, 2 Taxes - Technical

Average Rating:
   0
Categories:
ACPEN Industry Institute |  Accounting and Auditing |  IRS Approved |  Tax
Speaker:
Doug Van Der Aa, CPA, JD
Course Levels:
Intermediate
Duration:
4 Hours
License:
Never Expires.
Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.
Save for Later  Add to Cart »

Description

This course will review the fundamentals of fiduciary accounting and provide a reporting guide for determining whether receipts and expenditures are assigned to income or principal/corpus. Critical issues, rules, and special opportunities when preparing your clients' Form 1041 U.S. Income Tax Return for Estates and Trusts will be examined, including what is considered taxable income and allowable deductions. Planning and potential pitfalls will also be explored. 

This course only qualifies for 2 IRS credits.

*Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com

Basic Course Information

Learning Objectives
  • Apply a working knowledge of the financial accounting rules for estates and trusts
  • Identify current tax guidelines when preparing a clients estates and trusts return
  • Identify planning and potential pitfalls

Major Subjects
  • Fundamentals of fiduciary accounting
  • Uniform Principal and Income Act
  • Discretionary Power to Adjust
  • Allocations between principal and income
  • Trust accounting
  • 3.8% Net Investment Income
  • Form 1041 - Schedule I
  • Section 645 Election
  • Simple or complex trusts

Handouts

Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) Available after Purchase
IRS CE request form (267 KB) Available after Purchase
Fiduciary Accounting & Tax Planning for Estates & Trusts Handout (6.7 MB) Available after Purchase

Speaker

Doug Van Der Aa, CPA, JD's Profile

Doug Van Der Aa, CPA, JD Related Seminars and Products

Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.

Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.

Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.

Dates

Tue, May 27, 2025 - 11:00 AM to 2:44 PM EDT
Sat, Jun 07, 2025 - 1:00 PM to 4:44 PM EDT
Sat, Jun 14, 2025 - 12:00 PM to 3:44 PM EDT
Tue, Jul 15, 2025 - 5:00 PM to 8:44 PM EDT
Sat, Jul 26, 2025 - 11:00 AM to 2:44 PM EDT
Thu, Aug 07, 2025 - 1:00 PM to 4:44 PM EDT
Sat, Aug 09, 2025 - 12:00 PM to 3:44 PM EDT
Tue, Sep 16, 2025 - 5:00 PM to 8:44 PM EDT
Fri, Sep 26, 2025 - 11:00 AM to 2:44 PM EDT
Tue, Oct 07, 2025 - 1:00 PM to 4:44 PM EDT
Sat, Oct 11, 2025 - 12:00 PM to 3:44 PM EDT
Tue, Nov 18, 2025 - 5:00 PM to 8:44 PM EST
Wed, Nov 26, 2025 - 11:00 AM to 2:44 PM EST
Mon, Dec 08, 2025 - 1:00 PM to 4:44 PM EST
Sat, Dec 13, 2025 - 12:00 PM to 3:44 PM EST
Tue, Jan 20, 2026 - 5:00 PM to 8:44 PM EST
Mon, Jan 26, 2026 - 11:00 AM to 2:44 PM EST
Sat, Feb 07, 2026 - 1:00 PM to 4:44 PM EST
Fri, Feb 13, 2026 - 12:00 PM to 3:44 PM EST
Tue, Mar 17, 2026 - 5:00 PM to 8:44 PM EDT
Thu, Mar 26, 2026 - 11:00 AM to 2:44 PM EDT
Tue, Apr 07, 2026 - 1:00 PM to 4:44 PM EDT
Sat, Apr 11, 2026 - 12:00 PM to 3:44 PM EDT

Additional Info

Basic Course Information

Advanced Preparation None
Course Developer

Van Der Aa Tax Ed, LLC


Designed For Practitioners and members in industry seeking to gain a better understanding of fiduciary accounting and tax rules of estate and trusts
Yellow Book No
Original Recording Date

05/25

 


Prerequisites Basic working knowledge of estate and trust tax rules
Date Added to Catalog 3/15/2025

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints.  anne.taylor@acpen.com, (972-377-8199).
Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Reviews

Back to Top