Income Taxation of Trusts: Hot Topics
Speaker
Justin Miller, J.D., LL.M., TEP, AEP®, CFP®
| National Wealth Strategist
Trusts are subject to increased tax rates as high as 40.8% on ordinary income as soon as net income exceeds only $12,500 (in 2018) and 23.8% on qualified dividends and long term capital gains as soon as net income exceeds $12,700 (in 2018). This program will review recent case law, IRS guidance and Treasury Regulations to help uncover opportunities to minimize the impact of higher tax rates and avoid many of the traps for the unwary.
Program topics include:
· The 3.8% Net Investment Income Tax (NIIT)
· Minimizing the Impact of Higher Income Tax Rates
· Material Participation by Trustees
· Charitable Remainder Trusts (CRTs)
· Charitable Deductions
· Miscellaneous Itemized Deductions
· State Taxation of Trusts—DINGs, NINGs and WINGs
1.0 CLE | General
Brown Bag Lunch
Contact
Timothy Barteau | Email
Valerie Kushel | Email