Cushing & Dolan, P.C.
Attorneys at Law
Cordially Invites You To The
Boston Tax Institute
Form 1041 Preparation
Tax Seminar!
SPECIAL ANNOUNCEMENT
ARE YOU READY FOR THE 2012 TAX SEASON?
You probably have the Form 1040s ready to go, but are you sure you are preparing Form 1041 correctly? Have you ever read the trust or a copy of the Will and the underlying income and expenses attributable to the Form 1041 preparation? Have the trusts ever been actually funded?
Come to this seminar and brush up on your skills and you will learn the following:
● Proper allocation of income and expenses to obtain the decedent's return and the decedent's estate income tax return.
● How to identify simple trusts and complex trusts
● How to compute Distributable Net Income (DNI) and the income tax distribution deduction for simple trusts and complex trusts
● How to deal with Tax Exempt Income & Fiduciary fees
● The difference between trust accounting income and trust taxable income
● The separate shares rule as it relates to estates and trusts
● How to fund marital shares and by-pass shares
● Understanding the difference between pecuniary shares and fractional shares and the income tax consequences attributable to both
● Final year considerations and in-kind distributions
● Income in respect of decedent and the 691(c) deduction in detail
● S corporation planning
● Intentionally defective grantor trusts (How to identify an IDGT and how to report income tax consequences attributable to an IDGT)
● How to complete Form 1041 - Numerous examples!
Event Details
DATE:
Tuesday, January 17, 2012
TIME:
Registration & Networking:
Presentation: 9:00 AM - 5:00 PM
Questions & Answers:
LOCATION:
HYATT house Boston/Waltham
54 Fourth Avenue,
Waltham, Massachusetts, USA 02451
Tel: +1 781 290 0026
Fax: +1 781 290 0037
COST:
$165.00
SPEAKERS:
Leo J. Cushing, Esq., CPA, LLM
Seats are limited and going fast!
Reserve your seat early!
To register, please contact:
Lucien P. Gauthier, Esq., CPA at the
Boston Tax Institute
Boston Tax Institute
201 Old Farm Road
Milton, MA 02186 - 3739
Phone: (617) 698 1833
Fax: (617) 696 7577
Email: glucienp@aol.com
Please include your name, company, mailing address, email address, telephone number, and number of attendees.
