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Fiduciary Accounting for Estates & Trusts - 2 Hours

Total Credits: 2 including 2 Accounting - Technical

Average Rating:
Industry |  ACPEN Industry Institute
Doug Van Der Aa, CPA, JD
Course Levels:
2 Hours
Access for 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Financial accounting for trusts and estates is one of the least understood branches of accounting. Fiduciary accounting is not particularly concerned with recording income and expenses but is obsessed with determining whether receipts and expenditures are assigned to income or principal/corpus. This course will dive into this tricky area and provide a reporting guide for fiduciary accounting.

Basic Course Information

Learning Objectives
  • To provide a working knowledge of the financial accounting rules for estates and trusts
  • Discuss planning and potential pitfalls

Major Subjects
  • Examine provisions of the Uniform Principal and Income Act
  • Mandatory and discretionary allocations and adjustments
  • Trustees ability to override the fallback rules
  • Review the contents of a proper set of trust accounting statements

Course Materials


Doug Van Der Aa, CPA, JD's Profile

Doug Van Der Aa, CPA, JD Related seminars and products

Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.

Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.

Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.


Mon, Apr 03, 2023 - 12:00pm to 01:50pm MDT
Tue, Apr 11, 2023 - 08:00am to 09:50am MDT
Mon, Apr 17, 2023 - 10:00am to 11:50am MDT
Sat, Apr 29, 2023 - 12:00pm to 01:50pm MDT

Additional Info

Basic Course Information

Advanced Preparation


Course Developer Van Der Aa Tax Ed, LLC
Designed For Practitioners and members in industry seeking to gain a better understanding of fiduciary accounting of estate and trusts issues.
Yellow Book


Original Recording Date



Prerequisites Basic working knowledge of fiduciary accounting.
Date Added to Catalog


Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.9

Total Reviews: 53


James D



"Outstanding presentation and presenter."

Sue V

"Excellent webinar. Doug made it simple regardinh just income and principal. I used to get confused between the two groups."

Joan S

"This presentation was so helpful to me! Really laid the types of income and financials in a very clear manner. I no longer feel that I am guessing! Thank you! "

Matthew M

" "

John P - GAFFNEY, South Carolina

"Good presentation"

Aimee K

"This was the best presentation on Fiduciary accounting in a 2 hour seminar. Doug did a fantastic job!"

Conner A

"Well done"

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