Jay Oppenheim to Speak on "Taxation of Simple and Complex Trusts" at the Real Property, Trust and Estate Section of the ABA Webinar

On July 15, 2025, Jay Oppenheim will be a panelist during a webinar on "Taxation of Simple and Complex Trusts" being offered by the Real Property, Trust and Estate Section of the American Bar Association. 

This session will apply the principles of FAI and DNI to the taxation of simple trusts (i.e., trusts which distribute current income only) and complex trusts (i.e, trusts that may accumulate income and/or distribute principal). In addition to the core rules, the panelists will review the 65-day rule, distributions to charity, specific gifts, in-kind distributions, and the year of termination.