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From: Form 1041 & Subchapter J <george.uribe@elitaxation.com>
To: bruce@transocean.com
Message-ID: <f9e5752b940b552f5a0e0e3bfdbcc7d5.1512041872785.newsletter@synergia.data.lt>
Subject: Tax Treatment of Fiduciary Entities & Primer on Subchapter J
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 Content preview:  Form 1041 Preparation: Primer on Subchapter J Back on Popular
    Demand Form 1041 Preparation: Primer on Subchapter J NASBA 4.0 for CPAs and
    IRS 4.0 for EAs On Demand Webinar | Tue, December 5, 2017 | 240 minutes Available
    All Day Read More Understand the Tax Treatment of Fiduciary Entities to Ensure
    Compliance Under Form 1041 [...] 
 
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.=
w3.org/TR/html4/loose.dtd"><html><head><meta http-equiv=3D"Content-Type" co=
ntent=3D"text/html; charset=3Dutf-8"><title>Form 1041 Preparation: Primer o=
n Subchapter J</title><style>body {margin: 10px 0; padding: 0 10px; backgro=
und: #cecece; font-size: 16px; color:#003366;} table {border-collapse: coll=
apse;} td {font-family: Calibri, serif; color: #333333;}
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important; max-width: 100% !important; width: 100% !important; } }</style><=
/head><body style=3D"background: #cecece; color: #003366; font-size: 16px; =
margin: 0; padding: 0;"><table cellpadding=3D"0" cellspacing=3D"0" align=3D=
"center" bgcolor=3D"#ffffff" style=3D"border-collapse: collapse; font-size:=
 16px; width: 600px; color: #003366; border: 1px solid; margin-top: 10px;">=
<tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, ser=
if; background: #07456b; font-size: 25px; padding: 10px 10px 1px 10px; bord=
er-bottom: 2px solid #07456b;"><font style=3D"font-size:26px; line-height:3=
6px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuche=
t MS', Verdana, sans-serif"><em>Back on Popular Demand</em></font></td></tr=
><tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, se=
rif; background: #07456b; font-size: 25px; padding: 10px 10px 10px 10px; bo=
rder-bottom: 2px solid #07456b;"><font style=3D"font-size:44px; line-height=
:54px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuc=
het MS', Verdana, sans-serif"><strong>Form 1041 Preparation:<br> Primer on =
Subchapter J</strong></font></td></tr><tr><td align=3D"center" style=3D"col=
or: #ffffff; font-family: Calibri, serif; background: #07456b; font-size: 2=
5px; padding: 10px; border-bottom: 2px solid #07456b;"><font style=3D"font-=
size:22px"><u>NASBA 4.0 for CPAs and IRS 4.0 for EAs</u></font></td></tr><t=
r><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" sty=
le=3D"color: #003366; font-family: Calibri, serif; padding: 10px 10px 10px =
10px; line-height: 25px; font-size: 18px;"><strong>On Demand Webinar | <u>T=
ue, December 5, 2017</u> | 240 minutes<br>Available All Day</strong></td></=
tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30=
" style=3D"color: #003366; font-family: Calibri, serif; padding: 0 10px 10p=
x 10px; font-size: 18px; line-height: 35px;"><a href=3D"https://d38rqs2egh0=
8o4.cloudfront.net/nuoroda/dec80f5b1af6bd3864224b33517bd484/62222c08db20cc5=
940aa635f5f8651a1" style=3D"font-size:20px; background:#f05910; color:#ffff=
ff; text-decoration:none; padding:3px; border-radius:5px;" rel=3D"dec80f5b1=
af6bd3864224b33517bd484"><b> =C2=A0=C2=A0 Read More =C2=A0=C2=A0</b></a></t=
d></tr><tr><td style=3D"color: #003366; font-family: Calibri, serif; paddin=
g: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><strong>Understan=
d the Tax Treatment of Fiduciary Entities to Ensure Compliance Under Form 1=
041</strong><br><br>Tax compliance issues for fiduciary entities are someti=
mes confusing to practitioners because many lack experience in this area. W=
hen a taxpayer dies, certain income that wasn't included on his or her fina=
l return must be reported to the IRS. The IRS considers the estate as a tax=
able entity separate from the decedent and expects the income earned by the=
