CLE: The Building Blocks of Fiduciary Income Tax

90 min Webinar | July 01, 2025 Tuesday 1:00 PM EDT

Basics of Fiduciary Income Tax Series – The building blocks of fiduciary income tax are the concepts of fiduciary accounting income (FAI) and distributable net income (DNI). Attendees will learn about the relevance of FAI and DNI and how to determine and distinguish the two.

Panelists
Brian P. Tsu and Vincent M. Haslam

MCLE Information
The ABA will seek 1.50 General CLE credit hours in 60-minute states, and 1.80 General CLE credit hours in 50-minute states. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.

For more information see “The Building Blocks of Fiduciary Income Tax,” ABA Learning Center.

Special thanks to Joel C. Dobris (Professor of Law, UC Davis School of Law) for bringing this CLE to my attention.