Return-Path: <newsletter@vsmtp1.com>
Received: from vps.transocean.com
	by vps.transocean.com with LMTP id EEMYF2AlY1rtGwAAInt2oQ
	; Sat, 20 Jan 2018 03:17:52 -0800
Return-path: <newsletter@vsmtp1.com>
Envelope-to: bruce@transocean.com
Delivery-date: Sat, 20 Jan 2018 03:17:52 -0800
Received: from 1fc1c031.sendfusion.com ([31.193.192.49]:36207)
	by vps.transocean.com with esmtp (Exim 4.89_1)
	(envelope-from <newsletter@vsmtp1.com>)
	id 1ecr9S-0001qP-Sm
	for bruce@transocean.com; Sat, 20 Jan 2018 03:17:52 -0800
DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; s=key1; d=sendfusion.com;
 h=From:To:Message-ID:Subject:MIME-Version:Content-Type:List-Unsubscribe:Date;
 bh=E6q4MBLzeWes94Io92WBQFqHjwk=;
 b=W97DvMuNYibmZd05x3/0fmZQAGcEf3VgGqSYPaKIEW57pyHtqjV4HBiwwH6xlIjdYDZ7e79pzli4
   rl3/8MoUaVCM24PVbk3z/UuAveBArIEqsQNwcv7JytWRV4H8btbHTlTO43zgB/TP3oHrhjzwXH6N
   dTV+Rl4ih9BATapIAcc=
From: Federal Form 1041 <george.uribe@elitaxation.com>
To: bruce@transocean.com
Message-ID: <cafdb2953a3ae46c8af69542bcd82543.1516446974574.newsletter@synergia.data.lt>
MIME-Version: 1.0
Content-Type: multipart/alternative; 
	boundary="----=_Part_2573719_447287635.1516446974574"
Precedence: bulk
Feedback-ID: 2730:56396:campaign:SenderNET
X-Sender-ID: cafdb2953a3ae46c8af69542bcd82543
List-Unsubscribe: <http://dev.sender.lt/atsisakymas/cafdb2953a3ae46c8af69542bcd82543>, <mailto:abuse@sender.lt?subject=cafdb2953a3ae46c8af69542bcd82543&body=http://dev.sender.lt/atsisakymas/cafdb2953a3ae46c8af69542bcd82543>
Date: Sat, 20 Jan 2018 13:16:14 +0200
X-Spam-Status: Yes, score=3.3
X-Spam-Score: 33
X-Spam-Bar: +++
X-Spam-Report: Spam detection software, running on the system "vps.transocean.com",
 has identified this incoming email as possible spam.  The original
 message has been attached to this so you can view it or label
 similar future email.  If you have any questions, see
 root\@localhost for details.
 
 Content preview:  The Line-by-Line Preparation of Form 1041 Few Hours Left to
    Register! The Line-by-Line Preparation of Form 1041 NASBA 3.0 for CPAs and
    IRS 3.0 for EAs On Demand Webinar | Sat, January 20, 2018 (Today) Available
    All Day | 150 minutes Read More Understand How to Prepare the Form 1041 for
    Filing an Estate's Income Tax Return [...] 
 
 Content analysis details:   (3.3 points, 3.0 required)
 
  pts rule name              description
 ---- ---------------------- --------------------------------------------------
  0.5 KAM_NUMSUBJECT         Subject ends in numbers
  0.0 URIBL_BLOCKED          ADMINISTRATOR NOTICE: The query to URIBL was blocked.
                             See
                             http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block
                              for more information.
                             [URIs: cloudfront.net]
  0.0 T_SPF_TEMPERROR        SPF: test of record failed (temperror)
  0.2 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level mail
                             domains are different
  0.8 BAYES_50               BODY: Bayes spam probability is 40 to 60%
                             [score: 0.4353]
  0.8 MPART_ALT_DIFF         BODY: HTML and text parts are different
  0.0 HTML_MESSAGE           BODY: HTML included in message
  0.4 MIME_HTML_MOSTLY       BODY: Multipart message mostly text/html MIME
  0.6 KAM_ADVERT2            RAW: This is probably an unwanted commercial email...
 -0.1 DKIM_VALID             Message has at least one valid DKIM or DK signature
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily valid
X-Spam-Flag: YES
Subject:  ****SPAM****  Few Hours Left: Line-by-Line Preparation of Form 1041

------=_Part_2573719_447287635.1516446974574
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 7bit


