{"product_id":"102555","title":"Trust and Estate Income Tax in Practice: 1041 Tactics and Pitfalls","description":"\u003cp\u003eEstate planning attorneys know their clients' trusts can trigger complex income tax issues. Too few know how to navigate it, and the gaps are expensive. Missed elections, miscalculated DNI, and passive activity errors can quietly erode the wealth your clients worked to preserve. This 6-hour course puts fiduciary income tax mechanics directly in your hands: from the 1041 workflow and DNI calculations to IRD, post-mortem elections, and the 3.8% NIIT. Leave with annotated forms, reusable checklists, and sample calculations you can use on day one. Register today!\u003c\/p\u003e\r\n\r\n\u003cul\u003e\r\n\t\u003cli\u003eMaster DNI calculations and the 65-day election with step-by-step examples.\u003c\/li\u003e\r\n\t\u003cli\u003eWalk through Form 1041 line by line with a practitioner's checklist.\u003c\/li\u003e\r\n\t\u003cli\u003eAvoid the most costly passive activity and at-risk rule mistakes in trust returns.\u003c\/li\u003e\r\n\t\u003cli\u003ePlan around the 3.8% NIIT: use distributions to manage trust-level exposure.\u003c\/li\u003e\r\n\t\u003cli\u003eAdvise clients on grantor trust income tax consequences before and after death.\u003c\/li\u003e\r\n\t\u003cli\u003eHandle IRD, the 691(c) deduction, and the 645 election with confidence.\u003c\/li\u003e\r\n\u003c\/ul\u003e","brand":"NBI","offers":[{"title":"Live Webinar Registration","offer_id":64294163579249,"sku":"102555ER","price":429.0,"currency_code":"USD","in_stock":true},{"title":"OnDemand Video","offer_id":64294163612017,"sku":"102555SVDM","price":429.0,"currency_code":"USD","in_stock":true},{"title":"Course Book (PDF Download)","offer_id":64294163644785,"sku":"102555DM","price":99.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0692\/5998\/5214\/files\/CK-3717_510x370_Block.png?v=1785332142","url":"https:\/\/nbi-sems.com\/products\/102555","provider":"NBI","version":"1.0","type":"link"}