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Live Webcast Replay

Fiduciary Accounting & Tax Planning for Estates & Trusts

Total Credits: 4 including 2 Accounting - Technical, 2 Taxes - Technical

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Categories:
ACPEN Industry Institute |  Accounting and Auditing |  IRS Approved |  Tax
Speaker:
Doug Van Der Aa, CPA, JD
Course Levels:
Intermediate
Duration:
4 Hours
Product Type:
Live Webcast Replay
License:
Expires 30 day(s) after program date.
Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.
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Description

This course will review the fundamentals of fiduciary accounting and provide a reporting guide for determining whether receipts and expenditures are assigned to income or principal/corpus. Critical issues, rules, and special opportunities when preparing your clients' Form 1041 U.S. Income Tax Return for Estates and Trusts will be examined, including what is considered taxable income and allowable deductions. Planning and potential pitfalls will also be explored. 

This course only qualifies for 2 IRS credits.

*Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com

Basic Course Information

Learning Objectives
  • Apply a working knowledge of the financial accounting rules for estates and trusts
  • Identify current tax guidelines when preparing a clients estates and trusts return
  • Identify planning and potential pitfalls

Major Subjects
  • Fundamentals of fiduciary accounting
  • Uniform Principal and Income Act
  • Discretionary Power to Adjust
  • Allocations between principal and income
  • Trust accounting
  • 3.8% Net Investment Income
  • Form 1041 - Schedule I
  • Section 645 Election
  • Simple or complex trusts

Course Materials

Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) Available after Purchase
IRS CE request form (267 KB) Available after Purchase

Speaker

Doug Van Der Aa, CPA, JD's Profile

Doug Van Der Aa, CPA, JD Related Seminars and Products

Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.

Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.

Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.

Dates

Tue, May 20, 2025 - 04:00pm to 08:00pm CDT
Tue, May 27, 2025 - 10:00am to 02:00pm CDT
Sat, Jun 07, 2025 - 12:00pm to 04:00pm CDT
Sat, Jun 14, 2025 - 11:00am to 03:00pm CDT
Tue, Jul 15, 2025 - 04:00pm to 08:00pm CDT
Sat, Jul 26, 2025 - 10:00am to 02:00pm CDT
Thu, Aug 07, 2025 - 12:00pm to 04:00pm CDT
Sat, Aug 09, 2025 - 11:00am to 03:00pm CDT
Tue, Sep 16, 2025 - 04:00pm to 08:00pm CDT
Fri, Sep 26, 2025 - 10:00am to 02:00pm CDT
Tue, Oct 07, 2025 - 12:00pm to 04:00pm CDT
Sat, Oct 11, 2025 - 11:00am to 03:00pm CDT
Tue, Nov 18, 2025 - 04:00pm to 08:00pm CST
Wed, Nov 26, 2025 - 10:00am to 02:00pm CST
Mon, Dec 08, 2025 - 12:00pm to 04:00pm CST
Sat, Dec 13, 2025 - 11:00am to 03:00pm CST
Tue, Jan 20, 2026 - 04:00pm to 08:00pm CST
Mon, Jan 26, 2026 - 10:00am to 02:00pm CST
Sat, Feb 07, 2026 - 12:00pm to 04:00pm CST
Fri, Feb 13, 2026 - 11:00am to 03:00pm CST
Tue, Mar 17, 2026 - 04:00pm to 08:00pm CDT
Thu, Mar 26, 2026 - 10:00am to 02:00pm CDT
Tue, Apr 07, 2026 - 12:00pm to 04:00pm CDT
Sat, Apr 11, 2026 - 11:00am to 03:00pm CDT

Additional Info

Basic Course Information

Advanced Preparation None
Course Developer

Van Der Aa Tax Ed, LLC


Designed For Practitioners and members in industry seeking to gain a better understanding of fiduciary accounting and tax rules of estate and trusts
Yellow Book No
Original Recording Date

05/25

 


Prerequisites Basic working knowledge of estate and trust tax rules
Date Added to Catalog 3/15/2025

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints.  anne.taylor@acpen.com, (972-377-8199).
Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

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