Estate & Trust Primer – Tax Staff Essentials (4 hours)

February 11, 2026 10:00am - 2:00pm PST

(Check-In 9:30am PST )

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4.0 Credits

Member Price $225.00

Non-Member Price $269.00

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Overview

A comprehensive guide to estate planning and the taxation of trusts.

Highlights

Types of trusts

Trustee powers

Recognition and realization of income

Elements of an estate

Taxation of trusts and estates

Basic concepts of estate planning

Designed For

CPAs

Financial advisers

Estate attorneys

Objectives

Identify the elements of a trust.
Recognize the difference between principal and income as defined by the Uniform Principal and Income Act (UPAIA).
Identify tax payment and reporting requirements for estates and trusts.
Distinguish between simple trusts and complex trusts.
Recall how pooled income funds are taxed.
Recall the filing requirements for estates and trusts.

Notice

“Adding to Calendar” does not register you for this event. Please either register online by clicking “Add to Cart” or contacting OSCPA at 503-641-7200 / 800-255-1470, ext. 3. Thank you!