Trust Tax Fundamentals 3:
Introduction to Trust Taxation 

  • Instructor: Clint Bentz
  • Level: Basic
  • CPE Credits: 3
  • 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!
Trust Tax Fundamentals 3: Introduction to Trust Taxation continues your progression through the 10-part Trust Tax Fundamentals program by building upon previously learned foundational concepts. In this third course, you’ll delve deeper into the core principles of trust taxation as governed by Subchapter J, gaining essential insights that every tax professional, trustee, and fiduciary advisor must master.

Led by Clint Bentz, CPA, an expert with over 35 years of specialized experience in estate and trust taxation, this course offers a practical and insightful exploration of trust tax rules. You will gain a clear understanding of key concepts such as conduit theory, trust accounting income (TAI), distributable net income (DNI), and taxable income calculations. Each concept is presented with real-world examples, enabling you to apply what you learn immediately in your practice.

The course also thoroughly examines the distinctions between grantor trusts, simple trusts, and complex trusts, explaining their unique tax characteristics, distribution requirements, and the implications for fiduciary tax compliance. You’ll further enhance your skills by mastering critical filing requirements, important deadlines, obtaining EINs, and understanding nuanced estimated tax payment rules.

By completing this course, you’ll gain the practical skills necessary to navigate complex fiduciary tax compliance scenarios confidently. You will be better equipped to accurately manage trust distributions, calculate trust income and deductions, and effectively advise trustees and beneficiaries on their tax responsibilities.

Take this essential next step in your Trust Tax Fundamentals learning path and become proficient in the intricacies of trust taxation, strengthening your role as a trusted fiduciary tax advisor.


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.

This is the 3rd course in the Trust Tax Fundamentals Program.
Trust Tax Fundamentals 1 & 2 are pre-requisites 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.