 estate's assets to be reported every year until the final distribution of =
its assets to heirs and beneficiaries. Form 1041, the U.S. Income Tax Retur=
n for Estates and Trusts, is filed by a fiduciary to report the estate or t=
rust's income to the IRS. Tax practitioners who are unfamiliar with fiducia=
ry entities' tax compliance issues must first understand the basic issues o=
f estates and trusts.</td></tr><tr><td style=3D"color: #003366; font-family=
: Calibri, serif; padding: 10px 15px; margin: 0px;" bgcolor=3D"#ffffff">Thi=
s session, the first of a two-part series, with tax attorney <strong>Arthur=
 Werner</strong> will explain the basics of tax treatment of fiduciary enti=
ties and equip you with a practical understanding of estates and trusts as =
well. This session will provide an overview and guide to understanding Subc=
hapter J of the Internal Revenue Code, which deals with taxation of estates=
, trusts, beneficiaries and decedents. You'll learn all the essential steps=
 in preparing Form 1041.</td></tr><tr><td style=3D"color: #003366; font-fam=
ily: Calibri, serif; padding: 15px 15px 0px 15px; margin: 0px;" bgcolor=3D"=
#ffffff"><strong>Session Highlights</strong><p>After attending this session=
 you will:</p><ul><li>Understand specific issues regarding a decedent's est=
ate</li><li>Understand specific issues regarding a trust</li><li>Understand=
 the classification of trust entities</li><li>Understand various fiduciary =
issues</li><li>Understand the basics of Subchapter J of the Internal Revenu=
e Code</li><li>Know how to comply with "Obamacare" tax compliance issues</l=
i><li>Get case studies regarding reading an estate document</li></ul></td><=
/tr><tr><td style=3D"color: #003366; font-family: Calibri, serif; padding: =
10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><strong>NASBA &amp; =
IRS Category of Study: Taxes</strong><br><br><strong>Level: Basic</strong><=
/td></tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=
=3D"30" style=3D"color: #003366; font-family: Calibri, serif; padding: 10px=
 10px 10px 10px; font-size: 18px;"> <strong>Faculty: Arthur Werner</strong>=
</td></tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" heigh=
t=3D"30" style=3D"color: #003366; font-family: Calibri, serif; padding: 0px=
 10px; font-size: 18px; line-height: 30px;"><a href=3D"https://d38rqs2egh08=
o4.cloudfront.net/nuoroda/9c05ee6e408694fc747cc245f0d3493c/62222c08db20cc59=
40aa635f5f8651a1" style=3D"font-size:20px; background:#f05910; color:#fffff=
f; text-decoration:none; padding:3px; border-radius:5px;" rel=3D"9c05ee6e40=
8694fc747cc245f0d3493c"><b> =C2=A0=C2=A0 Register Now =C2=A0=C2=A0</b></a><=
/td> </tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" heigh=
t=3D"30" style=3D"color: #003366; font-family: Calibri, serif; padding: 10p=
x 10px 1px 10px; font-size: 18px; line-height: 30px;">Use <strong style=3D"=
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20</strong> off. <br>For group discounts, please call <strong><a href=3D"ht=
tps://d38rqs2egh08o4.cloudfront.net/nuoroda/34b4b76d04032ee7c1261e1f110847f=
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e7c1261e1f110847f6">1-800-223-8720</a></strong>.</td></tr><tr><td align=3D"=
center" valign=3D"top" bgcolor=3D"#ffffff" style=3D"color: #003366; font-fa=
mily: Calibri, serif; font-size: 11px; line-height: 15px; padding: 10px;"><=
hr><strong>Disclaimer:</strong> The content herein does not represent any a=
ssociation between IRS and Eli Financial LLC. IRS neither endorses any prod=
uct of Eli Financial LLC nor warrants accuracy of the content hereto.</td><=
/tr></table><table cellpadding=3D"0" cellspacing=3D"0" align=3D"center" bgc=
olor=3D"#ffffff" style=3D"border-collapse: collapse; font-size: 11px; width=
: 600px; color: #003366;"><tr><td style=3D"color: #000000; font-family: Cal=
ibri, serif; background: #ffffff; padding: 10px 0;"><strong>Reference No.:<=
/strong> E99NSUNL<br><a href=3D"https://d38rqs2egh08o4.cloudfront.net/recip=
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