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How Trusts are Taxed

How Trusts are Taxed

SELF-PACED ONLINE COURSE: ABA ELEARNING

Price: $175 members; $225 non-members

Member Online Enrollment | Non-Member Online Enrollment
This course is also available at discounted prices under an annual license. Call or email for details.
Created: July 2014
How Trusts are Taxed explains the most basic and fundamental tax rules that apply to most charitable and non-charitable trusts. This course explains how grantor trusts, charitable trusts, and foundations and supporting organizations are taxed. It describes the purpose of distributable net income, and explains the distribution deduction for simple and complex trusts. 
Objectives:
  • Describe how non-charitable trusts are taxed
  • Describe how charitable trusts are taxed
  • Explain the distributable net income concept 
Audience: Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.
 
The Nebraska Bankers Association is a Local ABA Training Provider.
For More Information Contact:

Joanne Smith
Education and Member Information Coordinator

Nebraska Bankers Association / 233 South 13th Street, Suite 700 / PO Box 80008 / Lincoln, NE 68501-0008