Trust Tax Fundamentals 9:
Estate Elections & Administration 

  • Instructor: Clint Bentz
  • Level: Basic
  • CPE Credits: 2.8
  • 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 9: Estate Elections and Administration explores the specialized elections and administrative rules that apply to estates under Subchapter J. This course is designed for fiduciary professionals and CPAs seeking to deepen their understanding of estate administration, tax compliance, and postmortem planning strategies that can significantly affect tax outcomes.


Throughout this course, instructor Clint Bentz, CPA - a nationally recognized expert in trust and estate taxation with more than 35 years of experience - guides learners through the critical decisions facing executors and fiduciaries. Clint combines technical precision with practical insight drawn from decades of advising clients, preparing fiduciary returns, and teaching professionals nationwide.


Learners begin by distinguishing estates from trusts, understanding key differences in filing requirements, exemptions, and elections. The course then examines deductions unique to estates, including funeral, medical, and administration expenses, with guidance on how to properly allocate and document these items for both Form 706 and Form 1041 purposes.


The middle modules delve into pivotal fiduciary elections and tax mechanisms. The §645 election is explored in depth, clarifying how it allows a Qualified Revocable Trust (QRT) to be treated as part of the estate—simplifying reporting and expanding available deductions. Learners also master the treatment of Income and Deductions in Respect of a Decedent (IRD and DRD), including how to compute the §691(c) deduction and allocate it among estates and beneficiaries to avoid double taxation.


The course concludes with a detailed analysis of marital funding formulas, contrasting pecuniary and fractional approaches, and demonstrating how proper funding methods can preserve the marital deduction while minimizing taxable gain. By the end, participants will have the knowledge and tools to confidently navigate estate taxation, manage elections, and ensure efficient, compliant administration in real-world fiduciary practice.


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 9th course in the Trust Tax Fundamentals Program.
Trust Tax Fundamentals 1, 2, 3, 4, 5, 6, 7, & 8 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: 1.75 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.