------=_Part_2573719_447287635.1516446974574
Content-Type: text/html;charset=UTF-8
Content-Transfer-Encoding: quoted-printable

<!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>The Line-by-Line Preparation of=
 Form 1041</title><style>body {margin: 10px 0; padding: 0 10px; background:=
 #cecece; font-size: 16px; color:#003366;} table {border-collapse: collapse=
;} td {font-family: Calibri, serif; 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>Few Hours Left to Register!</em></font> </t=
d></tr><tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calib=
ri, serif; background: #07456b; font-size: 25px; padding: 10px 10px 10px 10=
px; border-bottom: 2px solid #07456b;"><font style=3D"font-size:44px; line-=
height:54px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', '=
Trebuchet MS', Verdana, sans-serif"><strong>The Line-by-Line Preparation of=
 Form 1041</strong></font> </td></tr><tr><td align=3D"center" style=3D"colo=
r: #ffffff; font-family: Calibri, serif; background: #07456b; font-size: 25=
px; padding: 10px; border-bottom: 2px solid #07456b;"><font style=3D"font-s=
ize:22px"><u>NASBA 3.0 for CPAs and IRS 3.0 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>S=
at, January 20, 2018</u> (Today)<br>Available All Day | 150 minutes</strong=
></td></tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" heig=
ht=3D"30" style=3D"color: #003366; font-family: Calibri, serif; padding: 0 =
10px 10px 10px; font-size: 18px; line-height: 35px;"><a href=3D"https://d38=
rqs2egh08o4.cloudfront.net/nuoroda/67996f09e16ad42333b4d7764d14390a/62222c0=
8db20cc5940aa635f5f8651a1" style=3D"font-size:20px; background:#f05910; col=
or:#ffffff; text-decoration:none; padding:3px; border-radius:5px;" rel=3D"6=
7996f09e16ad42333b4d7764d14390a"><b> =C2=A0=C2=A0 Read More =C2=A0=C2=A0</b=
></a></td></tr><tr><td style=3D"color: #003366; font-family: Calibri, serif=
; padding: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><strong>U=
nderstand How to Prepare the Form 1041 for Filing an Estate's Income Tax Re=
turn</strong><br><br>When a decedent leaves a fiduciary in charge of his or=
 her estate, the fiduciary must fill out a special form with the Internal R=
evenue Service (IRS) to report what happens with the estate or trust. Incom=
e, deductions, gains and losses, as well as income that is distributed to b=
eneficiaries or accumulated or held for future distribution to them, and an=
y income tax liability of the estate or trust, must all be reported, accord=
ing to the IRS. And don't forget any household employees and their wages =
=E2=80=93 the fiduciary must ensure employment taxes are reported to the IR=
S.</td></tr><tr><td style=3D"color: #003366; font-family: Calibri, serif; p=
adding: 10px 15px; margin: 0px;" bgcolor=3D"#ffffff">The resulting tax comp=
liance issues can be dizzying, especially to practitioners who have never w=
orked with fiduciary reporting and Form 1041 before. Preparing a U.S. incom=
e tax return for an estate or trust involves many issues that are not intui=
tive and that require some practice to get right. Don't let your client be =
a test case! Join this session with tax attorney <strong>Arthur Joseph Wern=
er</strong> and get a clear idea of how to handle the Form 1041 and all its=
 reporting complexities. Arthur will equip you with a practical understandi=
ng of the issues involved in preparing Form 1041, including a line-by-line =
presentation of the form.</td></tr><tr><td style=3D"color: #003366; font-fa=
mily: Calibri, serif; padding: 15px 15px 0px 15px; margin: 0px;" bgcolor=3D=
"#ffffff"><strong>Session Highlights</strong><p>After attending this sessio=
n you will:</p><ul><li>Learn how to prepare a Form 1041</li><li>Get an unde=
rstanding of distributable net income (DNI)</li><li>Get an understanding of=
 income in respect of a decedent (IRD)</li><li>Get line-by-line instruction=
 for completing Form 1041</li><li>Understand the "Information" section</li>=
<li>Know the "Nine Questions" and how to answer them</li><li>Understand Inc=
