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OnDemand

Income Taxation of Domestic Trusts


Trusts and Estates Section; Income Tax Section
Credit(s): 1 Legal Specialization in Estate Planning; Trust & Probate Law
1 Legal Specialization in Taxation Law
1 Participatory MCLE Credits
Course Number: TE_TAX_03-02-19
Original Program Date: March 5, 2019
Duration: 1 hour 1 minute
Access: Available for 3 months after Registration
Passport: This product is Passport Eligible 
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    Category: Co-Sponsored Programs, Taxation, Trusts & Estates
    Category: Co-Sponsored Programs, Taxation, Trusts & Estates (show less)
    Trusts and estates are subject to increased tax rates as high as 40.8% on ordinary income as soon as net income exceeds only $12,750 ( in 2019) and 23.8% on qualified dividends and long term capital gains as soon as net income exceeds $12,950 (in 2019).  To help practitioners minimize  the impact of higher tax rates and avoid many of the traps for the  unwary, this program will translate different  definitions of income, including fiduciary accounting income, distributable net income and trust taxable income in a  clear and concise manner. In addition, this presentation will review the impact of recent tax reform, case law, IRS guidance, and Treasury regulations on the taxation of trusts and estates.   
    1 Legal Specialization in Estate Planning; Trust & Probate Law  

    1 Legal Specialization in Taxation Law  

    1 Participatory MCLE Credits

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    We are committed to accessibility! All OnDemand programs after January 1, 2022 include closed captioning. To request closed captioning for a program older than January 1, 2022, send us a note at accessibility@calawyers.org or contact us at 916-516-1760 for assistance.
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