Fiduciary Income Tax: Concepts and Planning Strategies
- Discussion of the entities subject to the Fiduciary Income Tax Rules: Grantor Trusts, Simple and Complex Trusts and Decendents' Estates.
- Discussion of Essential Concepts, including: Accounting Income, Taxable Income, Distributable Net Income, Income in Respect of Decedent, Separate Share rule, IRC Section 645 Election.
- Discussion of selected problems you are likely to encounter in your practice.
David Kesner is counsel in the Trusts and Estates Department in the New Haven office of Wiggin & Dana. He regularly presents seminars to accountants, financial advisors and the general public on Tax and Estate Planning topics.