November 7, 2023


2 Total CPE Credits


Webinar (CA): Form 1041 Advanced Series Part 1: Why Complex Trusts are Complicated 2023

  • Instructor

    Jacqueline Patterson

Learning Objectives

• Determine and review how complicated complex trust can be difficult
• Recognize provisions in a trust document that result in complex trust treatment
• Identify and recognize the tax cost of accumulating taxable income in a trust
• Identify special issues relating to complex trusts

Major Topics

• How to Identify a Complex Trust and the Complications that Arise with Complex Trusts
• The Importance of Recognizing the Tier System used by Complex Trusts
• The Advantages and Requirements of the 65-day Rule
• Special Issues Related to the Charitable Contribution Deduction
• Use of a Checklist for Complex Trusts

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


An understanding of the basics of Form 1041, fiduciary accounting and taxation.

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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