Trusts, Estates & Probate

4.05

Tax Basics of Trusts and Estates: A Quick Guide

Credits Available
Credit Status Total
Alaska CLE Reciprocity 1.5 Total
Arkansas CLE Approved 1.5 Total
Arizona CLE Approved 1.5 Total
California CLE Approved 1.5 Total
Colorado CLE Approved 2 Total
Connecticut CLE Approved 1.5 Total
Delaware CLE Approved 1.5 Total
Florida CLE Approved 2 Total
Georgia CLE Approved 1.5 Total
Hawaii CLE Approved 1.5 Total
Iowa CLE Approved 1.5 Total
Idaho CLE Approved 1.5 Total
Illinois CLE Approved 1.5 Total
Indiana CLE Approved 1.5 Total
Kansas CLE Upon Request 1.5 Total
Kentucky CLE Approved 1.5 Total
Louisiana CLE Approved 1.5 Total
Maine CLE Approved 1.5 Total
Minnesota CLE Approved 1.5 Total
Missouri CLE Approved 1.8 Total
Northern Mariana Islands CLE Approved 1.5 Total
Mississippi CLE Approved 1.5 Total
Montana CLE Approved 1.5 Total
North Dakota CLE Upon Request 1.5 Total
Nebraska CLE Approved 1.5 Total
New Hampshire CLE Approved 1.5 Total
New Jersey CLE Approved 1.8 Total
New Mexico CLE Approved 1.5 Total
Nevada CLE Approved 1.5 Total
New York CLE Approved 1.5 Total
Oklahoma CLE Approved 2 Total
Oregon CLE Upon Request 1.5 Total
Pennsylvania CLE Approved 1.5 Total
Rhode Island CLE Approved 1.5 Total
Tennessee CLE Approved 1.5 Total
Texas CLE Approved 1.5 Total
Virginia CLE Approved 1.5 Total
Vermont CLE Approved 1.5 Total
Washington CLE Approved 1.5 Total
Wisconsin CLE Approved 1.5 Total
West Virginia CLE Approved 1.8 Total
Wyoming CLE Approved 1.5 Total
OnDemand
1 hours 30 minutes
Sam Thomas
With Sam Thomas III from Sam Thomas III Esquire & Associates
Recorded October 31, 2025.
Product ID 101096

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Overview

Practical Introduction to Tax in Trusts and Estates

Tax is an incredibly complex and extensive part of trusts and estates practice, with a steep learning curve. It can be a bit overwhelming. This practical introduction to essential tax topics and questions of estate planning will help you get started or get refreshed on the basics. Get a birds' eye view of the key tax issues, including tax basis of assets, tax consequences of common planning techniques, taxation of LLCs, basic forms used, and more. Build your skills - register today!

  • Break down basic tax considerations in planning asset transfers and gifts.
  • Better understand tax basis of assets.
  • Get an update on current tax rates and exclusion amounts.
  • Explore the tax aspects of how planning plays out at administration.

Abbreviated Agenda

  1. Current Federal Tax Rates and Laws
  2. Tax Basis of Assets
  3. Tax Consequences of Gifts, Transfers, and Distributions
  4. Common Tax-Saving Tactics Estate Planners Use
  5. Tax Consequences of Trusts
  6. Taxation of Closely Held Businesses
  7. How Estates and Non-Probate Assets Are Taxed at Administration
  8. Navigating Common Tax Forms

Related Topics

Product ID 101096

Credit Details

Credits Available
Credit Status Total
Alaska CLE Reciprocity 1.5 Total
Arkansas CLE Approved 1.5 Total
Arizona CLE Approved 1.5 Total
California CLE Approved 1.5 Total
Colorado CLE Approved 2 Total
Connecticut CLE Approved 1.5 Total
Delaware CLE Approved 1.5 Total
Florida CLE Approved 2 Total
Georgia CLE Approved 1.5 Total
Hawaii CLE Approved 1.5 Total
Iowa CLE Approved 1.5 Total
Idaho CLE Approved 1.5 Total
Illinois CLE Approved 1.5 Total
Indiana CLE Approved 1.5 Total
Kansas CLE Upon Request 1.5 Total
Kentucky CLE Approved 1.5 Total
Louisiana CLE Approved 1.5 Total
Maine CLE Approved 1.5 Total
Minnesota CLE Approved 1.5 Total
Missouri CLE Approved 1.8 Total
Northern Mariana Islands CLE Approved 1.5 Total
Mississippi CLE Approved 1.5 Total
Montana CLE Approved 1.5 Total
North Dakota CLE Upon Request 1.5 Total
Nebraska CLE Approved 1.5 Total
New Hampshire CLE Approved 1.5 Total
New Jersey CLE Approved 1.8 Total
New Mexico CLE Approved 1.5 Total
Nevada CLE Approved 1.5 Total
New York CLE Approved 1.5 Total
Oklahoma CLE Approved 2 Total
Oregon CLE Upon Request 1.5 Total
Pennsylvania CLE Approved 1.5 Total
Rhode Island CLE Approved 1.5 Total
Tennessee CLE Approved 1.5 Total
Texas CLE Approved 1.5 Total
Virginia CLE Approved 1.5 Total
Vermont CLE Approved 1.5 Total
Washington CLE Approved 1.5 Total
Wisconsin CLE Approved 1.5 Total
West Virginia CLE Approved 1.8 Total
Wyoming CLE Approved 1.5 Total
Select Jurisdiction
CLE

Agenda

All times are shown in

  1. Tax Basics of Trusts and Estates: A Quick Guide

    1. Current Federal Tax Rates and Laws
    2. Tax Basis of Assets
    3. Tax Consequences of Gifts, Transfers, and Distributions
    4. Common Tax-Saving Tactics Estate Planners Use
    5. Tax Consequences of Trusts
    6. Taxation of Closely Held Businesses
    7. How Estates and Non-Probate Assets Are Taxed at Administration
    8. Navigating Common Tax Forms

Who Should Attend

This legal tax briefing is designed for attorneys. It will also benefit accountants, CPAs, tax professionals, estate planners, trust officers, other fiduciaries, and paralegals.

Speakers

Sam Thomas III
Sam
Thomas, III
Sam Thomas III Esquire & Associates
Speaker bio
Sam Thomas III

Sam Thomas, III

Sam Thomas III Esquire & Associates
Sam Thomas

is an attorney with Sam Thomas III Esquire & Associates. He has practiced for 28 years in the areas of probate, foreclosure prevention, tax resolution, and debt relief. Currently, Mr. Thomas's practice focuses on estate planning. He earned his B.A. degree from Cleveland State University, his M.S. degree from Indiana University and his J.D. degree from Cleveland Marshall College of Law.

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