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Estate & Trust Primer - Tax Staff Essentials

Author/Moderator: Stephen Brooks CPA/PFS, CFP, MST
Publisher: AICPA
Availability: Online Access
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Save when you buy the complete Tax Staff Essentials, Level 3 online bundle.

This comprehensive CPE course will enhance your 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. You will also learn more about basic planning options that help minimize taxes during income accumulation, distribution, or the transfer of wealth to intended beneficiaries.

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

This course will prepare you 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
  • Identify the elements of a grantor trust
  • Minimize transfer taxes by incorporating exemptions and credits
  • Understand statutory provisions that mandate or protect interests of a decedent’s spouse and/or children

Who Will Benefit?

CPAs, financial advisors, estate attorneys

Prerequisite: Basic knowledge of estate and gift taxation

Advanced Preparation: None


Tax Section Members Receive Additional Savings! 

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or

Find out more information on the Tax Section.

NASBA Field of Study: Taxes
Level: Intermediate
Recommended CPE Credit: 5.5
Estate & Trust Primer - Tax Staff Essentials
CPE On-Demand , 2016
Product# 157753
Availability: Online Access 1 Year
For registered users only
AICPA Member:$99.00
Your Price:$129.00
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