eLearning Course Catalog     Log Into ABA eLearning     AIB Overview     Trust Curriculum Discretionary Distributions - ABA eLearning Price: $160 members; $215 non-members    Print Registration Form     Enroll Online This course is also available at discounted prices under an annual license.  Call or email for details. Course Credits:  AIB: 0.25; ICB: 2.5 CTFA/FID; CFP: 1.0 Course Description:  The Discretionary Distributions course introduces the basic principles of discretionary distributions. It covers the reasons for making discretionary distributions and the trustee's authority to make them, as well as distribution standards, tax consequences, and other potential liabilities involved in making discretionary distributions. Learning Objectives:  After completing this course, students will be able to: ·         Identify the relevant factors to consider in making discretionary distributions. ·         Identify and interpret the standards applied in exercising discretionary powers. ·         Describe the potential tax consequences of making discretionary distributions. ·         Explain the effects of special considerations such as attachment by creditors, spendthrift clauses, and disabled or incapacitated beneficiaries. Audience:  Trust Officers who have completed Building Trust Expertise Level 1 and  have at least two years experience in the trust field working with trust clients and their families and/or advisors. For further information or team discount pricing, please call (212) 297-1679 or elegg@nyba.com. The New York Bankers Association is a Local ABA Training Provider.