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Overview
Actionable Tax Tips for Estate Planning
Income tax is one of the top drivers when it comes to wealth preservation and transfer. Get the fundamental overview of income taxation of trusts and estates and practical guidance on planning tools to control tax burdens. Help clients pay only what they must - register today!
- Get an update on the governing laws and regulations.
- Distinguish between taxable and accounting income.
- Explore common trust deductions and learn how to claim them correctly.
- Review key income tax forms and checklists to prevent inconsistencies and errors.
- Learn how the estate's deductions and administrative expenses are properly recorded.
- Guard your professional reputation with a tailored legal ethics instruction.
Abbreviated Agenda
- Relevant Tax Laws Overview and Update
- Form 1041 and Schedule K-1 Preparation: What You Need to Know
- Checklist of Tax Issues to Consider When Drafting the Estate Plan
- Types of Trusts and How They're Taxed
- Taxable Income Calculations
- Who Owns the Income at the Death of the Decedent?
- Legal Ethics
- Trust Deductions, Elections, and Expenses
- Deductions and Expenses of an Estate
Credit Details
Credits Available
| Credit | Status | Total | Until |
|---|---|---|---|
| California MCLE Paralegal |
|
6 Total | 12-03-2027 |
| Alaska CLE |
|
6 Total | 12-03-2027 |
| Alabama CLE |
|
6 Total | 12-31-2025 |
| Arkansas CLE |
|
6 Total | 06-30-2026 |
| Arizona CLE |
|
6 Total | 12-03-2027 |
| California CLE |
|
6 Total | 12-03-2027 |
| Colorado CLE |
|
7 Total | 12-31-2027 |
| Connecticut CLE |
|
6 Total | 12-03-2027 |
| Delaware CLE |
|
6 Total | 12-03-2027 |
| Florida CLE |
|
7 Total | 06-30-2027 |
| Georgia CLE |
|
6 Total | 12-31-2025 |
| Hawaii CLE |
|
6 Total | 12-03-2027 |
| Iowa CLE |
|
6 Total | 12-03-2026 |
| Idaho CLE |
|
6 Total | 12-03-2030 |
| Illinois CLE |
|
6 Total | 12-02-2027 |
| Indiana CLE |
|
6 Total | 12-03-2026 |
| Kansas CLE |
|
7 Total | 12-02-2026 |
| Kentucky CLE |
|
6 Total | 06-30-2026 |
| Louisiana CLE |
|
6 Total | 12-03-2026 |
| Maine CLE |
|
6 Total | 12-02-2027 |
| Minnesota CLE |
|
6 Total | 12-03-2027 |
| Missouri CLE |
|
6 Total | 12-03-2027 |
| Northern Mariana Islands CLE |
|
6 Total | 12-03-2027 |
| Mississippi CLE |
|
6 Total | 07-31-2026 |
| Montana CLE |
|
6 Total | 12-03-2028 |
| North Carolina CLE |
|
6 Total | 02-28-2026 |
| North Dakota CLE |
|
6 Total | 12-03-2028 |
| Nebraska CLE |
|
6 Total | 12-03-2027 |
| New Hampshire CLE |
|
6 Total | 12-03-2028 |
| New Jersey CLE |
|
7.2 Total | 08-19-2026 |
| New Mexico CLE |
|
6 Total | 12-03-2027 |
| Nevada CLE |
|
6 Total | 12-03-2028 |
| New York CLE |
|
7 Total | 12-03-2028 |
| Ohio CLE |
|
6 Total | 12-31-2025 |
| Oklahoma CLE |
|
7 Total | 12-03-2027 |
| Oregon CLE |
|
6 Total | 12-03-2028 |
| Pennsylvania CLE |
|
6 Total | 12-03-2027 |
| Rhode Island CLE |
|
6 Total | 06-30-2026 |
| South Carolina CLE |
|
6 Total | 12-31-2025 |
| Tennessee CLE |
|
6 Total | 12-02-2027 |
| Texas CLE |
|
6 Total | 11-30-2026 |
| Utah CLE |
|
6 Total | 12-31-2026 |
| Virginia CLE |
|
6 Total | 10-31-2026 |
| Vermont CLE |
|
6 Total | 12-03-2027 |
| Washington CLE |
|
6 Total | 12-02-2030 |
| Wisconsin CLE |
|
7 Total | 12-31-2026 |
| West Virginia CLE |
|
7.2 Total | 12-03-2027 |
| Wyoming CLE |
|
6 Total | 08-20-2026 |
| Delaware Certified Paralegal Program |
|
6 Total | 12-03-2026 |
| Florida Registered Paralegal |
|
6 Total | 06-30-2027 |
| Indiana Paralegal CLE |
|
6 Total | 12-03-2026 |
| Montana CLE Credit for Paralegals |
|
6 Total | 12-03-2027 |
| North Carolina Continuing Paralegal Education |
|
6 Total | 02-28-2026 |
| New Mexico Paralegal Division, State Bar of |
|
6 Total | 12-03-2027 |
| Ohio Certified Paralegals |
|
6 Total | 12-03-2026 |
| NFPA |
|
0 Total | 12-03-2026 |
| Texas State Bar of Paralegal Division |
|
6 Total | 12-03-2027 |
Select Jurisdiction
CLE
Paralegal
Agenda
-
Relevant Tax Laws Overview and Update
-
Form 1041 and Schedule K-1 Preparation: What You Need to Know
