Session 1: 2026 Trust & Estate Mastery Series: Reading Trust Documents - Informational Only (No CPE) - Video Replay

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Overview

Session 1 in the Trust & Estate Mastery Series on Reading Trust Documents was recorded. In this session you will learn how to create a synopsis of critical trust terms and provisions, correctly interpret mandatory and discretionary distribution language, understand how the marital deduction functions for trusts, and identify and understand the tax implications of various trust funding formulas. This course is recommended to take first before the others in the series.

This Informational (no CPE) video replay is NOT designed for CPE credit. You will receive a link to the recorded program and one set of participant materials.

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Highlights

Creating a clear synopsis of critical trust terms and provisions
Identifying key administrative and dispositive provisions in trust documents
Interpreting mandatory vs. discretionary distribution language
Understanding trustee powers and beneficiary rights
Marital deduction planning within trust structures
How QTIP and other marital deduction trusts function
Tax implications of various trust funding formulas
Formula clauses and allocation mechanics (pecuniary vs. fractional share)
Income tax and estate tax considerations in trust administration
Common drafting pitfalls and interpretation challenges

Designed For

CPAs, tax preparers, and fiduciary professionals who want to understand trust taxation-from the basics of trust structure and document intrepretation to advanced concepts.

Objectives

Leader(s):

Clinton Bentz, Member, Clint Bentz Consulting LLC (Scio, 97374)

Leader Bios

Clinton Bentz, Member, Clint Bentz Consulting LLC (Scio, 97374)

Clint Bentz, CPA, CMA is the founder and managing member of Clint Bentz Consulting, LLC, a family business consulting firm specializing in estate and succession planning for family-owned businesses. Prior to founding Clint Bentz Consulting in 2018, he worked as a corporate controller and planned giving officer, and then spent 30 years working in public accounting as a CPA at Boldt Carlisle + Smith, becoming a Member of the firm in 1999 and leading the firm's trust and estate group. Clint also serves as adjunct faculty for Cannon Financial Institute, teaching courses on advising family business owners on succession, fiduciary income tax, estate, gift and generation skipping transfer taxes, and charitable giving, trusts and foundations. His award-winning "Ties to the Land: Your Family Forest Heritage" succession planning curriculum is published in partnership with the OSU Extension Service and the OSU Austin Family Business Program and has been used in 22 states. As a family forest landowner he and his family were recognized as the 2002 National Outstanding Tree Farmers of the Year by the American Forest Foundation. He is the past chair of the American Forest Foundation and American Tree Farm System and is an OSU Extension Service Master Woodland Manager. He has served on several Oregon Board of Forestry working groups and is a long-standing member and former chair of the OSCPA Forest Products Committee. He helped rewrite Oregon's estate tax statute in 2011 and Oregon's property tax statutes for woodland owners in 2003. He is the chairman of the pastoral council for the Archdiocese of Portland and the music director at Our Lady of Lourdes Catholic Church.

(6/2/26)

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