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Friday, December 18, 2020 Webcast

The Complete Trust Workshop (E2012151)

9:00 AM - 4:30 PM EST

Registration: 8:30 AM EST



8.0 CPE Credits in TX


The use of trusts will continue to undergo changes. Clients need to be informed why planning is essential in these changing times. The purpose of this course is to explore the many beneficial issues of trusts, an essential element in estate planning. This course gives insights and practical pointers concerning trusts of every shape and size after tax reform.

This course features a live instructor and has been specifically designed for the NJCPA.


CPAs who wish to have a complete understanding of the various uses of trusts.


  • Identify the areas of trust in connection with disability, charity, life insurance, leveraging gifts, principal residences and minors
  • Understand the role played by a marital deduction trust and a credit shelter bypass trust
  • Explain how trusts may protect assets and perpetuate family wealth over multiple generations


  • The SECURE Act, including IRA and RMD changes
  • Guide to legislative changes and their impact on trust planning
  • An introduction to trusts with emphasis on typical provisions
  • Revocable living trusts
  • Common testamentary trust arrangements: bypass trusts, QTIP trusts and other marital trusts
  • Asset protection trusts
  • Sophisticated trusts for estate planning and asset transfer: GRATs, GRUTs, QPRTs
  • Charitable trusts: charitable remainder trusts, charitable lead trusts and pooled income funds
  • Irrevocable life insurance trusts
  • Medicaid trusts: special needs and Miller trusts
  • Trusts for minors: Sections 2503(b) and 2503(c) and other trusts
  • Dynasty trusts
  • Trusts to hold S corporation stock
  • Impact of historically low APRs on various trust arrangements
  • Special problems of estates and trusts relating to the new 3.8-percent tax on investment income and specific solutions




A basic course in estate and gift tax and a basic course on estate and trust income taxation (Form 1041).




  • This seminar qualifies for CFP credit.

Course materials are distributed electronically. To access the materials visit My Events. Download to your laptop or tablet prior to the seminar, handouts are added as received.


Scott Emerson

Scott Emerson, Enrolled Agent

Surgent Professional Education

Scott Emerson was a revenue agent for the Internal Revenue Service for 28 years. He has instructed both continuing professional education seminars and continuing legal education seminars for agents and attorneys with the IRS. He also has taught numerous IRS tax courses throughout his career. He incorporates real-life examples and historical perspective to interpret tax concepts. In 2015, he received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills. Prior to his retirement, Scott was the Trust Technical Advisor with the IRS for the last nine years. He has extensive experience with the interrelationships between trusts and related returns. He has been recognized as a trust expert in several district courts for both domestic and foreign trusts. He has been confirmed as a trust expert in two U.S. appeals court’s decisions. His background also includes working with Department of Justice and U.S. Attorney Offices throughout the country. Mr. Emerson is a graduate of Miami (Ohio) University, with a degree in accountancy.


$289.00 - Member

$389.00 - Nonmember

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Note: Online pre-registration will close on December 18 at 8:30 AM.


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Qualifies For

  • CFP