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Presenter: Martin D. Eisenstein, CPA, JD

Seminar Date:

Seminar Location: Online

Register Now * Coordinator Registration Not Available.

Agenda:

Day One, Wednesday, June 24, 2020
10:00 am - 1:45 pm CDT (including a 30-min. break)

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



Day Two, Thursday, June 25, 2020
10:00 am - 2:15 pm CDT (including a 30-min. break)

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
   Income distribution deduction
   Specific deductions


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
   Net investment income tax
   Alternative minimum tax


Sample Problems for Form 1041 Preparation

   Simple trusts
   Complex trusts
   Estates



Webinar Instructions

Each webinar session earns continuing education credit and can be registered for individually. All attendees must log-on through their own email – attendees may not watch together if they wish to earn continuing education credit. HalfMoon Education Inc. must be able to prove attendance if either the attendee or HalfMoon Education Inc. is audited.


Certificates of completion will be provided for each webinar attended and will be sent via email in PDF form about five business days after the conclusion of the series.


Webinars are presented via GoToWebinar, an easy-to-use application that can be run on most systems and tablets. Instructions and login information will be provided in an email sent close to the date of the webinar. It is highly recommended that you download, install and test the application before the webinar begins by clicking on the link in the email.

GoToWebinar App requirements: 
Windows 7 - 10 or Mac OSX Mavericks (10.9) - macOS Catalina (10.15)


Web Browser:
The two most recent version of the following browsers:
Google Chrome, Mozilla Firefox, Apple Safari, Microsoft Edge
Internet Explorer v11 (or later) with Flash enabled


Internet connection:
 Minimum of 1Mbps       Hardware: 2GB RAM or more


For more information, visit the Support section at www.gotowebinar.com.

Credit Information:

Who Should Attend

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

Accountants
     8.0 CPE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents &
Other Tax Return Preparers
     8.0 CE Hours

Attorneys
     7.0 California CLE Hours
     8.0 New York CLE Hours
     7.0 Vermont CLE Hours



Continuing Education Credit Information

Each online live, intermediate level lecture presentation offers 8.0 CPE hours in the area of taxation to accountants. A basic knowledge of federal taxation is recommended, and no advance preparation is required.

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. Sponsor No. 103015.

HalfMoon Education is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of the CPE program.

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 each webinar.

HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited Provider of CLE programs. Each of these non-traditional format courses offer 8.0 CLE hours, consisting of 8.0 Areas of Professional Practice hours, which are appropriate for experienced attorneys. HalfMoon Education is California-approved CLE provider and a Vermont CLE provider, and these webinars each offer 7.0 CLE hours.

Each webinar qualifies for 8.0 hours of continuing education credit for enrolled agents and other tax return preparers under Treasury Department Circular #230 Section 10.6(g).

Participation will be monitored and reported, as required. Completion certificates will be available after the seminar for individuals who complete the entire event and earn a passing score (80%) on the quiz that follows the presentation (multiple attempts are allowed).

Speakers:

Martin D. Eisenstein, CPA, JD

Mr. Eisenstein is based in Secaucus, New Jersey, and provides a full range of accounting, bookkeeping, consulting, outsourcing, payroll and business services, either remotely or on location. The firm has operated virtually since 2009 and is fully capable of rendering the most complex services quickly and efficiently even in the current crisis environment. For over 30 years Mr. Eisenstein has been a licensed attorney and CPA specializing in working with businesses from startup to Fortune 500 level. He also works with business owners who are looking to sell their businesses.

Tuition Costs:

Standard Tuition: $299.00
Early Tuition: $299.00
Online Tuition (pre-registration): $299.00
Group Prices
3 or more people each: $199.00

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