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From: Death & Taxes <george.uribe@elitaxation.com>
To: bruce@transocean.com
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Subject: Estate vs. Trust Fiduciary Returns
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 Content preview:  Death and Taxes: Decedent Tax Attributes, and Estate vs. Trust
    Fiduciary Returns Back on Popular Demand Death and Taxes: Decedent Tax Attributes,
    and Estate vs. Trust Fiduciary Returns NASBA 4.0 for CPAs and IRS 4.0 for
    EAs On Demand Webinar | Tue, January 16, 2018 | 240 minutes Available All
    Day Read More Learn to Manage Taxable Income, Estate or Trust Fiduciary Returns
    of Decedents [...] 
 
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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>Death and Taxes: Decedent Tax A=
ttributes, and Estate vs. Trust Fiduciary Returns</title><style>body {margi=
n: 10px 0; padding: 0 10px; background: #cecece; font-size: 16px; color:#00=
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color: #333333;}
@media only screen and (max-width:590px)
{ body,table,td,p,a,li,blockquote { -webkit-text-size-adjust:none !importan=
t; } table {width: 100% !important;} .responsive-image img { height: auto !=
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:24px; line-height:3=
4px; 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:38px; line-height=
:48px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuc=
het MS', Verdana, sans-serif"><strong>Death and Taxes: Decedent Tax Attribu=
tes, and Estate vs. Trust Fiduciary Returns</strong></font> </td></tr><tr><=
td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, serif; b=
ackground: #07456b; font-size: 25px; padding: 10px; border-bottom: 2px soli=
d #07456b;"><font style=3D"font-size:23px"><u>NASBA 4.0 for CPAs and IRS 4.=
0 for EAs</u></font></td></tr><tr><td valign=3D"top" align=3D"center" bgcol=
or=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Calibri,=
 serif; padding: 10px 10px 10px 10px; line-height: 25px; font-size: 18px;">=
<strong>On Demand Webinar | <u>Tue, January 16, 2018</u> | 240 minutes<br>A=
vailable 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: Cal=
ibri, serif; padding: 0 10px 10px 10px; font-size: 18px; line-height: 35px;=
"><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/06c7e8a66045139f=
348d11eb15fd6862/62222c08db20cc5940aa635f5f8651a1" style=3D"font-size:20px;=
 background:#f05910; color:#ffffff; text-decoration:none; padding:3px; bord=
er-radius:5px;" rel=3D"06c7e8a66045139f348d11eb15fd6862"><b> =C2=A0=C2=A0 R=
ead More =C2=A0=C2=A0</b></a></td></tr><tr><td style=3D"color: #003366; fon=
t-family: Calibri, serif; padding: 10px 15px 10px 15px; margin: 0px;" bgcol=
or=3D"#ffffff"><strong>Learn to Manage Taxable Income, Estate or Trust Fidu=
ciary Returns of Decedents</strong><br><br>When a taxpayer dies, a new taxp=
ayer is born! The type of taxpayer that is born is directly related to the =
estate planning of the decedent and the types of assets the decedent owned =
and how they were titled. Your new tax client will come under the legal and=
 taxation rules specific to the administration of small estates, probate es=
tates or trusts.</td></tr><tr><td style=3D"color: #003366; font-family: Cal=
ibri, serif; padding: 10px 15px; margin: 0px;" bgcolor=3D"#ffffff">This ses=
sion with taxation expert <strong>Vicki Mulak, EA, CFP=C2=AE</strong>, will=
 enable tax professionals to gain competencies in administration of an esta=
te or trust and the associated tax returns, and to brush up their skills wi=
th final 1040s and fiduciary returns. Tax professionals just getting their =
feet wet in this very rewarding area of tax practice will also find this se=
ssion indispensable. Vicki will provide examples of common scenarios with c=
alculations and completed tax forms. She=E2=80=99ll also provide you with i=
nformation regarding recent changes affecting how to make a late probabilit=
y election.</td></tr><tr><td style=3D"color: #003366; font-family: Calibri,=
 serif; padding: 15px 15px 0px 15px; margin: 0px;" bgcolor=3D"#ffffff"><str=
ong>Session Highlights</strong><ul><li>Gain competencies in the basic admin=
istration of an estate or trust and the associated tax returns</li><li>Reco=
gnize the documents associated with court oversight of an estate and order =
for final distribution</li><li>Increase skill level in preparation of final=
 1040s for decedents and Forms 1041 for estates and trusts</li></ul></td></=
tr><tr><td style=3D"color: #003366; font-family: Calibri, serif; padding: 1=
0px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><strong>NASBA &amp; I=
RS 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: Vicki L. Mulak, EA, CF=
P=C2=AE</strong></td></tr><tr><td valign=3D"top" align=3D"center" bgcolor=
=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Calibri, s=
erif; padding: 0px 10px; font-size: 18px; line-height: 30px;"><a href=3D"ht=
tps://d38rqs2egh08o4.cloudfront.net/nuoroda/1c8a8b9922ea201b49b091c66d5f407=
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5910; color:#ffffff; text-decoration:none; padding:3px; border-radius:5px;"=
 rel=3D"1c8a8b9922ea201b49b091c66d5f4074"><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" height=3D"30" style=3D"color: #003366; font-family: Calibri, s=
erif; padding: 10px 10px 1px 10px; font-size: 18px; line-height: 30px;">Use=
 <strong style=3D" font-size:18px;">DK20</strong> to get <strong style=3D" =
font-size:18px;">$20</strong> off.<br>For group discounts, please call <str=
ong><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/52d4088b0ac775=
5eed93af32198b0573/62222c08db20cc5940aa635f5f8651a1" target=3D"_blank" rel=
=3D"52d4088b0ac7755eed93af32198b0573">1-800-223-8720</a></strong>.</td></tr=
><tr><td align=3D"center" valign=3D"top" bgcolor=3D"#ffffff" style=3D"color=
: #003366; font-family: Calibri, serif; font-size: 11px; line-height: 15px;=
 padding: 10px;"><hr><strong>Disclaimer:</strong> The content herein does n=
ot represent any association between IRS and Eli Financial LLC. IRS neither=
 endorses any product of Eli Financial LLC nor warrants accuracy of the con=
tent hereto.</td></tr></table><table cellpadding=3D"0" cellspacing=3D"0" al=
ign=3D"center" bgcolor=3D"#ffffff" style=3D"border-collapse: collapse; font=
-size: 11px; width: 600px; color: #003366;"><tr><td style=3D"color: #000000=
; font-family: Calibri, serif; background: #cecece; padding: 10px 0;"><stro=
ng>Reference No.:</strong> EMLT1003_12JAN</td></tr></table><p align=3D"cent=
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