CPE + Events Catalog
2026-27 OSCPA-Select™ CPE Courses Now Available!
Browse CPE by Field of Study, and use the Format/Type filter to narrow by In-Person, Webcast, Bundles or On-Demand.
Trust & Estate Mastery Series Bundle
Multiple Events Between -
Up to 20.0 Credits
Member Price: $600
This comprehensive Trust & Estate Mastery Series is designed to equip CPAs, tax preparers, and fiduciary professionals with a complete understanding of trust taxation—from the basics of trust structure and document interpretation to advanced concepts like Distributable Net Income, complex trust elections, and the taxation of specialized trusts. Sign-up today and take the first step towards becoming a Trust & Estate expert!There are 10 courses in the bundle. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!
This Year's Best Income Tax, Estate Tax, and Financial-Planning Ideas - Webcast
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Online
8.0 Credits
Member Price: $315
With different tax rates for individuals and trusts, tax planning takes on more importance. New legislation increases the importance of generating new ideas for financial planning and saving for retirement. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money! Continually updated for legislative developments.NOTE: This course qualifies for IRS CE (PTIN) credit. To receive IRS CE credit, please email your PTIN to profdev@orcpa.org at the end of the course. Surgent will report credit at the end of each quarter.If you have questions, you can contact Professional Development at 503-641-7200, ext. 3 or email profdev@orcpa.org.
Estate Tax and Related Estate Planning Issues in Oregon (4 hours - morning) - Webcast
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Online
4.0 Credits
Member Price: $179
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There have been several changes in Oregon law, as well as changes in the federal law that impact estate planning in Oregon. The speakers will unwind the complicated changes in the law and address the nuances that affect proper planning for Oregon clients and their families.
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Creative Strategies for Buying, Selling, or Gifting a Business - Webcast
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Online
8.0 Credits
Member Price: $315
Buying, selling, or gifting a business requires thoughtful tax and estate planning to ensure a smooth and tax- efficient transaction. This course provides a practical overview of the key tax implications and planning techniques involved in structuring these transfers. You'll examine valuation methods, transaction types, and the tools needed to guide clients through complex business decisions. We'll also cover strategies for minimizing tax exposure and preserving family wealth, including the use of trusts, partnerships, and ESOPs. Special attention is given to transferring business interests in a way that aligns with both personal and financial goals. Whether planning an exit or succession strategy, this course prepares you to offer informed, creative solutions.
Trust & Estate Mastery Series: Reading Trust Documents (2 hours - late morning) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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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 event is part of the Trust & Estate Mastery Series Bundle. 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. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!
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Trust & Estate Mastery Series: Introduction to Trust Taxation (2 hours - late morning) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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In this session you will learn how the conduit theory works for trusts, differentiate how trusts account for trust accounting income, distributable net income, and taxable income, and how each of these accounting methods affect trust and beneficiary taxation, understand the differences between simple, complex and grantor trusts, and when trusts are required to file tax returns. This course is recommended to take first before the others in the series. This event is part of the Trust & Estate Mastery Series Bundle. 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. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!
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Trust & Estate Mastery Series: Understanding Grantor Trusts (2 hours - late morning) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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In this session you will learn to identify the powers and circumstances that cause a trust to be classified as a grantor trust, the history and uses of grantor trusts in tax planning including the use of intentionally defective grantor trusts, and gain an understanding of the scope and operation of IRC Sections 671-679 including reversionary interests, administrative powers including the "swap" power, retained powers over income, and general powers of appointment granted to persons other than the grantor. This event is part of the Trust & Estate Mastery Series Bundle. 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. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!
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Estate Planning for 2026 & Beyond: Oregon, Idaho & Washington Issues- Beaverton
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Beaverton
8.0 Credits
Member Price: $315
Estate planning continues to evolve as new laws, client needs, and societal shifts emerge. This comprehensive course highlights key developments shaping the future of estate planning, including legislative updates, digital asset integration, and advanced wealth transfer strategies. Through real-world examples and up-to-date insights, participants will learn to incorporate innovative tax planning techniques, address complex family structures, and offer customized, forward-looking estate plans. This course provides tools to help professionals support clients across generations while aligning with legal, social, and technological change. This course will address many issues that are specific to Oregon, Idaho, and Washington.
Estate Planning for 2026 & Beyond: Oregon, Idaho & Washington Issues - Webcast
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Online
8.0 Credits
Member Price: $315
Estate planning continues to evolve as new laws, client needs, and societal shifts emerge. This comprehensive course highlights key developments shaping the future of estate planning, including legislative updates, digital asset integration, and advanced wealth transfer strategies. Through real-world examples and up-to-date insights, participants will learn to incorporate innovative tax planning techniques, address complex family structures, and offer customized, forward-looking estate plans. This course provides tools to help professionals support clients across generations while aligning with legal, social, and technological change. This course will address many issues that are specific to Oregon, Idaho, and Washington.
The Complete Guide to Oregon Death Taxation - Beaverton
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Beaverton
8.0 Credits
Member Price: $315
Navigating tax compliance in the aftermath of an individual's passing can be particularly challenging for those unfamiliar with estate tax matters. This comprehensive course provides a practical, hands-on approach to preparing the Oregon Estate Tax Return. By understanding the unique aspects of Oregon Estate Tax Law and how it aligns with federal estate tax obligations, participants will gain the knowledge needed to navigate these complex issues confidently. In addition to covering the preparation of the Oregon Estate Tax Return, this course delves into postmortem estate planning considerations, probate and non-probate concerns, and other common challenges like valuation and joint tenancy. By the end of the course, participants will be equipped with the skills to manage estate tax matters efficiently, ensuring compliance and proper handling of clients' estate tax responsibilities.
