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DTSTAMP:20260502T084839Z
DTSTART:20261201T180000Z
DTEND:20261201T200000Z
SUMMARY: Trust & Estate Mastery Series: Treatment of Capital Gains in Trusts (2 hours - late morning) - NEW! - Webcast
DESCRIPTION: Capital gains are generally not included in DNI and therefore are "trapped" inside the trust regardless of distributions. In this session you will learn how and when capital gains are to be included in DNI under the provisions IRS Reg 1.643(a)-3 and various methods for distributing capital gains to beneficiaries. \n  \nThis event is part of the <a href="https://www.orcpa.org/cpe/W801201">Trust &amp\; Estate Mastery Series Bundle</a>. There are 10 courses included in the bundle designed to equip CPAs\, tax preparers\, and fiduciary professionals with a complete understanding of trust taxation—from the basics to advanced concepts\n \nEach course is a stand-alone topic. If you miss one in the series\, no worries! Purchase individual courses or purchase the Trust &amp\; Estate Mastery Series Bundle and save up to $150! \n  
CLASS:PUBLIC
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