Estates and Trusts Course

This course provides tax professionals with a comprehensive understanding of the legal, fiduciary, and tax-related responsibilities of administering estates and trusts. Participants will explore the executor / trustees role from initial appointment through final distribution, with emphasis on federal tax compliance, accounting, and risk mitigation. Learners will gain actionable insights into probate, filing returns, managing estate assets, handling debts and distributions, and navigating IRS procedures.

• Introduction to Executor Responsibilities
• Initial Steps in Estate Administration
• The Probate Process
• Tax Compliance Obligations
• Income in Respect of a Decedent (IRD)
• Asset Management and Distributions
• Executor Liability and Risk Management
• IRS Procedures and Estate Accounting
• Practitioner Strategies and Case Studies
  
  

S. Lynn Martin, CPA, MCPA

Born and raised in South Carolina, Lynn Martin holds a CPA, and a Master of Professional Accountancy focused in Taxation from Clemson University - College of Business. Lynn is a former part-owner and CFO for a precast concrete manufacturing operation in upstate South Carolina (MST Concrete). Lynn is also an experienced lecturer with a history of working in the field of public accounting and higher education with Clemson University. Lynn’s domains of expertise cover Individual Income Taxation, Retirement and Estate Planning, and Cost Accounting.

• For CPA, Enrolled Agents and Other Tax Professionals: 4 hours of CPE
• For Attorneys: 3.33 hours of CLE

*CPA, EA and other Tax Professionals are based on a 50-minute credit hour while attorneys are based on a 60-minute credit hour. The total time of instruction is 200 minutes. Extra time is allotted for online sign-in and a 20 minute break in the morning. (*) Extra time is allotted for Q&A at the end of the Workshop for those that wish to stay on. Online sign-in begins at 7:30 am.

Participants will receive via e-mail at the start of the event both the PowerPoint presentation slide set as well as the content document prepared by the instructor.

Completed credit hours will be reported to the IRS within two weeks of the course completion for all participants providing their PTIN number during registration. Please be sure to include your name as it is listed with the IRS and that your PTIN number is valid for the current year.

Completed credit hours will be reported to the Commission on CLE and Specialization of The Supreme Court of South Carolina within one week of the course completion for all participants providing their bar number during registration.

The Zoom link and instructions to access the webinar will be provided with the confirmation email after completing the registration and providing payment through the Eventbrite registration process. Please make sure to check your Inbox folder. If you do not receive this email within 24 hours after completing your purchase, please check your Spam folder and/or email us at tax@clemson.edu.

A reminder email with the Zoom link and instructions are sent again 48 hours before the course begins. Finally, if you are not familiar with Zoom, please be sure to test your system before the event as in very rare cases the firewall settings in your computer or within your network may prevent you from logging into the platform. You can go to: https://zoom.us/test and test your internet connection by joining a test meeting. Once you access the Test meeting, you will be able to check your speakers and microphone functionality. You will not need to have a video camera or a microphone for this event. You will be able to communicate through the Chat and Q&A function of the webinar.

Moderator/Group Sign-in and out form for participants attending as a group.

If the participant cancels their registration:

1. Over seven days of the Course start date: a refund will be granted to the participant to the original method of payment. Per Eventbrite's refund policies, the refund will include the ticket price minus the Ticketing Fees (which consist of the payment processing fee and the service fee combined).
2. Within seven days of the Course start: no refund will be granted; however, all course materials will be sent to the participant. The original participant may substitute his registration to another attendee.
3. Please contact the Program Director via email to  tax@clemson.edu or phone (864) 656-1625 to cancel attendance and request a refund (if applicable). 

If the Tax School cancels the Course:

1. The participant may switch to another date or webinar or receive a full refund to the original method of payment. Per Eventbrite's refund policies, refunds will be for the entire purchase - that includes the ticket price and the Ticketing Fees.
2. The participant will be notified by the Program Director or his assistants via email from the following address:  tax@clemson.edu If no confirmation by the participant has been received within seven days of Course start, the participant will be notified via phone from (864) 656-1625. Furthermore, Course cancellation notifications will be made available at the Tax School's website

Duplicate Purchases:

Per Eventbrite's refund policies,  as long as buyers request a refund within seven days of purchase, they will get a full refund for duplicate charges - that includes the ticket price and the Ticketing Fees.

For further references, please see Eventbrite's Refund Policies on their website.

A Certificate of Attendance will be sent to participants via email the day after the Course ends to the email address given during registration. Participants that do not attend the entire length of the seminar will have their credit hours adjusted accordingly per IRS regulations.

Attorneys will be emailed an additional Certificate of Attendance to present to their respective accreditation organizations.

For more information regarding administrative policies such as complaint, cancellation, and refund, please contact tax@clemson.edu or (864) 656-1625.

General Inquiries
Email: tax@clemson.edu

Dr. Adam J. Kantrovich
Director, Tax School
Extension Associate Professor
Clemson University
E-mail address: akantro@clemson.edu
Phone number: 803-699-3176

Kevin Burkett, CPA
Assistant Director, Tax School
Extension Associate
Clemson University
E-mail address: kburke5@clemson.edu
Phone number: 803-788-5700

Mandy Smith
Administrative Support
Tax School
Clemson University Cooperative Extension
Phone:864-656-1625
Email: abs4@clemson.edu