{"id":1079,"date":"2015-05-05T09:17:41","date_gmt":"2015-05-05T13:17:41","guid":{"rendered":"\/?p=1079"},"modified":"2021-09-16T15:56:04","modified_gmt":"2021-09-16T19:56:04","slug":"federal-fiduciary-income-tax-workshop","status":"publish","type":"post","link":"https:\/\/archive-lynchlaw.pfgsandbox.com\/?p=1079","title":{"rendered":"Federal Fiduciary Income Tax Workshop"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-large wp-image-9063 aligncenter\" src=\"https:\/\/archive-lynchlaw.pfgsandbox.com\/wp-content\/uploads\/2015\/05\/pexels-pixabay-209224web-1024x682.jpg\" alt=\"\" width=\"1024\" height=\"682\" srcset=\"https:\/\/archive-lynchlaw.pfgsandbox.com\/wp-content\/uploads\/2015\/05\/pexels-pixabay-209224web-1024x682.jpg 1024w, https:\/\/archive-lynchlaw.pfgsandbox.com\/wp-content\/uploads\/2015\/05\/pexels-pixabay-209224web-300x200.jpg 300w, https:\/\/archive-lynchlaw.pfgsandbox.com\/wp-content\/uploads\/2015\/05\/pexels-pixabay-209224web-768x512.jpg 768w, https:\/\/archive-lynchlaw.pfgsandbox.com\/wp-content\/uploads\/2015\/05\/pexels-pixabay-209224web.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>Charles Hadad, Chair of the Estates and Trusts Practice Group, will join Michele Conti, Mary Jo Corsetti, and Erik Scully in teaching the <a href=\"https:\/\/halfmoonseminars.org\/about\/\" target=\"_blank\" rel=\"noopener\">Foxmoor Continuing Education<\/a> seminar,<strong><em> Federal Fiduciary Income Tax Workshop<\/em><\/strong>. The program takes place from 8:00 a.m. &#8211; 5:00 p.m. on Thursday, June 25 at the Double Tree Hotel Greentree in Pittsburgh. The seminar is open and offers continuing education credits to accountants, attorneys, certified financial planners and IRS enrolled agents.<\/p>\n<h3>Program Agenda:<\/h3>\n<p><strong>Estate Taxation: Basic Concepts and Issues<br \/>\n<\/strong>Commencement and duration of estates<br \/>\nPrinciples of income taxation of estates<br \/>\nAccounting methods Taxable years<br \/>\nDetermining tax period, making estimated payments, filing returns<\/p>\n<p><strong>Trust Taxation: Basic Concepts and Issues<br \/>\n<\/strong>Reviewing federal and state tax law<br \/>\nCommencement and duration of trusts<br \/>\nPrinciples of income taxation of trusts<br \/>\nSimple trusts, complex trusts, grantor trusts<br \/>\nDetermining tax period, making estimated payments, filing returns<\/p>\n<p><strong>Handling Key Tax and Accounting Issues<br \/>\n<\/strong>Electing to treat a qualified revocable trust as part of the estate<br \/>\nCalculating distributable net income and taxable income<\/p>\n<p><strong>Income Reportable by Fiduciaries<br \/>\n<\/strong>Interest and dividend income<br \/>\nBusiness income and capital gains<br \/>\nRents, royalties, partnership, and other income<br \/>\nFarm income and ordinary income<\/p>\n<p><strong>Deductions, Calculations, Credits, and Payments<br \/>\n<\/strong>Specific deductions<br \/>\nHandling taxable income<br \/>\nAnswering questions and making elections<br \/>\nApplying the separate share rule<\/p>\n<p><strong>Handling Distributions and Calculating the Alternative Minimum Tax<br \/>\n<\/strong>Handling special types of distributions<br \/>\nAccumulation distributions and distributions in excess of DNI<br \/>\nCalculating alternative minimum tax<\/p>\n<p><strong>Applying the New Medicare Surtax to Trusts and Estates<br \/>\n<\/strong>The Medicare surtax on net investment income<br \/>\nActive vs. passive activities<br \/>\nPlanning considerations and strategies<\/p>\n<p><strong>Reviewing Sample Completed 1041 Forms and Schedules<br \/>\n<\/strong>Calculating income and deductions for estates,\u00a0including final year tax issues<br \/>\nTreatment of income and deductions for simple trusts<br \/>\nCalculating income and deductions for complex trusts<\/p>\n<h4>Pittsburgh Estate Planning Attorneys<\/h4>\n<p><a href=\"https:\/\/archive-lynchlaw.pfgsandbox.com\/attorney\/charles-b-hadad\/\">Chuck Hadad<\/a>\u00a0leads the Estates and Trusts team at The Lynch Law Group. For more information on this seminar or estate planning matters, contact Chuck at\u00a0<a href=\"mailto:chadad@archive-lynchlaw.pfgsandbox.com\" target=\"_blank\" rel=\"noopener\">chadad@archive-lynchlaw.pfgsandbox.com<\/a> or 724- 776-8000.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Charles Hadad, Chair of the Estates and Trusts Practice Group, will join Michele Conti, Mary Jo Corsetti, and Erik Scully in teaching the Foxmoor Continuing Education seminar, Federal Fiduciary Income Tax Workshop. The program takes place from 8:00 a.m. &#8211; &hellip; <a href=\"https:\/\/archive-lynchlaw.pfgsandbox.com\/?p=1079\"><span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":9063,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414,106,83],"tags":[139,103,68,82,143,142],"class_list":["post-1079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-continuing-legal-education-seminars","category-estates-and-trusts","category-events","tag-cle","tag-estate-administration","tag-estate-planning","tag-seminar","tag-taxation","tag-trust"],"_links":{"self":[{"href":"https:\/\/archive-lynchlaw.pfgsandbox.com\/index.php?rest_route=\/wp\/v2\/posts\/1079","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/archive-lynchlaw.pfgsandbox.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/archive-lynchlaw.pfgsandbox.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/archive-lynchlaw.pfgsandbox.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/archive-lynchlaw.pfgsandbox.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1079"}],"version-history":[{"count":6,"href":"https:\/\/archive-lynchlaw.pfgsandbox.com\/index.php?rest_route=\/wp\/v2\/posts\/1079\/revisions"}],"predecessor-version":[{"id":9623,"href":"https:\/\/archive-lynchlaw.pfgsandbox.com\/index.php?rest_route=\/wp\/v2\/posts\/1079\/revisions\/9623"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/archive-lynchlaw.pfgsandbox.com\/index.php?rest_route=\/wp\/v2\/media\/9063"}],"wp:attachment":[{"href":"https:\/\/archive-lynchlaw.pfgsandbox.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/archive-lynchlaw.pfgsandbox.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/archive-lynchlaw.pfgsandbox.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}