COURSE DESCRIPTION
Navigate the complex intersection of income tax and fiduciary obligations where trust and estate administration meets sophisticated tax planning and compliance requirements. This foundational program provides essential guidance on the tax considerations that drive effective trust and estate administration. Master the fundamental concepts that determine tax efficiency while satisfying fiduciary duties to beneficiaries and regulatory authorities.
- Understand trust and estate income tax calculation and distribution rules affecting beneficiary taxation
- Navigate the distinction between simple and complex trusts and their different tax treatment
- Address grantor trust rules and their impact on trust taxation and beneficiary income recognition
- Design distribution strategies that optimize tax outcomes for trusts, estates, and beneficiaries
Speaker:
Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner. He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns, and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education. Mr. Doyle received his B.S. from Providence College, his J.D. form Hamline University Law School, and his LL.M. in banking from Boston University Law School.