Planners are using trusts for their clients more now than ever before. Issues of asset protection from financial and matrimonial creditors, as well as concerns about immaturity of heirs, has spiked a growth of trust preparation. It has never been more critical to understand the ins and outs of income taxation of trusts and estates and the preparation of the fiduciary income tax return. Recent shifts and changes in the taxation of estates and trusts have also changed some of the planning techniques that practitioners should consider when advising clients. In this second of a two-part course, Steven Siegel will go into more detail of the material covered in part one, including special situations such as Alternative Minimum Tax. The course will work through a number of example problems that can be directly related to your practice.