Date: May 20th, 2026

Time: 2pmET | 1pm CT | 12pm MT | 11am PT

Duration: 120 Minutes

Description:

Fiduciary tax law is one of the most nuanced areas in tax practice  but mastering it opens the door to delivering exceptional value for high-net-worth clients with complex estate and trust structures. This CE course takes you step by step through essential planning strategies, from the basics of grantor trusts to advanced Form 1041 filings, giving you the confidence to handle these matters accurately and efficiently.

Your clients already have or soon will have settled trusts and taxable estates requiring careful federal income tax planning and compliance. These matters involve specialized rules that go far beyond standard individual returns. In this power-packed webinar, renowned tax attorney Bob Keebler walks you through the most critical fiduciary tax issues practitioners face today

You’ll gain practical, actionable insights on optimizing tax outcomes, staying compliant with the latest reforms, and applying real-world strategies your clients can benefit from immediately.

Topic Covered :

• Taxable income vs. fiduciary accounting income.
• Distributable Net Income (DNI).
• IRC §663(b) — The “65-Day Rule”.
• The Tier System and Separate Share Rule.
• Passive activity rules for trusts.
• 3.8% Net Investment Income Tax (NIIT).
• IRC §691(c) deduction and deductions on termination.
• QSST and ESBT elections.
• Shifting income through trust distributions.
• Limits on miscellaneous itemized deductions
• State income tax planning for trusts.
• Form 1041 worked examples.
• Grantor trust and DAPT reporting

Learning Objectives :

• Distinguish between the four primary trust types for income tax purposes  simple, complex, grantor, and charitable  and identify the tax treatment applicable to each.
• Apply Form 1041 filing requirements accurately, including income reporting, deductions, and distribution rules, while avoiding the most common compliance errors.
• Calculate Distributable Net Income (DNI) and explain how it determines the tax consequences of trust and estate distributions to beneficiaries.
• Utilize advanced planning strategies including the IRC §663(b) 65-Day Rule, income shifting through distributions, and bracket management —to minimize fiduciary income tax liability.
• Identify the impact of the 3.8% Net Investment Income Tax and passive activity rules on trusts and estates, and apply strategies to reduce exposure.
• Recognize the reporting requirements for grantor trusts, DAPTs, QSST and ESBT elections, and the IRC §691(c) deduction to ensure full compliance and optimal tax outcomes.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 minutes

Who Should Attend

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Robert Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA
Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by Forbes as one of the 2024 America’s Top 200 CPAs, by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States, and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration