Trusts: Family Succession Basics
Learning objectives
After completing this course, the learner should be able to:
- Recognize basic issues related to family business succession planning
- Identify the different types of trusts and recognize how they may be used in family business succession planning
- Determine the tax consequences of transactions subject to the unified transfer tax system
- Recognize the basic principles of trust income taxation
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823