Trust Income Tax at the State Level: The Significance of State Residency for Trust Fiduciary Income (Currently Unavailable)

Author: David A. Berek

CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

This two CPE hour course discusses state fiduciary income taxation rules and issues, and the impact of the Linn decision.

Publication Date: April 2016

Topics Covered

  • State Taxation

Learning Objectives

  • Describe the nuts and bolts of state fiduciary income taxation
  • Recognize planning opportunities with mobile clients and long-term trusts
  • Understand how the recent Linn decision will impact state fiduciary taxation generally

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic knowledge of wealth transfer taxes

Advance Preparation
None

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