Boston Tax Institute Form 1041 Preparation Tax Seminar!

Cushing & Dolan, P.C.

Attorneys at Law

Cordially Invites You To The

Boston Tax Institute

Form 1041 Preparation

Tax Seminar!



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


Tuesday, January 17, 2012


Registration & Networking:

Presentation: 9:00 AM – 5:00 PM

Questions & Answers:


HYATT house Boston/Waltham

54 Fourth Avenue,
Waltham, Massachusetts, USA 02451
Tel: +1 781 290 0026

Fax: +1 781 290 0037




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: [email protected]

Please include your name, company, mailing address, email address, telephone number, and number of attendees.