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Tuesday, July 14, 2020 Webcast

Assisting Survivors: CPA’s Role in the Decedent’s Estate (E2007101)

8:30 AM - 4:30 PM EDT

Registration: 8:00 AM EDT



8.0 CPE Credits in TX


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.


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 materials are distributed electronically. To access the materials visit My Events. Download to your laptop or tablet prior to the seminar, handouts are added as received.


Timothy Dreyer

Timothy C. Dreyer, J.D.

Tim Dreyer has a 44-year career in tax, law, finance, and leadership. He served in top level positions in five IRS functions – Counsel, Appeals, Examination, Collection and the Taxpayer Advocate’s Office. After his retirement, he pursued another 17-year profession as a Subject Matter Expert and Director in PricewaterhouseCoopers’ Washington National Tax Service. Tim has worked with over 100 of 500 companies, including 11 of the top 20. He has also worked with businesses and high-wealth individuals in more than 25 countries on six continents. He has extensive planning, advisory and consulting experience involving tax, finance, and valuation. Tim has attended and taught thousands of hours of CPE, CLE, and undergraduate and graduate courses during his career. He has also taught law, finance, tax and ethics at three universities for over 20 years. Tim holds a B.A. in Economics, a J.D. in Law and completed graduate studies in Finance and Tax. He is a licensed attorney.


$289.00 - Member

$389.00 - Non Member

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