Fiduciary Accounting for Estates and Trusts
Total Credits: 2 including 2 Accounting - Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | Accounting and Auditing
- Faculty:
- Doug Van Der Aa, CPA, JD
- Course Levels:
- Intermediate
- Duration:
- 2 Hours
- License:
- Access for 30 day(s) after program date.
Description
Financial accounting for trusts and estates is one of the least understood branches of accounting. It 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- Apply a working knowledge of the financial accounting rules for estates and trusts
- Identify planning and potential pitfalls
Major Subjects
- Uniform Principal and Income Act
- Discuss the mandatory and discretionary allocations and adjustments (did you know that depreciation is a Discretionary adjustment?)
- Address the trustees ability to override the fallback rules
- Review the contents of a proper set of trust accounting statements
Course Materials
| Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase |
Faculty
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.
Dates
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Mon, May 22, 2023 - 10:00am to 12:00pm MDT
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Wed, May 31, 2023 - 12:00pm to 02:00pm MDT
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Tue, Jun 06, 2023 - 02:00pm to 04:00pm MDT
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Fri, Jun 16, 2023 - 08:00am to 10:00am MDT
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Tue, Jun 20, 2023 - 10:00am to 12:00pm MDT
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Tue, Jun 27, 2023 - 05:00pm to 07:00pm MDT
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Fri, Jun 30, 2023 - 12:00pm to 02:00pm MDT
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Thu, Jul 13, 2023 - 02:00pm to 04:00pm MDT
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Fri, Jul 21, 2023 - 08:00am to 10:00am MDT
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Sat, Jul 29, 2023 - 10:00am to 12:00pm MDT
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Thu, Aug 03, 2023 - 05:00pm to 07:00pm MDT
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Mon, Aug 14, 2023 - 12:00pm to 02:00pm MDT
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Sat, Aug 26, 2023 - 02:00pm to 04:00pm MDT
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Thu, Aug 31, 2023 - 08:00am to 10:00am MDT
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Wed, Sep 06, 2023 - 10:00am to 12:00pm MDT
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Wed, Sep 20, 2023 - 12:00pm to 02:00pm MDT
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Sat, Sep 30, 2023 - 02:00pm to 04:00pm MDT
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Wed, Oct 04, 2023 - 08:00am to 10:00am MDT
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Sat, Oct 14, 2023 - 10:00am to 12:00pm MDT
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Thu, Oct 26, 2023 - 12:00pm to 02:00pm MDT
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Wed, Nov 01, 2023 - 02:00pm to 04:00pm MDT
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Wed, Nov 08, 2023 - 08:00am to 10:00am MST
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Wed, Nov 22, 2023 - 10:00am to 12:00pm MST
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Wed, Dec 06, 2023 - 12:00pm to 02:00pm MST
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Tue, Dec 12, 2023 - 02:00pm to 04:00pm MST
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Mon, Dec 18, 2023 - 08:00am to 10:00am MST
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Tue, Dec 19, 2023 - 05:00pm to 07:00pm MST
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Fri, Dec 29, 2023 - 10:00am to 12:00pm MST
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Sat, Jan 06, 2024 - 12:00pm to 02:00pm MST
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Thu, Jan 18, 2024 - 02:00pm to 04:00pm MST
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Mon, Jan 29, 2024 - 08:00am to 10:00am MST
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Thu, Feb 01, 2024 - 10:00am to 12:00pm MST
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Sat, Feb 10, 2024 - 12:00pm to 02:00pm MST
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Tue, Feb 20, 2024 - 02:00pm to 04:00pm MST
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Mon, Mar 11, 2024 - 08:00am to 10:00am MDT
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Thu, Mar 21, 2024 - 10:00am to 12:00pm MDT
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Thu, Mar 21, 2024 - 05:00pm to 07:00pm MDT
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Sat, Mar 30, 2024 - 12:00pm to 02:00pm MDT
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Wed, Apr 03, 2024 - 02:00pm to 04:00pm MDT
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Mon, Apr 15, 2024 - 08:00am to 10:00am MDT
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Thu, Apr 25, 2024 - 10:00am to 12:00pm MDT
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Additional Info
Basic Course Information
Advanced Preparation NoneCourse 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 No
Original Recording Date 05/01/2023
Prerequisites Basic working knowledge of accounting for estates and trusts
Date Added to Catalog 02/08/2023
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (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: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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