June 10, 2026


Livestream

AND

In-Person

MSCPA Center
306 Southampton Row, Ridgeland, Madison County, Mississippi 39157


4 CPE Credits

Virtual Speaker: Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area

June 10, 2026
In Person + Online
4 CPE Credits

Virtual Speaker: Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area

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    Instructor

    Michael
    Frost

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Learning Objectives

  • Understand the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue Rulings 
  • Identify the circumstances when a client may want to consider requesting a private letter ruling 
  • Differentiate between primary and secondary pieces of authority 
  • Understand the steps to the tax research process and the parts of a tax research memorandum

Major Topics

  • Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls 
  • Decanting Federal estate tax exemption and remaining relevance of trusts 
  • Irrevocable life insurance trusts 
  • The role of family dynamics 
  • Choice of trustee and other fiduciaries 
  • State trust-friendly considerations 
  • Charitable trusts 
  • Delaware Statutory Trusts 
  • Powers of attorney  
  • Pet Trusts – the emerging necessities 
  • State, county, and local issues 
  • Portability QTIP issues 
  • Creditor considerations 
  • Potential IRA problems 
  • Problems with re-titling assets

CPE Credits Available

4 CPE Credits
4
Taxation

MSCPA Center

306 Southampton Row, Ridgeland, Madison County, Mississippi 39157

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Things to Know About This Course

Course Level

  • Advanced

Professional Area of Focus

  • Taxation
  • Trusts

Prerequisites

A basic understanding of simple trusts

Advanced Preparation

None

Intended Audience

Tax practitioners who advise clients on the benefits of establishing a trust

Provider

Surgent

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