Trusts, Estates & Probate

4.29

Taxes in Estate Administration: Basis Reporting and Other Key Issues

Credits Available
Credit Status Total
Alaska CLE Reciprocity 6 Total
Alabama CLE Approved 6 Total
Arkansas CLE Approved 6 Total
Arizona CLE Approved 6 Total
California CLE Approved 6 Total
Colorado CLE Approved 7 Total
Connecticut CLE Approved 6 Total
Delaware CLE Approved 6 Total
Florida CLE Approved 7 Total
Georgia CLE Approved 6 Total
Hawaii CLE Approved 6 Total
Iowa CLE Approved 6 Total
Idaho CLE Approved 6 Total
Illinois CLE Approved 6 Total
Indiana CLE Approved 6 Total
Kansas CLE Approved 7 Total
Kentucky CLE Approved 6 Total
Louisiana CLE Approved 6 Total
Maine CLE Approved 6 Total
Minnesota CLE Approved 6 Total
Missouri CLE Approved 6 Total
Northern Mariana Islands CLE Approved 6 Total
Mississippi CLE Approved 6 Total
Montana CLE Approved 6 Total
North Carolina CLE Approved 6 Total
North Dakota CLE Approved 6 Total
Nebraska CLE Approved 6 Total
New Hampshire CLE Approved 6 Total
New Jersey CLE Approved 7.2 Total
New Mexico CLE Approved 6 Total
Nevada CLE Approved 6 Total
New York CLE Approved 7 Total
Ohio CLE Approved 6 Total
Oklahoma CLE Approved 7 Total
Oregon CLE Approved 6 Total
Pennsylvania CLE Approved 6 Total
Rhode Island CLE Upon Request 6 Total
South Carolina CLE Approved 6 Total
Tennessee CLE Approved 6 Total
Texas CLE Approved 6 Total
Utah CLE Approved 6 Total
Virginia CLE Approved 6 Total
Vermont CLE Approved 6 Total
Washington CLE Approved 6 Total
Wisconsin CLE Approved 7 Total
West Virginia CLE Approved 7.2 Total
Wyoming CLE Approved 6 Total
OnDemand
5 hours 55 minutes
Daniel Vincent
Teresa Roth
Andrés Hernández Lossada
Leah Morrison
John Sotirakis
With Daniel K. Vincent from Vincent Law + 4 others
Recorded November 11, 2025
Product ID 101137

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Overview

Reduce Tax Burdens in Estate Administration

Gain practical tools for managing the tax liability of the decedent and the estate and learn how to correctly complete and properly file all the necessary returns to make certain the estate closing is accurate and on time. Clarify all deadlines and request extensions. Enhance your estate administration practices - register today!

  • Get an update on the current tax rates, exemptions and deductions.
  • Understand when and how to report the tax basis of assets in estate administration.
  • Learn when asset valuation is needed and how to conduct it properly.
  • Get practical tips for completing the decedent's and estate's income tax returns.

Abbreviated Agenda

  1. Current Tax Rates and Exemptions
  2. Valuation of Assets
  3. Tax Issues in Distributions to Minors and Trusts
  4. Decedent's Final Income Tax Returns: Forms, Deadlines, Filing, Supporting Docs
  5. Understanding Tax Basis and Step-Up at Administration
  6. Estate's Income Tax Returns
  7. Estate Tax: Portability, Elective Share, Disclaimers and More
  8. How the Generation-Skipping Transfer Tax Affects the Estate and the Heirs
  9. Tax Basis Consistency and Reporting for Assets Received at Death
  10. Legal Ethics

Related Topics

Product ID 101137

Credit Details

Credits Available
Credit Status Total
Alaska CLE Reciprocity 6 Total
Alabama CLE Approved 6 Total
Arkansas CLE Approved 6 Total
Arizona CLE Approved 6 Total
California CLE Approved 6 Total
Colorado CLE Approved 7 Total
Connecticut CLE Approved 6 Total
Delaware CLE Approved 6 Total
Florida CLE Approved 7 Total
Georgia CLE Approved 6 Total
Hawaii CLE Approved 6 Total
Iowa CLE Approved 6 Total
Idaho CLE Approved 6 Total
Illinois CLE Approved 6 Total
Indiana CLE Approved 6 Total
Kansas CLE Approved 7 Total
Kentucky CLE Approved 6 Total
Louisiana CLE Approved 6 Total
Maine CLE Approved 6 Total
Minnesota CLE Approved 6 Total
Missouri CLE Approved 6 Total
Northern Mariana Islands CLE Approved 6 Total
Mississippi CLE Approved 6 Total
Montana CLE Approved 6 Total
North Carolina CLE Approved 6 Total
North Dakota CLE Approved 6 Total
Nebraska CLE Approved 6 Total
New Hampshire CLE Approved 6 Total
New Jersey CLE Approved 7.2 Total
New Mexico CLE Approved 6 Total
Nevada CLE Approved 6 Total
New York CLE Approved 7 Total
Ohio CLE Approved 6 Total
Oklahoma CLE Approved 7 Total
Oregon CLE Approved 6 Total
Pennsylvania CLE Approved 6 Total
Rhode Island CLE Upon Request 6 Total
South Carolina CLE Approved 6 Total
Tennessee CLE Approved 6 Total
Texas CLE Approved 6 Total
Utah CLE Approved 6 Total
Virginia CLE Approved 6 Total
Vermont CLE Approved 6 Total
Washington CLE Approved 6 Total
Wisconsin CLE Approved 7 Total
West Virginia CLE Approved 7.2 Total
Wyoming CLE Approved 6 Total
Select Jurisdiction
CLE

