Trust Tax Fundamentals 4:
Grantor Trusts

  • Instructor: Clint Bentz
  • Level: Basic
  • CPE Credits: 3.8 
  • 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 4: Grantor Trusts takes your fiduciary tax expertise to the next level as you explore the intricate landscape of grantor trust rules under Internal Revenue Code §§671–679. This fourth course in our comprehensive Trust Tax Fundamentals series provides crucial insights into how and why certain powers retained by a grantor can result in unique tax treatment, creating both strategic opportunities and compliance challenges.

Under the guidance of Clint Bentz, CPA, an expert with more than 35 years of specialized experience in estate and trust taxation, you’ll gain a deep understanding of how grantor trusts differ significantly from non-grantor trusts in terms of income tax reporting, asset inclusion, and strategic planning. Clint’s practical, real-world teaching approach will empower you to confidently identify grantor trust status and manage the accompanying fiduciary responsibilities.

Throughout the course, you’ll examine key IRC provisions in detail, including reversionary interests (§673), control over beneficial enjoyment (§674), administrative powers (§675), powers to revoke (§676), income-related provisions (§677), and retained powers of appointment (§678). You’ll also uncover sophisticated estate planning techniques involving intentionally defective grantor trusts (IDGTs), exploring their strategic uses for efficient asset transfer and tax minimization.

By the end of Trust Tax Fundamentals 4, you’ll possess comprehensive knowledge of the technical aspects and practical applications of grantor trust rules. You’ll be adept at evaluating grantor trust status for a trust, navigating related IRS regulations, and strategically advising clients to ensure optimal tax outcomes and compliance with fiduciary obligations.

Equip yourself with critical expertise in grantor trusts to enhance your professional advisory skills, maximize value for your clients, and confidently manage complex fiduciary tax scenarios.

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 4th course in the Trust Tax Fundamentals Program.
Trust Tax Fundamentals 1, 2, & 3 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: 2.25 hours
  • 1 Comprehensive Assessment (must pass with 70% or higher to earn CPE credits)

Course contents

Meet the instructor

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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.