Date: September 24th, 2026

Time: 2pmET | 1pm CT | 12pm MT | 11am PT

Duration: 120 minutes

Description:

Fiduciary income taxation sits at the intersection of estate planning and federal tax compliance  and few areas of practice reward expertise more richly. Advisors who command these rules can deliver substantially better outcomes for high-net-worth clients navigating complex trust and estate structures.

In this CE webinar, tax attorney Bob Keebler provides a comprehensive, practitioner-focused walkthrough of trust income taxation and Form 1041 compliance. Whether you are building your fiduciary practice or sharpening existing skills, you will leave with the technical foundation and planning strategies needed to serve clients accurately, efficiently, and with confidence.

Your clients already hold or are moving toward  settled trusts and taxable estates that demand careful federal income tax planning. These matters involve specialized rules that go well beyond standard individual returns. This session cuts through the complexity and gives you practical tools you can apply immediately.

Join Bob Keebler in this exclusive webinar as he addresses key fiduciary income tax issues and planning strategies essential for navigating clients’ 1041 concerns.

This session will cover both the Form 1041 and the underlying theories and statutes involved.

Key topics include:

• Taxable income vs. fiduciary accounting income.
• Distributable Net Income (DNI).
• IRC §663(b) — The “65-Day Rule”.
• The Tier System and Separate Share Rule.
• Passive activity rules for trusts.
• 3.8% Net Investment Income Tax (NIIT).
• IRC §691(c) deduction and deductions on termination.
• QSST and ESBT elections.
• Shifting income through trust distributions.
• Limits on miscellaneous itemized deductions.
• State income tax planning for trusts.
• Form 1041 worked examples.
• Grantor trust and DAPT reporting

Learning Objectives:

• Distinguish between the four primary trust types for income tax purposes  simple, complex, grantor, and charitable  and identify the tax treatment applicable to each.
• Apply Form 1041 filing requirements accurately, including income reporting, deductions, and distribution rules, while avoiding the most common compliance errors.
• Calculate Distributable Net Income (DNI) and explain how it determines the tax consequences of trust and estate distributions to beneficiaries.
• Utilize advanced planning strategies including the IRC §663(b) 65-Day Rule, income shifting through distributions, and bracket management —to minimize fiduciary income tax liability.
• Identify the impact of the 3.8% Net Investment Income Tax and passive activity rules on trusts and estates, and apply strategies to reduce exposure.
• Recognize the reporting requirements for grantor trusts, DAPTs, QSST and ESBT elections, and the IRC §691(c) deduction to ensure full compliance and optimal tax outcomes.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Robert Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by Forbes as one of the 2024 America’s Top 200 CPAs, by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States, and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration