The Complete Trust Workshop Virtual Seminar

You Pay: $379.00
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This course is 8.00 credits
Instructor
Scott Emerson
Field of Study
Tax
Course Level
Intermediate
Vendor
Surgent McCoy CPE LLC

Instructor

Scott Emerson

Scott Emerson was a revenue agent for the Internal Revenue Service for 28 years. He has instructed both continuing professional education seminars and continuing legal education seminars for agents and attorneys with the IRS. He also has taught numerous IRS tax courses throughout his career. He incorporates real-life examples and historical perspective to interpret tax concepts. Prior to his retirement, Scott was the Trust Technical Advisor with the IRS for the last nine years. He has extensive experience with the interrelationships between trusts and related returns. He has been recognized as a trust expert in several district courts for both domestic and foreign trusts. He has been confirmed as a trust expert in two U.S. appeals court’s decisions. His background also includes working with Department of Justice and U.S. Attorney Offices throughout the country. Mr. Emerson is a graduate of Miami (Ohio) University, with a degree in accountancy. Prior to his retirement, Scott was the Trust Technical Advisor with the IRS for the last nine years. He has extensive experience with the interrelationships between trusts and related returns. He has been recognized as a trust expert in several district courts for both domestic and foreign trusts. He has been confirmed as a trust expert in two U.S. appeals court's decisions. His background also includes working with Department of Justice and U.S. Attorney Offices throughout the country. Mr. Emerson is a graduate of Miami ( Ohio) University, with a degree in accountancy.
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Registration Fees

MSCPA-AICPA Member
$279.00
MSCPA Member
$279.00
AICPA Member
$379.00
Non-Member
$379.00
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Tuesday, Nov 10, 2020
8:45am – 4:30pm

Due to the ongoing COVID-19 (coronavirus) pandemic, the MSCPA has made the difficult decision to make our scheduled live seminars in 2020 virtual-only events. The topics, dates, times and CPE credits will remain the same, and you will learn from the same top-level speakers that you expected to see at our live programs

The use of trusts will continue to undergo changes in the current year. Clients need to be informed why planning is essential in these changing times. The purpose of this course is to explore the many beneficial issues of trusts, an essential element in estate planning. This course gives insights and practical pointers concerning trusts of every shape and size after tax reform.

Designed For

CPAs who wish to have a complete understanding od the various uses of trust

Course Objectives

Identify the areas of trusts in connection with disability, charity, life insurance, leveraging gifts, principal residences, and minors  Understand the role played by a marital deduction trust and a credit shelter trust  Explain how trusts may protect assets and perpetuate family wealth over multiple generations

Major Subjects

 Guide to legislative changes and their impact on trust planning, including the Tax Cuts and Jobs Act of 2017  Introduction to trusts with emphasis on typical provisions  Revocable living trusts  Common testamentary trust arrangements -- Bypass trusts, QTIP trusts, and other marital trusts  Asset protection trusts  Sophisticated trusts for estate planning and asset transfer -- GRATs, GRUTs, and QPRTs  Charitable trusts -- Charitable remainder trusts, charitable lead trusts, and pooled income funds  Irrevocable life insurance trusts  Medicaid trusts: special needs and Miller  Trusts for minors -- Sections 2503(b) and 2503(c), and other trusts  Dynasty trusts  Trusts to hold S corporation stock  Special problems of estates and trusts relating to the 3.8-percent tax on investment income and specific solutions

Prerequisites

A basic course in estate and gift tax and a basic course on estate and trust income taxation (Form 1041)

Registrants

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