AICPA’s Sophisticated Tax Planning for Your Wealthy Clients

Partner Howard Vigderman will present “Fiduciary Income Tax Returns” at the American Institute of Certified Public Accountant’s Sophisticated Tax Planning for Your Wealthy Clients conference.

With the American Taxpayer Relief Act of 2012, Net Investment Income Tax (NIIT), Affordable Care Act and Tangible Property Repair Regulations in full effect, time is of the essence in preparing your high-net-worth clients for tax year 2014.

Howard’s session will review the preparation of fiduciary income tax returns for trusts and estates and fiduciary income tax planning. He will cover:

• Definitions of gross income, deductions, distributions deduction and distributable net income and allocation of income among beneficiaries
• When capital gain is included in income, special rules in the final year, equalizing brackets between entity and beneficiaries
• Separate share rule, difference between grantor trusts and subchapter J trusts

Visit cpa.com for more information about the conference.

Loews Philadelphia Hotel
Philadelphia, PA