Fundamentals and Planning for the Income Taxation of Estates and Trusts

Price: $0 OnDemand


Sign up today for an entire year of unlimited access to relevant, timely professional learning courses, including webinars, eLearning courses and OnDemand offerings, and keep your professional credits up to date. All for just $399.

Learn more about the subscription!


Learn the essentials to craft a plan for the income taxation of estates and trusts. Understand the importance of tax planning in light of the tax brackets for trusts, which are extremely compressed compared to individuals . Trusts are also subject to Medicare tax. Our program will explore minimizing federal income taxes, capital gains treatment, year-end and after-year-end planning, impact of grantor trust status, and basis of grantor trust assets.

Educational Objectives:
• Understand how to deem capital gains to be part of the distribution to a beneficiary
• Learn tax planning which can be done after December 31st
• Explore the impact of grantor trust status and gain the ability to swap assets
• Review the basis of the trust assets after the death of the grantor

Who would benefit most from attending this program?
Estate Gift and Tax Planners, Tax Attorneys, Estate Planners, Attorneys, Trust Officers, Accountants, Insurance Advisors, Wealth Management Professionals, CPAs. 


Jonathan Blattmachr, Principal, Pioneer Wealth Partners

Jonathan Blattmachr is with Pioneer Wealth Partners in New York City, where he is a principal of Pioneer’s estate planning advisory group. He has over 35 years of experience in trusts and estates law. A retired member of Milbank Tweed Hadley & McCloy and the Alaska, California, and New York Bars, Jonathan has been recognized as one of the country’s most creative trusts and estates lawyers.

He writes and lectures extensively on estate and trust taxation and charitable giving and has authored or co-authored six books and over 500 articles on estate planning topics. He has served as a lecturer-in-law of the Columbia University School of Law and as an Adjunct Professor of Law at New York University Law School in its Masters in Tax Program (LLM). He is a former chairperson of the Trusts & Estates Law Section of the New York State Bar Association and of several committees of the American Bar Association.

Jonathan graduated cum laude from Columbia University School of Law where he was recognized as a Harlan Fiske Stone Scholar. He received his A.B. degree from Bucknell University, majoring in mathematics. He served as an officer in the United States Army from 1970 to 1972 and was awarded the Army Commendation Medal