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INCLUSION OF CAPITAL GAINS IN DISTRIBUTABLE NET INCOME FOR TRUSTS AND ESTATES: ALLOCATIONS FOR OPTIMAL TAX TREATMENT

September 18, 2019 | (1:00pm-2:30pm)
USA (United States of America)
This CLE webinar will provide trusts, estates, and tax counsel an in-depth analysis of the rules and practices covering inclusion of capital gains in distributable net income (DNI) for trusts and estates. The panel will review the requirements within trust documents to allow treating capital gains as DNI and will explore state and local requirements for inclusion of capital gains in fiduciary accounting income (FAI) where the trust's governing document does not contain such a provision.