Fiduciary Income Taxation The Not-So-Basic Basics

Volume 26 No. 2

by

Scott A. Bowman is an attorney practicing in the Boca Raton, Florida, office of Proskauer Rose LLP. Sasha A. Klein is an associate vice-president and fiduciary officer for Bessemer Trust in Palm Beach, Florida. Both are Fellows of the Real Property, Trust and Estate Law Section.

With the potential decrease in resources needed to audit Forms 706, it seems likely that the Internal Revenue Service may shift its focus to a closer review of fiduciary income tax returns, and should this occur, the need for a deeper familiarity with the fiduciary income tax rules of Subchapter J of the Internal Revenue Code will increase.

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