Fiduciary Income Tax: Concepts and Planning Strategies

September 30, 20032:00pm
The Regional Bar Association, 970 Summer Street, Stamford, Connecticut
  • 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.
Leonard Leader is a partner and chair of the Trusts and Estates Department in the Stamford office of Wiggin & Dana, concentrating in Estate Planning and Taxation. He has written and lectured widely on Estate Planning and related topics.

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.