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ENGAGE 2017


EST1708 - Income Tax Consequences of Funding Bequests


Jun 13, 2017 4:55pm ‐ Jun 13, 2017 5:45pm

Standard: $49.00

Description

This session discusses six income issues involved in funding bequests including whether the distribution carries out DNI and if so how much DNI, whether capital gain may or is required to be recognized when funding a bequest with appreciated property and the holding period and basis of the assets distributed to the beneficiary.

Learning objectives:

  • Learn how property distributions from a trust or estate are treated under the distribution system.
  • Learn to recognized the difference in tax consequences between pecuniary, specific and residuary bequests.
  • Discover the tax planning available when making property distributions from a trust or estate.


Speaker(s):

  • Jere Doyle, J.D., LL.M. (Taxation), Senior Vice President, BNY Mellon Wealth Management
Tags: EST

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