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Web Events

Estate & Tax Primer

DeliveryType:  Audio Webcast
    Select Date & Time:
  • $159.00-$199.00
    Estate & Tax Primer 10:30 am - 02:30 pm ET Product #: VETP011
    Add to Calendar 07/17/2017 10:30:00 07/17/2017 14:30:00 America/New_York AICPA Webcast: Estate & Tax Primer
    Register Now for Estate & Tax Primer.

    Review federal income taxation of trusts and decedents' estates, along with the effects on the beneficiaries of those trusts and estates.
    Register at http://www.aicpastore.com//PRD~PC-VETP/PC-VETP.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $159.00
    Non-Member: $199.00

This webcast is part of the Tax Staff Essentials program.

This comprehensive webcast offers the participant an understanding of the federal income taxation of trusts and decedents' estates, along with the effects certain tax scenarios have on the beneficiaries of those trusts and estates. We will also discuss some basic planning options that help minimize taxes during income accumulation, distribution, or the transfer of wealth to intended beneficiaries.

Topics Discussed

  • 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

When you complete this webcast you will be able to:

  • Understand the concept of a trust and the various types of trusts
  • Advise clients on filing requirements for Forms 706 and 709
  • Identify the elements of an estate and grantor trusts
  • Minimize transfer taxes by incorporating exemptions and credits
  • Understand statutory provisions that mandate or protect interests of a decedent's spouse and/or children

Important Information on Your CPE Credit

Discounts

Group Viewing Option

Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Enter the number of attendees in the quantity box above.

Number of Attendees Non-Member Member

1 - 4

$199 $159

5 - 9

$179 $145

10 - 20

$169 $135

21 +

$159 $129

Your order confirmation will include an instruction document for group viewing and earning CPE credit (please review prior to the start of the event) and information on how to access the webcast.

Included in:Annual Webcast Pass

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Speaker Bio

Charles A. Borek, CPA, JD, MBA
The Borek Group, LLC / Columbia, MD

Chuck Borek is a CPA and attorney with over 20 years of professional experience dealing with both business and nonprofit clients and has served in the capacity of officer and board member for several entities. He is also an award-winning speaker on a variety of accounting topics, having conducted over 300 live and web-based presentations across the country.

After serving for several years as a partner in a regional CPA firm in the Washington, DC area, Chuck founded The Borek Group, LLC, which develops professional education materials for both CPAs and lawyers. He concurrently acts as a consultant to the Columbia, Maryland firm of Davis, Agnor, Rapaport & Skalny, LLC.

In addition to his professional experience, Chuck has taught graduate students at American University and at the University of Baltimore and undergraduate students at Prince George’s Community College in Maryland, where he held the position of Associate Professor of Accounting from 1998 to 2003. He is also a former Commissioner on the Howard County (Maryland) Pension Oversight Commission.

Chuck has authored multiple books, articles, and professional publications for many organizations, including AICPA and BNA. He is currently working on several projects for a variety of publishers.

J. William Harden, Ph.D., CPA, ChFC
University of NC Greensboro / Greensboro, NC

Bill is an Associate Professor in the Bryan School of Business and Economics at UNC Greensboro where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, IRS practices and ethics. Bill has over twenty years of experience in taxation. He began his public accounting career in 1990 in the Dallas office of one of the Big Six accounting firms. In addition to his university teaching, Bill consults on tax and financial planning issues and maintains a sole practice in North Carolina, focusing on taxation and financial consulting for small businesses and individuals.

Bill has testified before the House Ways and Means Oversight Sub-Committee on internet taxation issues. He was the recipient of a Lybrand Certificate of Merit in 2002. Bill has been involved in CPE instruction for over a decade. He was the author of the AICPA’s tax update courses from 2007 through 2012 and received AICPA instructor awards in 2011, 2012 and 2013. Bill also received NCACPA outstanding instructor awards in 2009, 2010 and 2011.

Bill has authored over 30 publications in tax accounting and financial planning journals, including the Journal of Financial Service Professionals, Strategic Finance, National Tax Journal, Journal of Business Finance and Accounting, Tax Notes, Tax Advisor, Journal of the American Society of CLU and ChFC. Mr. Harden is currently a member of the American Accounting Association, the American Taxation Association, the National Tax Association, the AICPA, and the North Carolina Association of CPAs. He is a past board member of the Piedmont Chapter of the NCACPA.

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