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SUMMARY: Fiduciary Taxation Part IIII: Miscellaneous Topics & AMT 26-27
DESCRIPTION: The final webcast in this series focuses on the special rules that apply when a fiduciary entity invests in real estate or other passive activity assets\, elects the 65-day rule\, makes specific bequests to beneficiaries or incurs alternative minimum tax (AMT). The underlying statute for AMT is written for individual taxpayers and the fiduciary or adviser must apply the statute to the special rules and calculations that determine fiduciary taxation. Be sure to register for all courses in this series: Fiduciary Taxation Part I: Introduction to Form 1041 Fiduciary Taxation Part II: Fiduciary Accounting & Simple Trusts Fiduciary Taxation Part III: Complex Trusts & Charitable Deduction Fiduciary Taxation Part IIII: Miscellaneous Topics & AMT\n  
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