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Sophisticated Tax Planning for Your Wealthy Clients 2018

SOP1811 - Income Taxation of Estates and Trusts

Nov 30, 2018 1:15pm ‐ Nov 30, 2018 2:30pm

Standard: $49.00


This session will discuss the income taxation of estates and trusts: To the structure of Subchapter J including the concept of distributable net income (DNI), the types of trusts (simple, complex and grantor), trust accounting income, the distribution system, the separate share rule, the 65 day rule, the fiduciary income tax charitable deduction, termination of a trust or estate and administration expenses.

  • Identify the basics of taxation of estate and trusts and its distribution system and the tax consequences of distributions to beneficiaries - Analyze planning ideas to help clients minimize the taxation of estate and trust income.
  • Recognize the distribution system applicable to estates and trusts.


  • Jeremiah W. Doyle, BS (Accounting), J.D.,LL.M. (Taxation), LL.M. (Banking Law), SVP/Family Wealth Strategist, BNY Mellon Wealth Management

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