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Date / Time / Location

Monday, July 15, 2019
8:30 AM - 4:30 PM
Registration: 8:00 AM

APA Hotel Woodbridge120 Wood Avenue South
Iselin, NJ 08830

CPE Credits

  • 8.00 CPE Credits in TX


  • $279.00 - Member
  • $379.00 - Non Member
CPAs are comfortable dealing with one of the two certain things in life, but are not necessarily ready to deal with other certainty aside from taxes and death. When a client dies, the CPA is most often placed in the position of assisting the survivors in handling all of the various issues of the decedent’s estate. This course looks at the various roles and issues a CPA will need to understand in assisting the survivors following a death.

Designed For

CPAs in public practice and those assisting with decedents’ estates. May also be suitable for public practice.


  • Counsel survivors regarding issues arising following the decedent’s passing
  • Handle issues involved with dealing with trusts arising from the estate
  • Handle estate/trust accounting under the applicable principal and income act
  • Deal with post-death estate tax issues, including portability, disclaimers, and estate tax returns
  • Recognize state income tax issues arising from an estate and related trusts
  • Understand the exposures a CPA faces when advising survivors


  • The key players in a decedent’s estate
  • Steps and issues in the probate of the estate
  • Administrative trusts (the post-death revocable living trust)
  • Testamentary trusts (definition, funding issues, etc.)
  • Estate accounting — a state’s Uniform Principal and Income Act
  • Estate tax returns (federal and state)
  • Income taxation of a decedent's estate
  • Identifying estate income tax deductions still allowed and no longer allowed after the Tax Cuts and Jobs Act
  • State complications of estates — jurisdiction and taxation
  • Assisting the survivors

Course Level




Advance Preparation


Additional Notes

Course materials are distributed electronically and we’ve passed the savings along to you - registrants save $20 on all 8-hour seminar pricing. To access the materials visit My Events. Download to your laptop or tablet prior to the seminar, handouts are added as received.
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Richard Bartholomew

Richard L. Bartholomew, CPA, J.D.
Nichols Patrick CPE, Inc.

Richard Bartholomew, JD, CPA, is a shareholder and director of taxes for the accounting firm of Girardot, Strauch & Co., PC, in Lafayette, Indiana. In addition to his normal work in the tax area, Richard has significant experience in representing clients before the IRS, including representing a client in two National Technical Advice Memorandums where the tax, penalty, and interest totaled over $7 million. He also has significant experience in bankruptcy tax planning, as well as valuation and litigation services. In addition to editing certain course material and teaching courses for Nichols Patrick CPE, Inc., Richard has been a presenter at the AICPA Federal Tax Conference in Washington D.C., the Minnesota Society of CPAs’ Annual ax Conference, Ohio State Annual Tax Conference, CPA Associates International, the Indiana Continuing Legal Education Forum, and a statewide conference jointly sponsored by the Indiana Bar Association, the Indiana CPA Society, and the Internal Revenue Service. Richard also has written articles on tax issues and the use of accountants in litigation settings for certain legal publications. Richard obtained his JD (Cum Laude) in 1981 from Indiana University School of Law–Indianapolis. He is a member of the AICPA, Indiana CPA Society, Indiana State Bar Association, and the Tippecanoe Bar Association (currently serving as treasurer). Richard is also a past Chairman of the Indiana CPA Society Litigation Services Committee.

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