ACPEN: Fiduciary Accounting for Estates and Trusts

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Availability

Registration Required

Online Meeting

Aug 26, 2026 1:00 PM - 4:37 PM CT

Cost

Member: $260.00

Non-Member: $345.00

Retired: $260.00

Educator & Government & Non-Profit Employee: $260.00

Credit Offered

4 CPE Credits

Financial accounting for trusts and estates is one of the least understood branches of accounting. It is not particularly concerned with recording income and expenses but is obsessed with determining whether receipts and expenditures are assigned to income or principal/corpus. This course will dive into this tricky area and provide a reporting guide for fiduciary accounting.

Apply a working knowledge of the financial accounting rules for estates and trusts
Identify planning and potential pitfalls

10 Principles of Tax Accounting for Trust Income
Entity accounting income and Form 1041
Uniform Principal and Income Act
Discretionary Power to Adjust
Allocations between principal and income
Trust accounting issues

Basic working knowledge of accounting for estates and trusts

Practitioners and members in industry seeking to gain a better understanding of fiduciary accounting of estate and trusts issues

ACPEN