November 22, 2023


2 Total CPE Credits


Webinar (CA): Fiduciary Accounting Part 4: The New Frontier (Total Return Trusts) 2023

  • Instructor

    Jacqueline Patterson

Learning Objectives

• Determine the requirements of a particular strategy and whether a trust can meet these requirements
• Recognize the Pros and Cons of making these Elections
• Identify the impact on both the income and remainder beneficiary from the use of these strategies

Major Topics

• What are New Frontier Trusts?
• Situations Where the Use of the Trustee's Power to Adjust or a Unitrust can be Beneficial.
• Understanding the Requirements for Using a Particular Strategy.
• Authority and Requirements for the Trustee's Power to Adjust with a Problem Example.
• Authority and Requirements for Unitrusts with a Problem Example.
• Including Capital Gains in Distributable Net Income (DNI.)

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


Fiduciary Accounting Part 3: Special Accounting Elections & Distributions from Entities

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

CPAs 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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