This class delves into more complex trust and estate taxation issues. These will include the reporting of more difficult gross income items (e.g., S-Corporation and Partnership Schedule K-1s), how to handle charitable contributions and deduction items, and the impact of distributable net income (DNI) on the Trust and the Trust’s beneficiaries.
CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.