Mastering Charitable Remainder Trusts and Form 5227 Compliance
This course provides an in-depth overview of Charitable Remainder Trusts (CRTs), including the structure, benefits, taxation, and operational differences between Charitable Remainder Annuity Trusts (CRATs) and Charitable Remainder Unitrusts (CRUTs), as well as recent SECURE Act 2.0 changes affecting qualified charitable distributions. Participants will learn how CRTs function, how charitable deductions are determined through present value analysis, and the key compliance considerations associated with administering these split-interest trusts. The program also delivers a detailed, line-by-line review of IRS Form 5227, covering reporting requirements, schedules, disclosures, and the completion of each major section necessary for accurate trust compliance and reporting.
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*Self-Study recording not available for NASBA CPE credit.
NASBA Field of Study:
IRS Program #: 7Q3WU-T-00916-26
CTEC Course #: 6248-CE-00281
Arthur Werner
,
JD, MS
Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.
In addition, Mr. Werner is a former adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.
Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners and has presented more than 3000 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
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