October 4, 2023


2 Total CPE Credits


Webinar (CA): Fiduciary Taxation Part 4: Miscellaneous Topics & AMT 2023

  • Instructor

    Jacqueline Patterson

Learning Objectives

• Determine and review Passive Activity Rules for Trusts & Estates
• Recognize and analyze the benefits and requirements for the 65-Day Rule
• Recognize specific bequests and their tax treatment
• Determine AMT taxation for fiduciary entities
• Analyze the tax spreadsheet having both a PAL and AMT for the Form 1041

Major Topics

• Review the Passive Activity Rules under IRC Sec. 469 as they apply to fiduciary entities
• The 65 -day Rule and Election Under IRC Sec. 663(b)
• Special Rules for Specific Bequests under IRC Sec. 663(a)
• Alternative Minimum Tax for Trusts & Estates
• AMT Bracket Rates and Exemption for Fiduciary Entities
• Alternative Minimum Tax Spreadsheet Approach Using AMT Problem Example with Passive Activity Loss (PAL)

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic


Fiduciary Taxation Part 3: Complex Trusts & Charitable Deduction

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

Tax practitioners, accountants and financial professionals.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 89 89
  • COCPA Non-Member

    $ 119 119
    Your Price

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