Learning Path Overview
Trusts and estates present unique tax, planning, and compliance challenges that require specialized knowledge and careful execution. This learning path brings together three complementary courses that guide accounting and tax professionals through key considerations in estate planning involving minors, as well as foundational and advanced preparation of Form 1041 for trusts and estates.
Designed to progress from planning concepts to practical tax preparation, this learning path equips learners with both strategic insight and technical expertise to confidently navigate fiduciary income tax responsibilities and reduce procedural and tax risks for clients.
Courses Included in This Learning Path
Avoiding Procedural and Tax Complexities When Naming Minors in Your Estate Plan
2026 Form 1041: Basic Trust and Estate Income Tax Preparation – Part 1
2026 Form 1041: Advanced Concepts in Fiduciary Income Tax – Part 2
- Administering & Mitigating Tax Consequences for Retirement Plans Paid to Trusts
Learning Outcomes
After completing this learning path, participants will be able to:
- Identify and mitigate planning risks when minors are named in estate plans
- Prepare Form 1041 with greater accuracy and confidence
- Apply both basic and advanced fiduciary income tax concepts
- Navigate common compliance challenges in trust and estate taxation
Strengthen your expertise in estate planning and fiduciary income tax compliance with this comprehensive learning path, available on CCH® CPELink.