The Complete Guide to Oregon Death Taxation - Webcast
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Online
8.0 Credits
Member Price: $315
Navigating tax compliance in the aftermath of an individual's passing can be particularly challenging for those unfamiliar with estate tax matters. This comprehensive course provides a practical, hands-on approach to preparing the Oregon Estate Tax Return. By understanding the unique aspects of Oregon Estate Tax Law and how it aligns with federal estate tax obligations, participants will gain the knowledge needed to navigate these complex issues confidently. In addition to covering the preparation of the Oregon Estate Tax Return, this course delves into postmortem estate planning considerations, probate and non-probate concerns, and other common challenges like valuation and joint tenancy. By the end of the course, participants will be equipped with the skills to manage estate tax matters efficiently, ensuring compliance and proper handling of clients' estate tax responsibilities.
The Complete Guide to Washington Death Taxation - Beaverton
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Beaverton
8.0 Credits
Member Price: $315
This comprehensive course equips financial professionals with the essential knowledge and practical strategies needed to navigate the complexities of Washington's estate tax laws effectively. Dive into step-by-step guidance on preparing the Washington Estate Tax Return, ensuring compliance while optimizing tax outcomes. From understanding probate considerations to unraveling valuation complexities, this course covers it all, empowering participants to confidently handle estate matters with precision and expertise. Join us and gain the skills needed to excel in postmortem tax compliance while providing invaluable support to clients in their estate planning journey.
The Complete Guide to Washington Death Taxation - Webcast
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Online
8.0 Credits
Member Price: $315
This comprehensive course equips financial professionals with the essential knowledge and practical strategies needed to navigate the complexities of Washington's estate tax laws effectively. Dive into step-by-step guidance on preparing the Washington Estate Tax Return, ensuring compliance while optimizing tax outcomes. From understanding probate considerations to unraveling valuation complexities, this course covers it all, empowering participants to confidently handle estate matters with precision and expertise. Join us and gain the skills needed to excel in postmortem tax compliance while providing invaluable support to clients in their estate planning journey.
Trust & Estate Mastery Series: Understanding Trust Accounting Income (2 hours - late morning) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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Trust Accounting Income used to allocate receipts and disbursement between current and remainder beneficiaries. In this session you will gain an understanding of the purpose and importance of trust accounting income which is a required statutory basis of accounting for trusts, gain a working knowledge of Oregon's Principal and Income Act (ORS 129), including the power to adjust and unitrust conversion powers, and learn to correctly compute trust accounting income. This event is part of the Trust & Estate Mastery Series Bundle. 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. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!
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Trust & Estate Mastery Series: Understanding Distributable Net Income (2 hours - afternoon) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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Distributable Net Income is used to determine how distributions to beneficiaries are taxed. In this session you will gain an understanding of the purpose and importance of distributable net income and how it is different from trust accounting income, differentiate between direct and indirect deductions, compute DNI, and apply DNI to required and discretionary distributions. This event is part of the Trust & Estate Mastery Series Bundle. 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. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!
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Trust & Estate Mastery Series: Treatment of Capital Gains in Trusts (2 hours - late morning) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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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. This event is part of the Trust & Estate Mastery Series Bundle. 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. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!
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Trust & Estate Mastery Series: Complex Trust Elections (2 hours - afternoon) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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In this session you will learn how and when to use the various tax elections available to complex trusts, including the 65 day election (663(b)), the mark-to-market election (643(e)(3)), the charitable deduction election (642(c)(1)), the estimated tax payment election (643(g)), and the QSST and ESBT elections for trusts holding S corporation stock. You will also learn how non-cash distributions and specific bequests are taxed. This event is part of the Trust & Estate Mastery Series Bundle. 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. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!
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Trust & Estate Mastery Series: Estate Elections and Administration (2 hours - late morning) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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Estates are also taxed under Subchapter J but they are different from trusts, including revocable trusts used for estate administration. In this session you will learn about the deductions and elections that are unique to probate estates, how and when to use the IRC 645 election to treat a revocable living trust as part of an estate, accounting for income in respect of a decedent (IRD), and how to coordinate income and deductions between the final 1040, the estate tax return, and the trust income tax return. This event is part of the Trust & Estate Mastery Series Bundle. 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. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!
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Trust & Estate Mastery Series: Oregon's Natural Resource Credit and Exemption Programs (2 hours - afternoon) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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In this session you will learn about Oregon's special estate tax reduction programs for decedent's holding natural resource property. You will learn how these two programs work and how to choose between them based on their requirements and benefits, what qualifies as natural resource property, and the reporting and recapture requirements for each program. This event is part of the Trust & Estate Mastery Series Bundle. 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. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!
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Trust & Estate Mastery Series: Understanding Generation Skipping Transfer Tax (2 hours - afternoon) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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Many trusts have been making distributions to the children of the grantors for 30-40 years. As these children pass on and assets are distributed to grandchildren, the generation skipping transfer tax comes into play. In this session you will gain a basic understanding of how this third transfer tax system works, when it applies, and what information you need in your files to correctly compute and report the tax, even if no tax is due. This event is part of the Trust & Estate Mastery Series Bundle. 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. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!
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