A Simple Estate, A Tangled Web: Fiduciary Income Tax in Real Life
Even the most straightforward estate plan can give rise to surprising tax complexities during administration. This presentation walks through a basic will and trust scenario and follows the fiduciary income tax consequences through the course of administration. Using real-world problems and common pitfalls, we’ll explore how Subchapter J operates in practice, highlighting key decision points, misunderstandings, and how estate planners can better navigate this often-overlooked area. Designed as a “primer’s primer,” this session aims to make Subchapter J more accessible and practical for everyday use.
About our Speaker
David P. Benedetto has over 27 years of legal experience, focusing on trusts and estates since 2003. He advises clients on tax-sensitive estate planning and administration, and has represented clients before the IRS in gift and estate tax matters. He earned his B.S. in Accounting, magna cum laude, from Syracuse University, and his J.D. from Indiana University Robert H. McKinney School of Law, where he was a recipient of the Francis J. Feeney Award for tax law. He also holds an LL.M. in Estate Planning from the University of Miami School of Law. David is a Certified Specialist in Estate Planning, Trust & Probate Law by The State Bar of California. He is eligible to practice law in California, Florida, and Ohio, as well as before the U.S. Tax Court and the U.S. Court of Federal Claims.