-
Checklist of Tax Issues to Consider When Drafting the Estate Plan
-
Types of Trusts and How They're Taxed
- Revocable vs. Irrevocable
- Simple vs. Complex Trusts
- Intervivos vs. Testamentary
- Grantor Trust Toggling
- Trust Asset Valuation and Its Tax Consequences
-
Taxable Income Calculations
- Taxable Income vs. Accounting Income
- Calculating the Distributable Net Income
- Tax Consequences of Distributions
- Accumulation Distributions for Some Complex Trusts
- Discretionary Distributions in Lieu of Tax
-
Who Owns the Income at the Death of the Decedent?
- Probate Assets
- Life Insurance
- Retirement Benefits
- Survivorship and Payable on Death Accounts
- Income in Respect of Decedent
-
Legal Ethics
- Guarding Confidentiality
- Engagement Agreements
- Attorney Fees and Client Trust Accounts
- Conflicts of Interest
- Attorneys Acting as Fiduciaries
-
Trust Deductions, Elections, and Expenses
- Trust Tax Deductions
- Choosing the Estate's Taxable Year
- Recognizing Expenses
- 199A 20% Deduction in a Nutshell
- Tax Implications of a Trust Becoming Irrevocable
- Tax Elections and Other Post-Mortem Planning
-
Deductions and Expenses of an Estate
- Checklist of Tax Considerations at the Death of the Client
- Executor Compensation and Other Fiduciary Fees
- Charitable Deductions
- Allowable Administrative Expenses of the Estate
Who Should Attend
This program is geared for attorneys. Accountants, estate planners, trust officers, tax professionals, and paralegals may also benefit.
Speakers
Speaker bio
Okyeame Haley
is an attorney with his own private practice, Haley Law Practice L.L.C. He practices in the areas of trust and estate planning, and business formation. Mr. Haley is a member of the Louisiana State Bar Association, ElderCounsel, and WealthCounsel. He earned his bachelor's degree in finance from Xavier University of Louisiana, his J.D. degree from Howard University School of Law and his LL.M. degree from Washington University School of Law. Mr. Haley was chief deputy clerk for the Louisiana Supreme Court, research attorney on the U.S. House of Representatives Banking and Finance Committee, and a law clerk for Orleans Parish Civil District Court Judge Angelique Reed. He is also a retired law clerk for Louisiana Supreme Court Chief Justice Bernette Joshua Johnson. Mr. Haley is licensed to practice law in Louisiana and recently completed the Goldman Sachs 10,000 Small Business Entrepreneurship program.
Speaker bio
Kristy Caron
is a partner with the Atlanta office of Fox Rothschild LLP. She has a diverse practice in which she provides strategic advice to individuals and businesses on corporate, tax and real estate matters. Ms. Caron has significant experience in structuring and assessing the tax benefits and risks of real estate and other investment transactions, advising on corporate governance and organizational matters, and representing individuals and entities in state and federal tax examination and litigation proceedings. She is particularly well-versed in tax credits and charitable land donations. Ms. Caron is a contributor to the Fox Rothschild Tax Controversy & Financial Report blog. Prior to joining Fox Rothschild, Ms. Caron was vice president for due diligence and associate general counsel at a Georgia-based real estate and business consulting firm. Before that, she was a tax attorney with a well-respected regional law firm in Atlanta and served as in-house counsel for a land and natural resources consulting firm. Ms. Caron was a staff attorney in civil and criminal matters for the Colorado Court of Appeals, where she previously served as a law clerk to Judge Marsha Piccone and Judge John R. Webb. She also clerked for several civil judges in Connecticut Superior Court. Ms. Caron is a contributing author to the National Income Tax Workbook of the Land Grant University Tax Education Foundation. She earned her B.A. degree from University of Connecticut, her J.D. degree from Vermont Law School and her LL.M. degree in taxation from University of Denver.
