Select a Webcast

January 02, 2018
9:00AM - 1:00PM ET


December 15, 2017
11:00AM - 3:00PM ET



Course Description

Planners are using trusts for their clients now more than ever before. Issues of asset protection from financial and matrimonial creditors, as well as concerns about immaturity of heirs, has spiked a growth of trust preparation. It has never been more critical to understand the ins and outs of income taxation of trusts and estates and the preparation of the fiduciary income tax return. Recent shifts and changes in the taxation of estates and trusts have also changed some of the planning techniques that practitioners should consider when advising clients.  In this first of a two-part course, Steven Siegel will cover basic concepts and issues, revocable trusts, reportable income, deductions, and special rules.


Steven G. Siegel, JD, LLM

Steven G. Siegel, JD, LLM, is president of The Siegel Group, which provides consulting services to attorneys, accountants, business owners, family offices, and financial planners. Based in Morristown, New Jersey, the Group provides services throughout the United States.

Steven is the author of many books, including: The Grantor Trust Answer Book (2015 CCH); CPA’s Guide to Financial and Estate Planning (AICPA 2014); Federal Fiduciary Income Taxation (Foxmoor 2014); and Federal Estate and Gift Tax (Foxmoor 2014).

In conjunction with numerous tax-planning lectures he has delivered for the National Law Foundation, Steven has prepared extensive lecture materials on the following subjects: planning for an aging population, preparing the audit-proof federal estate tax return, business acquisitions, estate planning, dynasty trusts, planning with intentionally defective grantor trusts, S corporations, and many others.

Steven has delivered hundreds of lectures to thousands of attendees in live venues and via webinars throughout the United States on tax, business, and estate planning topics on behalf of numerous organizations, including Western CPE, the Heckerling Institute on Estate Planning, CCH, National Law Foundation, AICPA, the National Society of Accountants, CohnReznick, Foxmoor Continuing Education, many state CPA societies and estate planning councils, and on behalf of private companies.

He’s presently serving as an adjunct professor of law in the graduate tax program (LLM) of the University of Alabama School of Law, and he has served as an adjunct professor of law at Seton Hall University and Rutgers University law schools.

Steven holds a bachelor’s degree from Georgetown University (magna cum laude, Phi Beta Kappa); a juris doctor from Harvard Law School; and an LLM in taxation from New York University Law School.

Course Specifics

Mar 22, 2016

Compliance Information

IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-00939-16-O
IRS Federal Tax Law Credits: 4
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-0912
CTEC Federal Tax Law Credits: 4
Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Identify ways to help clients make the right choices in estate and trust planning 
  • Understand the basic concepts and issues of estates 
  • Understand the concepts of fiduciary income taxation and accounting issues
  • Describe the various trust options available in estate planning 
  • Identify the importance of grantor trusts in income tax planning
  • Identify when to elect to a Qualified Revocable Trust
  • Prepare a Form 1041 correctly 
  • Identify planning considerations and strategies for trusts and estates

Back to top