This course includes a discussion of life time and post-mortem planning opportunities using trusts for individuals and their families. The course also discusses the impact of various types of “trust income” and “corpus” and its impact on the tax consequences to the trust or estate and its 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.