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    Practical Planning with IRC 678 Beneficiary Deemed Owned Trusts (BDOTs)

    Practical Planning with IRC 678 Beneficiary Deemed Owned Trusts (BDOTs)
    CLE 90 min

    Practical Planning with IRC 678 Beneficiary Deemed Owned Trusts (BDOTs)

    The panel will discuss how to create a beneficiary deemed owned trust (BDOT) and contrast that with a nongrantor trust.

    Select your state to learn more about the credit details and status of CLE application. Credit is not available for states not listed.

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/17/2024

    1.50 total credit hours including

    • Substantive Law

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2025

    2.00 total credit hours including

    • General

      Status:

      Approved

      2.00 credit hours

      Available until:

      12/31/2024

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      10/17/2024

    1.50 total credit hours including

    • General

      Status:

      Applied for upon completion

      1.50 credit hours

      Available until:

      12/31/2024

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2024

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/17/2027

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2024

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      12/31/2024

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Applied for upon completion

      1.50 credit hours

      Available until:

      10/17/2024

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      10/17/2024

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2025

    1.80 total credit hours including

    • General

      Status:

      Available for credit

      1.80 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/17/2024

    1.50 total credit hours including

    • General

      Status:

      Applied for upon completion

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/17/2025

    1.80 total credit hours including

    • General

      Status:

      Reciprocity

      1.80 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2027

    1.50 total credit hours including

    • Areas of Professional Practice

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2025

    2.00 total credit hours including

    • General

      Status:

      Applied for

      2.00 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • Substantive

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2024

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2024

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2025

    1.80 total credit hours including

    • General

      Status:

      Approved

      1.80 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • Law & Legal Procedure

      Status:

      Approved

      1.50 credit hours

      Available until:

      10/17/2027

    1.80 total credit hours including

    • General

      Status:

      Applied for

      1.80 credit hours

      Available until:

      10/17/2025

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      10/17/2025

    $00
    NON-MEMBERS
    $00
    MEMBERS
    $00
    SECTION MEMBERS
    $00
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    Practical applications include taxing a trust’s income at a beneficiary’s lower federal/state rate, a trust growing while the beneficiary pays its income taxes, and sales between GST-nonexempt and GST-exempt trusts. Form provisions for creating a BDOT will be included.

    The ABA will seek 1.5 hours of CLE credit in 60-minute states, and 1.8 hours of CLE credit for this program in 50-minute states. Credit hours are estimated and are subject to each state’s approval and credit rounding rules. Please visit www.americanbar.org/mcle for general information on CLE at the ABA.

    Product Details

    Product Code

    RP2210TPPOLC

    Duration

    90

    Publication Date

    10/18/2022 12:00:00 AM

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