Agenda

All times are shown in

  1. Current Tax Rates and Exemptions

  2. Valuation of Assets

  3. Tax Issues in Distributions to Minors and Trusts

  4. Decedent's Final Income Tax Returns: Forms, Deadlines, Filing, Supporting Docs

  5. Understanding Tax Basis and Step-Up at Administration

  6. Estate's Income Tax Returns

    1. Forms and Supporting Docs
    2. Tax on Income Earned by Estate After Decedent's Death
    3. Who Owns the Income at the Death of the Decedent?
    4. Deadlines and Filing

  7. Estate Tax: Portability, Elective Share, Disclaimers and More

  8. How the Generation-Skipping Transfer Tax Affects the Estate and the Heirs

  9. Tax Basis Consistency and Reporting for Assets Received at Death

    1. When is it Necessary to File and to Whom?
    2. Forms and Filing and Furnishing Requirements
    3. What Information Must be Included
    4. Strategic Valuation of Assets for Basis Reporting Purposes
    5. Beneficiaries Reporting
    6. Penalties for the Estate and the Recipient

  10. Legal Ethics

    1. Attorney Fees and Engagement Agreements
    2. Guarding Confidentiality
    3. Data Security
    4. Fiduciary Liability Considerations

Who Should Attend

This estate administration course is designed for attorneys. Accountants, tax professionals, and paralegals will also benefit.

Speakers

Daniel K Vincent
Daniel K.
Vincent
Vincent Law
Teresa B Roth
Teresa B.
Roth
Mountain Estate Tax Trust Law PLLC
Andrés J Hernández Lossada
Andrés J.
Hernández Lossada
Saltiel Law Group
Leah A Morrison
Leah A.
Morrison
English, Lucas, Priest & Owsley, LLP
John A Sotirakis
John A.
Sotirakis
Coritsidis Sotirakis & Saketos, PLLC
Speaker bio
Daniel K Vincent

Daniel K. Vincent

Vincent Law
Daniel Vincent

is an attorney at Vincent Law. His practice focuses on helping families and business owners protect their assets and their legacies. Mr. Vincent graduated from the J. Reuben Clark Law School at Brigham Young University where he also served as a senior editor on the BYU Law Review. He also earned his Masters of Accountancy (taxation emphasis) and Bachelor of Science in Accounting from BYU's Marriott School of Business. After graduating, Mr. Vincent worked at global accounting firm Ernst and Young LLP in Salt Lake City, helping individuals and companies with complex international tax planning and compliance. He later worked as a tax subject matter expert for Canopy Tax, Inc., helping to build a software solution for tax professionals to prepare individual and trust income tax returns. Additionally, Mr. Vincent serves as a volunteer attorney for Utah Tax Help Services, a free tax clinic with offices in Provo and Salt Lake City, Utah, where he helps low-income taxpayers in tax disputes with the IRS and Utah State Tax Commission. While in law school, he worked in the IRS Volunteer Income Tax Assistance program, providing free tax preparation to low-income individuals. Mr. Vincent is admitted to practice law in Utah, Oregon, and before the United States Court of Appeals for the Ninth Circuit, United States Court of Appeals for the Tenth Circuit, United States District Court, District of Utah, and United States Tax Court.

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Speaker bio
Teresa B Roth

Teresa B. Roth

Mountain Estate Tax Trust Law PLLC
Teresa Roth

is a solo practitioner at Mountain Estate Tax Trust Law PLLC. Her extended background in taxes enables her small business clients to succeed financially ensuring they are set up to capture all available tax benefits. Ms. Roth's expertise in tax law expands into estate planning, enabling her to create a plan that not only works for her client's needs but also maximizes all tax advantages and deductions. She earned her B.A. degree from Carroll College and her J.D. degree from the University of Montana Alexander Blewett III School of Law. Ms. Roth is admitted to practice law in Montana and Colorado, and before the Federal District Court and United States Tax Court.

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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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Speaker bio
Leah A Morrison

Leah A. Morrison

English, Lucas, Priest & Owsley, LLP
Leah Morrison

is an attorney with English, Lucas, Priest & Owsley, LLP in Bowling Green, Kentucky. She concentrates her practice in designing estate, asset protection, and business succession plans in a tax advantageous manner. Ms. Morrison is a member of the American, Kentucky, Louisville, and Bowling Green-Warren County bar associations. She earned her J.D. degree, magna cum laude, from the University of Louisville Brandeis School of Law; her LL.M. degree in taxation, magna cum laude, from the University of Alabama; and her B.A. degree in criminal justice from George Washington University.

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Speaker bio
John A Sotirakis

John A. Sotirakis

Coritsidis Sotirakis & Saketos, PLLC
John Sotirakis

is a partner at Coritsidis Sotirakis & Saketos, PLLC. His primary areas of concentration are trusts and estates law; drafting of wills and trusts, including trusts applicable to elder law concerns; pre and post-mortem tax planning and complex estate administration, including contested and uncontested probate; and administration and other Surrogate's Court proceedings. Mr. Sotirakis is experienced in litigation matters ranging from estate litigation to civil and matrimonial litigation, including trial and appellate work. He earned his B.A. degree from the City College of New York, his J.D. degree from St. John's University School of Law and his L.L.M. degree in taxation at the New York University School of Law. Mr. Sotirakis is a member of New York State Bar Association, Elder Law and Trusts and Estate's Law divisions; Queens Bar Association; Hellenic Lawyers Association; and Long Island City Lawyers' Association. He is admitted to the Federal District Court of New York, Eastern and Southern districts.

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