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EST2212 - Income Tax Planning for Trusts


‐ Jun 7, 2022 4:30pm

This session will review various planning opportunities available for trusts including (1) including gains in DNI, (2) qualifying for the income tax charitable deduction, (3) how the final Section 67(e) regulations affect planning, (4) funding fractional versus pecuniary bequests, (5) distributions in-kind, (6) termination of trusts, (7) state income taxation of trusts, (8) the most frequently used power to create grantor trust status, (9) trusts as S corporation shareholders and (10) the Section 645 election.


Learning Objectives:

  • Assess a quick overview of some of the most important planning opportunities for trusts
  • Compare various planning opportunities available for trusts