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Fiduciary Accounting and Tax Preparation of Estates and Trusts


(Check-In 7:30am)

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Hilton Garden Inn

3720 N Reserve St
Missoula, MT 59808

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8.00 Credits

Member Price $300.00

Price will increase by $50 after 8/1

Non-Member Price $350.00

Price will increase by $50 after 8/1


This program examines the critical issues, rules, and special opportunities when preparing your clients Form 1041 U.S. Income Tax Return for Estates and Trusts. Learn what is considered taxable income; filing requirements and deadlines; impact of the 3.8% Medicare surtax on net investment income; and the 10 principles of tax accounting for trust income.


  • 2022 rates and brackets.
  • Calculating a trust's AGI.
  • Filing requirements, deadlines and penalties.
  • 3.8% Medicare surtax on net investment income (NII).
  • Simple vs. complex trusts.
  • Grantor Trusts: Four options to report activity.
  • Fiduciary Accounting and the 10 Principles of tax accounting for trust income.
  • Section 643 (g) Election.
  • Taxable income of trusts, estate and beneficiaries.
  • Deductions.
  • Distributions


A basic working knowledge of Form 1041 and estates and trusts.

Designed For

Experienced CPAs working with estates and trusts.


Upon completion of this course you will be able to:

Provide a working knowledge of tax rules and guidelines of estates and trusts returns. 

 Discuss planning and potential pitfalls.


Leader Bios

Doug Van Der Aa

Douglas J. VanDerAa, CPA, JD, has been a discussion leader for Federal Tax Workshops, Inc., East Lansing for the past 6 years. He is a lively and energetic speaker – especially on the subject of taxes and ethics, and has extensive experience in leading discussions in conferences, seminars and webinars. Doug is a regular and highly rated speaker and seminar leader for the Michigan Association of Certified Public Accountants, as well as other organizations throughout the country. Doug has over 20 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. Formerly, Doug was a Tax Manager with Hungerford, Aldrin, Nichols & Carter, P.C. in Grand Rapids, Michigan, where his practice concentrated on the tax needs of mid-sized closely held businesses, with their related pass-through entities, complex individual returns including AMT issues, estates and trusts. Most recently, Doug served a one-year term as Assistant Professor of Accounting and Taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs. He earned his Bachelor of Arts degree with a major in accounting from Dordt College and his Juris Doctor from the University of Illinois College of Law.

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Non-Member Price $350.00

Member Price $300.00