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  • Fiduciary Accounting for Estates and Trusts - Live Webinar

Fiduciary Accounting for Estates and Trusts - Live Webinar

  • 5 Aug 2025
  • 9:00 AM - 12:45 PM
  • Webinar
  • 61
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Fiduciary Accounting for Estates and Trusts - Live Webinar

Tuesday, August 5, 2025 – 9:00 am – 12:45 pm (HST)
HAPA Members - $105
Non HAPA Members $135
Deadline to register – August 1, 2025

Register Here
or
Download Registration Form

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. 

Learning Objectives:

Upon completion of this course, you will be able to:

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

Major Subjects:

  • 10 Principles of Tax Accounting for Trust Income
  • Fundamentals of fiduciary accounting
  • Entity accounting income and Form 1041
  • Examine provisions of the Uniform Principal and Income Act
  • Mandatory and discretionary allocations and adjustments
  • Discretionary Power to Adjust 
  • Allocations between principal and income

Designed for:

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

Level:

Intermediate

Field of Study:

Taxes

Advanced Preparation:

None

Recommended CPE Credit:

4 Hours

Prerequisite:

A basic working knowledge of Form 1041 and estates and trusts.

Format:

Group live, group internet

Discussion Leader:

Douglas J. Van Der Aa, CPA, JD of Van Der AA Tax Ed, LLC

Hawaii Association of Public Accountants is a 501(c)6 non-profit organization. P.O. Box 61043, Honolulu HI 96839

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