eLearning Course Catalog     Log Into ABA eLearning     AIB Overview     Trust Curriculum Fiduciary Income Tax - ABA eLearning Price: $160 members; $215 non-members   ENROLL NOW Course Credits:  AIB: 0.25; ICB: 2.25 CTFA/TAX; CFP: 2.0 Course Description:  Fiduciary Income Tax provides students with an understanding of tax terminology and concepts applicable to estates and trusts. The course describes how to calculate the various measures of income and deductions related to income taxes. Learning Objectives:  After completing this course, students will be able to: ·         Distinguish between simple and complex trusts. ·         Explain the concept of the fiduciary account as a conduit. ·         Explain the basic concept and purpose of distributable net income (DNI). ·         Calculate trust accounting income. ·         Calculate distributable net income (DNI). ·         Calculate the distribution deduction. ·         Determine the amount of income taxable to each beneficiary.  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.