BU 7581 - Taxation of Estates & Trusts

Description An examination of the income tax consequences to estates and trusts. Topics include: gross income, deductions, distributable net income, distributions to beneficiaries, Form 1041 and related administrative provisions. Discussed topics include the comparison and contrasting of income tax treatment of simple trusts, complex trusts, grantor trusts and estates.

Prerequisites: BU 7570 or equivalent.

When Offered
Offered once a year.