FL Specific

Trusts, Estates & Probate

Trusts and Taxes in Florida From A to Z

Credits Available
Credit Status Total
Florida CLE Approved 8 Total
Florida Registered Paralegal Approved 7 Total
OnDemand
6 hours 37 minutes
Pablo Rodriguez
Andrés Hernández Lossada
With Pablo J. Rodriguez from Therrel Baisden, LLP + 1 other
Recorded November 06, 2025.
Product ID 100874

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Overview

Understand Tax Consequences and Opportunities of Key Estate Planning Tools

This course offers a straightforward overview of trust tax consequences and planning strategies that will help you minimize tax burdens and ensure IRS compliance. Identify key trust structures that work and don't. Predict tax effects of trusts on grantors and estates. Learn how income tax is incurred, calculated, and reported. Build a solid tax foundation for your practice. Register today!

  • Get a clear overview of current trust and tax laws.
  • Understand tax treatment and consequences of top trust structures.
  • Avoid unnecessary tax burden with effective delineation of income and principle.
  • Understand how the legal aspects of trusts affect accounting.
  • Learn what must and should be done with trust tax returns.
  • Evaluate existing trusts for their effectiveness in minimizing tax.
  • Get a practical overview of what happens and what can be done when a trust becomes irrevocable.
  • Guard your professional reputation with a custom-tailored legal ethics guide for your practice.

Abbreviated Agenda

  1. State and Federal Tax Rules Update
  2. Trust Taxation: Income, Capital Gains, Distributions
  3. Legal Ethics in Trusts Practice
  4. Trusts Created for Tax Reduction - What Works and What Doesn't
  5. Gift Taxation of Donations and Other Transfers of Trusts
  6. Types of Trusts and How They're Taxed Under the New Tax Laws
  7. What Happens When a Trust Becomes Irrevocable

Related Topics

Product ID 100874

Credit Details

Credits Available
Credit Status Total
Florida CLE Approved 8 Total
Florida Registered Paralegal Approved 7 Total
Select Jurisdiction
CLE
Paralegal

Agenda

All times are shown in

  1. State and Federal Tax Rules Update

    1. Income, Capital Gains, and Tax Basis Step-Up
    2. Estate, Gift, GST Tax, and Portability
    3. SECURE Act, TCJA, CARES Act, ARP Act, and Other Recent Federal Laws
    4. Trust Tax Deductions: New Rules You Need to Know
    5. New Charitable Gift Substantiation Rules
    6. State Trust Decanting Statutes

  2. Trust Taxation: Income, Capital Gains, Distributions

    1. When a Trust can Use a Grantor's Tax ID and When it Needs Its Own Tax ID
    2. Structuring Trust Income Taxation
    3. Accounting vs. Taxable Income: Taxable Income Calculations
    4. Distributable Net Income
    5. Capital Gains Tax
    6. Basis Management
    7. Trust Deductions, Elections, Expenses
    8. Qualifying for the 199A 20% Deduction
    9. Discretionary Distributions in Lieu of Tax
    10. Tax Consequences of Distributions
    11. Accumulation Distribution for Some Complex Trusts
    12. Form 1041 Preparation
    13. Tax Elections and Other Post-Mortem Tax Planning

  3. Legal Ethics in Trusts Practice

    1. Guarding Confidentiality
    2. Conflicts of Interest When Representing Couples
    3. Fiduciary Liability for Nonpayment of Taxes

  4. Trusts Created for Tax Reduction - What Works and What Doesn't

    1. Fixing Obsolete Irrevocable Trusts
    2. Marital Trusts
    3. Charitable Trusts
    4. Defective Grantor Trusts
    5. IRA Trusts
    6. QPRTs Today
    7. GST Trust Provisions
    8. Other Tax-Efficient Trust Structures and Provisions
    9. Drafting for Flexibility to Respond to Future Tax Law Changes

  5. Gift Taxation of Donations and Other Transfers of Trusts

    1. Gift Tax
    2. Generation-Skipping Transfer Tax
    3. Valuation Discounts
    4. Lifetime Exemption Amounts and Portability
    5. Marital Deduction, QTIP
    6. Annual Exclusion Gifts
    7. Filing of IRS Form 709

  6. Types of Trusts and How They're Taxed Under the New Tax Laws

    1. Revocable vs. Irrevocable
    2. Simple vs. Complex Trusts
    3. Intervivos vs. Testamentary
    4. Grantor Trust Status and Reporting (Obtaining Grantor Status, Toggling it On and Off, Federal and State Requirements)
    5. Trust Asset Valuation and Tax Consequences

  7. What Happens When a Trust Becomes Irrevocable

Who Should Attend

This basic level online seminar is designed for:

  • Attorneys
  • Accountants
  • Financial Planners
  • Tax Professionals
  • Trustees and Trust Protectors
  • Fiduciaries
  • Estate Planners
  • Paralegals

Speakers

Pablo J Rodriguez
Pablo J.
Rodriguez
Therrel Baisden, LLP
Andrés J Hernández Lossada
Andrés J.
Hernández Lossada
Saltiel Law Group
Speaker bio
Pablo J Rodriguez

Pablo J. Rodriguez

Therrel Baisden, LLP
Pablo Rodriguez

is a partner with Therrel Baisden, LLP and is the director of the Tax Department. He practices in the areas of estate planning (domestic and international), private foundations, probate, business succession, and taxation. Mr. Rodriguez has over ten years of experience working with domestic and international clients to ensure the most effective planning is accomplished while taking into account multiple generational and business interests. He also has extensive experience in establishing, attaining tax exempt status, and advising private foundations and public charities. Mr. Rodriguez received his Bachelor of Business Administration in finance from Florida International University, attended Stetson University College of Law on a full merit scholarship where he graduated cum laude, and earned his LL.M. in taxation from the University of Florida. Mr. Rodriguez has practiced law with Therrel Baisden his entire career.

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Speaker bio
Andrés J Hernández Lossada

Andrés J. Hernández Lossada

Saltiel Law Group
Andrés Hernández Lossada

is Lead Counsel at Saltiel Law Group, where his practice includes corporate law, international tax and estate planning for domestic and foreign high net worth individuals, and assisting with fully compliant structures, both domestically and abroad, as well as providing succession planning solutions considering tax challenges of global wealth. He has experience advising high net worth individuals and their families on cross-border wealth, investments, and estate planning concerns with particular focus on issues arising from civil law and common law application. Mr. Hernandez also has significant experience advising individuals and fiduciaries in estate, trust, and probate administration, and representing clients on tax controversy matters before the IRS, including streamlined filing compliance procedures. He earned his Abogado LL.B. equivalent from Universidad Católica Andrés Bello, Caracas, Venezuela, his LL.M. degree and Certificate in business administration from Northwestern University School of Law and Kellogg School of Management, his LL.M. degree in taxation from Northwestern University School of Law, Chicago, Illinois and his J.D. degree from Emory University School of Law, Atlanta, Georgia. Mr. Hernandez is a member of the Florida Bar (member, Tax Law Section), American Bar Association and the Society of Trust and Estate Practitioners (STEP).

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