To provide understanding and updates on the listed transactions status of basket contract transactions
Learning Objectives
- Upon completion of this course, you'll be able to:
- Differentiate between various types of trusts and their respective tax treatments.
- Analyze the computation of distributable net income (DNI) and its impact on trust taxation.
- Evaluate the 65-day election and the income tax consequences of trust termination.
Major Topics
- How proposed CAMT regulations are relevant to asset management firms
- CAMT reporting requirements for partnerships
- CAMT information needed by fund investors
