This two-day course provides a complete and essential framework on tax considerations when drafting trusts. Experienced panelists focus on the sections of the Internal Revenue Code and regulations therein which deal with the taxation of trusts and guide you through different types of trusts, trustee powers, computation of income, and basic taxation. This course provides the attorney who has recently decided to concentrate practice in probate and estate planning with a formidable foundation in income taxation of trusts. You emerge with definitive knowledge of income taxation trusts and the tools to effectively counsel your clients.
Course Content
Day One - Monday, October 17, 20229:30 am - 11:30 am
- Federal Income Taxation of Simple and Complex Trusts
- Jennifer Z. Flanagan, Esq., Vacovec, Mayotte & Singer LLP, Newton
- Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP, Natick
- Break
- Computation of Net Taxable Income and Credits by Trusts, Estates or Beneficiaries
- Anne Katsas, Esq., Fiduciary Trust Company, Boston
- Patricia Schatzlein Smock, Esq., Fiduciary Trust Company, Boston
- Lunch (on your own)
- Massachusetts Income Taxation of Estates and Trusts
- Eric P. Hayes, Esq., Goodwin Procter LLP, Boston
- Day Two - Tuesday, October 18, 2022
- Foreign Trusts, Trusts for S-Corporation Stock and Other Special Trusts
- Ruth A. Mattson, Esq., Verrill Dana LLP, Boston
- Break
- Powers of Appointment, Powers of Withdrawal and Trustee Powers
- Kevin M. Ellis, Esq., Hemenway & Barnes LLP, Boston
- Lunch (on your own)
- Grantor Trusts
- Please Note
- MCLE webcasts are delivered completely online, underscoring their convenience and appeal.
- There are no published print materials. All written materials are available electronically only.
Speakers
Chair- Kenneth P. Brier, Esq., Brier, Marandett & Rossetti LLP, Needham
- Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP, Natick
- Kevin M. Ellis, Esq., Hemenway & Barnes LLP, Boston
- Jennifer Z. Flanagan, Esq., Vacovec, Mayotte & Singer LLP, Newton
- Eric P. Hayes, Esq., Goodwin Procter LLP, Boston
- Anne Katsas, Esq., Fiduciary Trust Company, Boston
- Ruth A. Mattson, Esq., Verrill Dana LLP, Boston
- Patricia Schatzlein Smock, Esq., Fiduciary Trust Company, Boston
