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AFELA Webinar: Taxation of Special Needs Trusts

August 21 @ 12:00 pm - 1:15 pm

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This is the 3rd presentation in a 4 part Tax-U-Cation webinar series.

SPEAKERS:  Mark Worthington, Esq. & Hyman Darling, Esq.

SUMMARY:  First up we will cover the basic principles of taxation of grantor and non-grantor trusts, and a brief overview of tax reporting. From there we will cover issues more specific to special needs trusts:

  • Can a 3rd-party SNT (“3PSNT”) be a grantor trust?
  • Can a 1st-party SNT (like a self-settled (d)(4)(A) Trust) be a non-grantor trust?
  • Qualified Disability Trusts – Criteria, advantages in personal exemptions and the kiddie tax, drafting and administration.
  • Mitigating income taxation of 3PSNTs.
  • Retirement Plans and 3PSNTs.
  • Retirement Plans and 1PSNTs.
  • Retirement Plans and Testamentary 3PSNTs.

Time permitting, we will introduce some principles behind the complicated issue of State Income Taxation.

FEES:  $99 for AFELA Members; $119 for non-AFELA Members

To register for the 4 part series (and save 20% off of individual webinar prices!), please click here.

For more information and to register, please click here.


August 21
12:00 pm - 1:15 pm
Event Category:


Academy of Florida Elder Law Attorneys