AIB Fiduciary Income Taxes (AIB-8404)

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This course provides you with an understanding of tax terminology and concepts applicable to estates and trusts. The course contains detailed information regarding fairly complex concepts. Examples, self-check quizzes, and practice activities are used throughout the material to enhance your understanding of the concepts presented.

Delivery Options

Self-Paced Online

Audience

Trust Officers who have already achieved a basic level of knowledge and expertise in the trust field.

Learning Objectives

   At the conclusion of the program participants will be able to:

• Distinguish between simple and complex trusts
• Explain the concept of the fiduciary account as a conduit
• Explain the basic concept and purpose of distributable net income (DNI)
• Calculate trust accounting income
• Calculate distributable net income (DNI)
• Calculate the distribution deduction
• Determine the amount of income taxable to each beneficiary.

Enrollment Form

Download and print an enrollment form from here, complete and fax to 904-354-1834