CCH's new 1041 Preparation and Planning Guide presents a fundamental review of the rules for federal income taxation of trust and estates and clear guidance on properly preparing the Form 1041. Written by noted tax experts, commentators and educators, Sidney Kess and Barbara Weltman, the Guide's approach is concise and practical. Kess and Weltman provide precise explanation on all the essentials of fiduciary tax return preparation. Legislative and regulatory changes affecting returns, recent IRS rulings and significant court decisions are all reflected and highlighted in place throughout the text in a logical and understandable manner. The third module in this course reviews special situations and planning. Chapter 10 (Trust Allocation of Accumulation Distribution (Schedule J)) was prepared to enable participants to complete Schedule J of Form 1041. Chapter 11 (Advanced Planning Considerations) assists participants in considering advanced tax planning strategies for trusts and estates. Visit the CCH Testing Center Website For More Information, To Purchase and To Enroll.