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Estate & Trust Primer - Tax Staff Essentials
Tax
CPE Self-study

Estate & Trust Primer - Tax Staff Essentials

Strengthen your knowledge of strategic estate planning.

$115 - $155
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Basic

CPE Credits

6.5

Author(s)

Stephen R. Brooks

Availability

1 year

Product Number

TSEETP21SSO

 Business & partner 
 Part of a discounted 
Product Details

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle.

Have a strategy in place for taxes in estate planning

Learn how best to manage:

  • Tax obligations of trusts and estates, and how these obligations affect beneficiaries
  • The federal income taxation of trusts and decedents’ estates, along with the effects certain tax scenarios have on beneficiaries
  • Planning options that can minimize your clients’ taxes during income accumulation, and the distribution or transfer of wealth to intended beneficiaries

Who Will Benefit

  • CPAs
  • Financial advisers
  • Estate attorneys

Key Topics

  • Types of trusts
  • Trustee powers
  • Recognition and realization of income
  • Elements of an estate
  • Taxation of trusts and estates
  • Basic concepts of estate planning

Learning Objectives

  • Recognize the various types of trusts.
  • Identify filing requirements for Form 706 and Form 709.
  • Identify the elements of an estate.
  • Identify the elements of a grantor trust.
  • Recognize how to minimize transfer taxes by incorporating exemptions and credits.
  • Understand statutory provisions that mandate or protect the interests of a decedent’s spouse and children.
Credit Info
CPE Credits
Online
6.5
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$155.00
AICPA Members
Online
$125.00
Tax Section Members
Online
$115.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Stephen R. Brooks
CPA/PFS, CFP
"St. Louis, MO Stephen Brooks is a tax partner with ROI Business Services, LLC in St. Louis, MO with 16 years of public accounting experience. His expertise includes: complex consulting and compliance for individual, trusts and estates as well as flow-through entities and closely-held businesses. Stephen also provides business planning, wealth management, and succession planning to his clients. Stephen has been an instructor for the AICPA since 2013 and has authored several courses for the AICPA. These courses include: Advanced Estate Planning Strategies, Estate Planning Essentials: Tax Relief for Your Clients, Form 1041: Income Taxation of Estates and Trusts, Estate & Trust Primer, Advanced Estate & Trust Taxation, and Estates and Trusts: Mastering Complex Income Tax Issues. Prior to authoring courses, he was a technical reviewer for a variety of AICPA courses. Stephen is a co-founder and board member of the non-profit organization, The St. Louis Suit Project. This organization assists individuals in improving themselves both externally and internally. The organization provides tailored suits and soft-skill training to adults to aid in their search for employment and/or to attend college. Stephen also assisted in the creation and is currently the treasurer of the non-profit organization, Us Against Cancer. This organization provides funding to individuals diagnosed with cancer so that they can receive the required treatment. Stephen is a member of the American Institute of Certified Public Accountants and the Missouri CPA Society. He graduated from Indiana University at Bloomington with a major in Accounting and Finance and minor in Psychology. He also holds a M.S. in Taxation from the University of Illinois Urbana-Champaign. Prior to his married life with his children, Stephen enjoyed competing in many endurance races such as marathons, triathlons, and ultra-marathons."
Accessibility

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Estate & Trust Primer - Tax Staff Essentials
Select from the following options:
Online
$155.00
Nonmember Price
$155.00
Price excluding sales tax
$155.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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Our top picks for additional learning - and savings

We’ve paired this product in CPE & Learning bundles to help you meet your learning goals. As a bonus, bundles include even more savings.

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