If You Represent Trustees and Executors
(Or Would Like To)
Or You Prepare 1041 Returns,
You Must Know This Stuff
Inside and Out - - Or Else!

Trusts and Estates typically earn lots of passive investment income like interest, dividends, rents, and capital gains.

For this reason, your clients (or prospective clients) who are Trustees or Estate Executors are about to have a very rude awakening - - when they’re hit with the “Obamacare” Net Investment Income 3.8% Tax for the first time for the tax year beginning in 2013.

And, if these Trustees and Executors don’t take the right actions for this 2013 tax year (some of which may still be available even if it recently ended) and they don’t plan properly for coming years too, they might face a hefty liability to beneficiaries - - a liability that they may look to you to help pay!

If you’re going to advise clients correctly, you can’t afford to just have a general understanding of this Net Investment Income Tax and how it affects Trusts and Estates.  You need more.  Join us, along with nationally renowned tax expert, Robert Keebler for an in depth discussion, “A Detailed Analysis of the 3.8% Net Investment Income Tax on Trusts and Estates, After the Final Regs”.

You need to know:

  • How does the 3.8% tax and limited exemption apply differently to Trusts and Estates than to individuals?
  • What are the impact of both the recent Final IRS Regs and the newly proposed second set of Regs you may not even be aware of?
  • How the definitions of “DNI” and the new term “Undistributed Net Investment Income” affect the tax computation?
  • What special rules apply to “CRTs” (Charitable Remainder Trusts)?
  • How the CRT distribution method elections work and the best one to use?
  • What special rules impact S Corp Trusts holding S Corp stock (“QSSTs” and “ESTBs”)?
  • How to properly complete the 33 lines of the new Form 8960?
  • Whether and how you can distribute capital gains from an Estate or Trust?
  • What strategies you should on a “checklist” utilize to reduce the tax on Trusts and Estates, even if the tax year has already ended?
  • Program Title: A Detailed Analysis of the 3.8% Net Investment Income Tax on Trusts and Estates, After the Final Regs
  • Speaker:
  • Duration: 90 minutes

Robert S. Keebler

CPA/PFS, MST, AEP (Distinguished), CGMA
Robert S. Keebler

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. Mr. Keebler is the past Editor-in-Chief of CCH’s magazine, Journal of Retirement Planning, and a member of CCH’s Financial and Estate Planning Advisory Board. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals.

In the past 20 years, he has received over 150 favorable private letter rulings including several key rulings of “first impression.” Mr. Keebler is nationally recognized as an expert in estate and retirement planning and works collaboratively with other experts on academic reviews and papers, and client matters. Mr. Keebler is the author of over 75 articles and columns and editor, author, or co-author of many books and treatises on wealth transfer and taxation, including the Warren, Gorham & Lamont of RIA treatise Esperti, Peterson and Keebler/Irrevocable Trusts: Analysis with Forms.

Mr. Keebler is a member of the editorial board of the Society of Financial Service Professionals “Keeping Current” series. He is a featured columnist for CCH’s Taxes Magazine – “Family Tax Planning Forum,” Steve Leimberg’s “News of the Week Newsletter” and the Bureau of National Affairs Tax Division. Bob also had his article “Is That Your ‘Final’ Answer?” published in Tax Management Compensation Planning Journal. Bob frequently is quoted in national publications such as New York Times, Chicago Tribune, Baltimore Sun, Barrons, Bloomberg Wealth Manager, Financial Advisor, Forbes, Kiplinger, Lawyer’s Weekly, On Wall Street, The Wall Street Journal, USA Today, Wealth Manager and Worth in addition to many local and regional newspapers.

He is a frequent speaker for legal, accounting, insurance and financial planning groups throughout the United States at seminars and conferences on advanced IRA distribution strategies, estate planning and trust administration topics including the AICPA’s Advanced Estate Planning, Personal Financial Planning Conference and Tax Strategies for the High Income Individual Conference.

Mr. Keebler graduated (cum laude) from Lakeland College with a degree in Accountancy and the University of Wisconsin – Milwaukee with a Masters in Taxation. Before practicing in Northeastern Wisconsin, he practiced with Price Waterhouse where he concentrated in taxation.

IMPORTANT NOTICE REGARDING CE CREDIT

The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.

However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.

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