ome lines and deduction lines</li><li>Know how to fill out Schedule A =E2=
=80=93 Charitable deductions</li><li>Know how to fill out Schedule B =E2=80=
=93 Income distribution deduction</li><li>Be adept with other schedules</li=
><li>Correctly execute tax computation</li><li>Know how to fill out Schedul=
e K and Schedule K-1</li></ul></td></tr><tr><td style=3D"color: #003366; fo=
nt-family: Calibri, serif; padding: 10px 15px 10px 15px; margin: 0px;" bgco=
lor=3D"#ffffff"><strong>NASBA &amp; IRS Category of Study: Taxes</strong><b=
r><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" alig=
n=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; fon=
t-family: Calibri, serif; padding: 0px 10px; font-size: 18px; line-height: =
30px;"><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/130ccf12181=
135c092ac682655c74ac7/62222c08db20cc5940aa635f5f8651a1" style=3D"font-size:=
20px; background:#f05910; color:#ffffff; text-decoration:none; padding:3px;=
 border-radius:5px;" rel=3D"130ccf12181135c092ac682655c74ac7"><b> =C2=A0=C2=
=A0 Register Now =C2=A0=C2=A0</b></a></td> </tr><tr><td valign=3D"top" alig=
n=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; fon=
t-family: Calibri, serif; padding: 10px 10px 1px 10px; font-size: 18px; lin=
e-height: 30px;">Use <strong style=3D" font-size:18px;">MD30</strong> to ge=
t <strong style=3D" font-size:18px;">$30</strong> off.<br>For group discoun=
ts, please call <strong><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nu=
oroda/b8f263849c121df4076ee793322be0c6/62222c08db20cc5940aa635f5f8651a1" ta=
rget=3D"_blank" rel=3D"b8f263849c121df4076ee793322be0c6">1-800-223-8720</a>=
</strong>.</td></tr><tr><td align=3D"center" valign=3D"top" bgcolor=3D"#fff=
fff" style=3D"color: #003366; font-family: Calibri, serif; font-size: 11px;=
 line-height: 15px; padding: 10px;"><hr><strong>Disclaimer:</strong> The co=
ntent herein does not represent any association between IRS and Eli Financi=
al LLC. IRS neither endorses any product of Eli Financial LLC nor warrants =
accuracy of the content hereto.</td></tr></table><table cellpadding=3D"0" c=
ellspacing=3D"0" align=3D"center" bgcolor=3D"#ffffff" style=3D"border-colla=
pse: collapse; font-size: 11px; width: 600px; color: #003366;"><tr><td styl=
e=3D"color: #000000; font-family: Calibri, serif; background: #cecece; padd=
ing: 10px 0;"><strong>Reference No.:</strong> EMLT19AX</td></tr></table><p =
align=3D"center"><font color=3D"#000000" size=3D"1" face=3D"Arial">We hope =
you found this message to be useful.<br>If you don't wish to receive any fu=
rther communication, please click the unsubscribe link below.
Your request will be processed within 10 days. This is an advertisement. <b=
r>Eli Financial | 2222 Sedwick Rd, Durham NC 27713 | 1-800-223-8720 <br>Thi=
s message has been sent by Eli Financial.</font></p><img src=3D"https://d38=
rqs2egh08o4.cloudfront.net/campaigns/register_open/cafdb2953a3ae46c8af69542=
bcd82543" width=3D"1" height=3D"1" border=3D"0" alt=3D"" style=3D"height:1p=
x !important;width:1px !important;border-width:0 !important;margin-top:0 !i=
mportant;margin-bottom:0 !important;margin-right:0 !important;margin-left:0=
 !important;padding-top:0 !important;padding-bottom:0 !important;padding-ri=
ght:0 !important;padding-left:0 !important;outline-style:none;text-decorati=
on:none;display:block;"></body><img src=3D"https://d38rqs2egh08o4.cloudfron=
t.net/campaigns/register_open/cafdb2953a3ae46c8af69542bcd82543" width=3D"1"=
 height=3D"1" border=3D"0" alt=3D"" style=3D"height:1px !important;width:1p=
x !important;border-width:0 !important;margin-top:0 !important;margin-botto=
m:0 !important;margin-right:0 !important;margin-left:0 !important;padding-t=
op:0 !important;padding-bottom:0 !important;padding-right:0 !important;padd=
ing-left:0 !important;outline-style:none;text-decoration:none;display:block=
;"></html><html><center><a href=3D"https://d38rqs2egh08o4.cloudfront.net/re=
cipients/unsubscribe/cafdb2953a3ae46c8af69542bcd82543">Click here to Unsubs=
cribe</a></center></html>
------=_Part_2573719_447287635.1516446974574--