Speaker bio
Krista N. Robertson
is an attorney with Chisholm Law Group, LLC, where she focuses her practice in estate planning, probate, and estate and trust administration, primarily in the District of Columbia, Maryland, and New York. Ms. Robertson is a member of the Maryland State Bar Association, the New York State Bar Association, and the District of Columbia Bar where she serves on the Steering Committee of the Estates, Trusts, and Probate Law Community. She earned a B.A. from Georgetown University, a J.D. from The University of New Mexico School of Law, and an LL.M. from University of New Hampshire Franklin Pierce School of Law.
Speaker bio
Emma J. Hilton
is an attorney with Londonderry Law, where she practices in the areas of tax law, estate planning, tax research, tax preparation and business planning. Ms. Hilton earned her LL.M. degree in taxation from New York University, her B.A. degree, cum laude, from the University of Massachusetts/Lowell and her J.D. degree from Boston College Law School. She is currently admitted in both Massachusetts and New Hampshire.
Speaker bio
Ricardo Aponte-Parsi
is a real estate and corporate counsel with a 22+ year track record of assessing risk, managing litigation, and building compliance systems to protect organizational interests. He is a trusted business partner and problem solver, dedicated to delivering exceptional results that advance business objectives through preventive counseling, strategic risk management, and shrewd advocacy. Mr. Aponte-Parsi is a team leader and project manager who builds relationships, leads change, and communicates effectively with private and public stakeholders. He earned his bachelor's degree from Syracuse University, with a major in international relations and his J.D. degree from the Interamerican University of Puerto Rico School of Law. In May 2014, Mr. Aponte-Parsi completed his Master of Laws degree from Northwestern University School of Law and a Certificate in Business Administration from IE Business School in Madrid, Spain. In 2018, he completed a second LL.M. degree at Georgetown University Law School in securities and financial regulation. In 2022, Mr. Aponte-Parsi completed a certification in Privacy Law from Seton Hall University School of Law. He was president of the Board of the Puerto Rico Education Council, the licensing agency for the Commonwealth, and is currently the chairman of the Board of Trustees of the San Juan Community College. Since November of 2024, Mr. Aponte-Parsi has worked as an Associate General Counsel- Office of the General Counsel of the Air Force (SAF/GCN) at Lackland Air Force Base, in San Antonio, Texas. SAF/GCN provides legal and policy advice to members of the Secretariat, air staff, and space staff on virtually all matters relating to the department's 180 installations, nearly 10 million acres of real estate, base realignment, and closure; annual $7 billion installation and operational energy budgets; annual multibillion-dollar military construction program; $8.3 billion military privatized housing portfolio; programs for environmental planning, compliance, and restoration and natural and cultural resources management; and programs for safety and occupational health. The division advises the Center of Excellence for Environment, Facilities, and Installations and the Energy, Environmental, and Installations Directorates within the Air Force Civil Engineer Center.
Speaker bio
Don D. Ford, III
is the managing partner with the law firm of Ford + Bergner LLP, and is board-certified in estate planning and probate. He has lectured to various professional groups on tax and estate planning, probate, and guardianships topics, and practices exclusively in these areas. In 2014, Mr. Ford was appointed by the chief justice of the Texas Supreme Court to serve as a commissioner on the Judicial Branch Certification Commission as a subject-matter expert in the area of guardianships. Additionally, he served from 2006 to 2014 on the Texas Guardianship Certification Board, where he served as the vice-chair of the committee and chaired the Rules Committee. Mr. Ford has also served on the editorial board of the Houston Lawyer Magazine, and the Board of Trustees for the Houston Lawyer Referral Service. He is a member of the Probate, Trusts and Estates sections of both the Houston and Dallas bar associations. Mr. Ford earned his J.D. and B.B.A. in Accounting from Baylor University, and completed several post-graduate courses in pursuit of a Masters in Taxation.
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