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Presenter: Mary Delman and 1 more

Seminar Date:

Seminar Location: Ronkonkoma, NY

Courtyard by Marriott Long Island MacArthur Airport
5000 Express Drive South
Ronkonkoma, NY 11779
Phone: 631-612-5000

This seminar is closed or full.

Agenda:

Registration:                        8:00 - 8:30 am

Morning Session:                8:30 - 11:45 am

Lunch (On your own):         11:45 am - 12:45 pm

Afternoon Session:             12:45 - 4:40 pm


Income Taxation of Estates: Basic Concepts and Issues

   Commencement and duration of estates
   Principles of income taxation of estates
   Accounting methods
   Taxable years
   Determining tax period, making estimated payments, filing returns
   Overview of recent and anticipated developments


Income Taxation of Trusts: Basic Concepts and Issues

   Commencement and duration of trusts
   Principles of income taxation of trusts
   Importance of grantor trusts in income tax planning
   Taxable years
   Determining tax period, making estimated payments, filing returns


Fundamental Fiduciary Tax and Accounting Concepts

   Trust accounting income
   Distributable net income
   Taxable income


Income Reportable by Fiduciaries

   Interest and dividend income
   Business income and capital gains/losses
   Rents, royalties, partnership and other income
   Farm income and ordinary income


Deductions Available to Fiduciaries

   General rules
   Specific deductions
   Income distribution deduction


Tax Calculations, Credits, Payments and Special Rules

   How to handle taxable income
   Available credits
   Payment of tax


Special Issues and Situations

   Trust and estate distributions
   Alternative minimum tax
   Net investment income tax


Sample Problems for Form 1041 Preparation

   Simple trusts
   Complex trusts
   Estates

Credit Information:

Who Should Attend

  • Accountants/CPAs
  • Attorneys
  • Certified Financial Planners
  • Enrolled Agents
  • Registered Tax Return Preparers

Accountants
     8.0 CPE Hours

New York Attorneys
     8.0 CLE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents &
Tax Return Preparers
     8.0 CE Hours


Continuing Education Credit Information

This seminar is open to the public. It offers 8.0 intermediate level CPE hours in the area of taxation to CPAs. Prior knowledge of estate planning and taxes is beneficial, and no advance preparation for this course is required. Courses taken from NASBA-registered CPE providers are accepted by the NYSED.

HalfMoon Education 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. Complaints can also be directed to Doug Chapman at doug@halfmoonseminars.org. Sponsor No. 103015.

HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited Provider of CLE programs. This traditional format course offers 8.0 CLE hours, consisting 8.0 Areas of Professional Practice hours, which are appropriate for new and experienced attorneys.

HalfMoon Education Inc. is a New Jersey CLE Service Provider (No. 164), and this course offers 8.0 CLE hours to New Jersey attorneys.

HalfMoon Education Inc. is a CFP Board-Registered continuing education sponsor. The Certified Financial Planner Board of Standards, Inc. has granted 8.0 hours of continuing education credit for the completion of this seminar.

This program qualifies for 8.0 hours of continuing education credit for enrolled agents and tax return preparers under Treasury Department Circular #230 Section 10.6(g).Course No. NHXDT-U-00071-19-I

Attendance will be monitored, and attendance certificates will be available after the seminar for most individuals who complete the entire event. Attendance certificates not available at the seminar will be mailed to participants within fifteen business days.

Speakers:

Mary Delman

Principal at Citrin Cooperman, New York, NY

Ms. Delman is a tax principal with nearly two decades of experience in public accounting. She specializes in all facets of wealth transfer planning, including estate, gift and generation-skipping transfer tax planning, charitable planning, fiduciary income taxes, foreign trust reporting, cross-border planning, and business succession planning. Her clients include high net worth individuals and corporate executives across various industries. The scope of Ms. Delman’s current work includes all phases of estate and gift tax planning, including advising multinational high net worth individuals and trustees, and advising closely-held business owners regarding wealth preservation strategies. Prior to joining Citrin Cooperman, she was most recently a director of personal finance services at PricewaterhouseCoopers.

Catherine M. Taylor

Principal at Citrin Cooperman, Melville, NY

Ms. Taylor is an attorney whose practice is focused in the areas of gift, estate, and fiduciary taxation and planning. After working many years with top New York law firms, she has brought a deep understanding of estate planning and estate and trust administration to Citrin Cooperman, where she is now a key member of the firm’s Trusts and Estates Practice and a member of the group’s Advisory Board. Ms. Taylor serves as an advisor to members of the Private Clients Practice, working closely with them, their clients, and their clients’ attorneys and financial planners to develop strategies for intergenerational wealth preservation, business succession, tax mitigation, and planning for the domestic and multinational individual and their families. She and her team provide fiduciary income tax and estate and trust administration services, including fiduciary accounting, to individual and corporate fiduciaries, as well preparing estate and gift tax returns.

Tuition Costs:

Standard Tuition: $299.00
Online Tuition (pre-registration): $299.00
Group Prices
3 or more People: $279.00

Each registration includes one copy of a manual prepared by the seminar speakers.