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Federal Firearms Law & Gun Trusts at Sturgis

Federal Firearms Law & Gun Trusts at Sturgis
TrustCounsel's Gregory Herman-Giddens presents on the latest federal firearms laws and benefits of gun trusts as part of the Street Legal Motorcycle Club Annual Meeting at Sturgis.

PLEASE NOTE: TrustCounsel is NOT responsible for registrations. Please contact Street Legal Motorcycle Club for official registration information.

Federal Fiduciary Income Tax Workshop

TrustCounsel's Gregory Herman-Giddens presents this continuing education workshop through Foxmoor Contining Education. NOTE: Do not register on this site. Formal registration coordinated by Foxmoor at this link.

Eligible participants may receive 7-8 CE.

Estate Taxation: 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

Trust Taxation: Basic Concepts and Issues
*Reviewing federal and state tax law
*Commencement and duration of trusts
*Principles of income taxation of trusts
*Simple trusts, complex trusts, grantor trusts
*Determining tax period, making estimated payments, filing returns

Handling Key Tax and Accounting Issues
*Electing to treat a qualified revocable trust as part of the estate
*Calculating distributable net income and taxable income

Income Reportable by Fiduciaries
*Interest and dividend income
*Business income and capital gains
*Rents, royalties, partnership and other income
*Farm income and ordinary income

Deductions, Calculations, Credits and Payments
*Specific deductions
*Handling taxable income
*Answering questions and making elections
*Applying the separate share rule

Handling Distributions and Calculating the *Alternative Minimum Tax
*Handling special types of distributions
*Accumulation distributions and distributions in excess of DNI
*Calculating alternative minimum tax

Applying the New Medicare Surtax to Trusts and Estates
*The Medicare surtax on net investment income
*Active vs. passive activities
*Planning considerations and strategies

Reviewing Sample Completed 1041 Forms and Schedules
*Calculating income and deductions for estates, including final year tax issues
*Treatment of income and deductions for simple trusts
*Calculating income and deductions for complex trusts