Income Tax Considerations for Trusts: Hot Topics

Date: Tuesday, November 1, 2016
Time: 5:15pm - 7:30pm
Location: Gonzaga University - Hemmingson Center
Speaker: Justin T. Miller, J.D., LL.M., TEP, AEP®, CFP®

Income Tax Considerations for Trusts: Hot Topics

Trusts are subject to increased tax rates as high as 43.4% on ordinary income and 23.8% on qualified dividends and long term capital gains as soon as net income exceeds only $12,400 (in 2016). This program will review recent case law, IRS guidance and Treasury Regulations to help uncover opportunities to minimize the impact of higher tax rates and avoid many of the traps for the unwary.

Program topics include:

• The 3.8% Net Investment Income Tax (NIIT)

• Minimizing the Impact of Higher Income Tax Rates

• Material Participation by Trustees

• Charitable Remainder Trusts (CRTs)

• Charitable Deductions

• The 2% Floor on Miscellaneous Itemized Deductions

• State Taxation of Trusts

As a national wealth strategist at BNY Mellon, Justin Miller works collaboratively with other advisors to provide comprehensive wealth planning advice to clients and their families. He also is an adjunct professor at Golden Gate University School of Law and a sought-after speaker for tax, estate planning and family governance topics at major conferences throughout the country. In addition, Mr. Miller has published numerous articles, and he has been quoted as an industry expert in a variety of publications. He received a master of laws in taxation and a juris doctor from New York University School of Law and a bachelor’s degree, with honors, from the University of California at Berkeley. 


Related Link(s):

See Upcoming Event Calendar