Trust Tax Fundamentals 1:
Introduction to Trusts 

  • Instructor: Clint Bentz
  • Level: Basic
  • CPE Credits: 3.4
  • Field of Study: Taxes
Who should attend? Public and private accountants and tax preparers serving clients in the US.
Watch the course overview video to learn more!
Welcome to "Introduction to Trusts," the foundational course and first installment in our 10-course Trust Tax Fundamentals program. Specifically designed for CPAs, tax preparers, trustees, and fiduciary professionals, this course provides clear, practical insights into trust structures, operations, and taxation.

I'm Clint Bentz, your instructor, and I have spent over 35 years deeply involved in trusts and estates—both professionally and personally. Beyond leading trust and estate practices and teaching fiduciary taxation nationally, I've been actively involved in legislative reform regarding trusts and estate taxation in Oregon.

Perhaps most importantly, I've been a trustee and have been advising personal and corporate trustees for my entire career. My goal is to blend technical expertise with real-world, relatable examples, ensuring you gain not just knowledge, but confidence in managing and advising on trusts.

In this course, you will:

  • Clearly define essential trust terminology such as grantors, trustees, and beneficiaries.

  • Review common trust applications, including revocable living trusts, special needs trusts, and dynasty trusts, and understand how each is designed to meet distinct family and tax-planning needs.

  • Gain insight into General and Limited Powers of Appointment, and learn how to identify and understand how these powers function within various trust structures.
  • Gain an understanding of the core duties and responsibilities of fiduciaries and the legal obligations trustees must fulfill.

Whether you're advising trustees, directly managing trust assets, or operating within corporate trust departments, "Introduction to Trusts" lays the foundational understanding and practical strategies you need. Join me in this first essential step of the Trust Tax Fundamentals program to enhance your professional capabilities, confidently guide your clients, and ensure accurate and efficient trust management.

See the Course Overview & Introduction below for more details and the detailed Learning Objectives. 

Clint Bentz Consulting LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Lesson series
This is an on-demand, QAS Self Study course.
There are no pre-requisites or advanced preparation required for this course.

Students must complete all learning activities and achieve a minimum score of 70% on the final assessment to earn CPE credit for this course.

A CPE certificate will be issued at the completion of the course.

Access to this course will expire 12 months after date of purchase per NASBA requirements.

This course is current for tax law in effect following the passage of the OBBB.

Publication Date: November 2025
Revision: 2025 Tax Year
Review Date: November 2025
  • Video time:  2 hours
  • 1 Comprehensive Assessment (must pass with 70% or higher to earn CPE credits)

Course contents

Meet the instructor

—

Clint Bentz

Managing Member, Clint Bentz Consulting LLC
Clint Bentz is a managing member and lead instructor at Clint Bentz Consulting.
For over 35 years, Clint has been helping families with their estate and succession planning, as well as providing continuing professional education to tax professionals, attorneys, bankers, trust officers, and lay audiences on a broad range of income and estate tax issues, as well as training advisors on how to keep family-owned businesses with succession.
Clint is the primary author of the Ties to the Land curriculum published by Oregon State Extension Service and the OSU Austin Family Business Program.