View our Pre-Session offerings.

Bootcamp 1 Agenda


By Olga Villaseñor


By Olga Villaseñor

Bootcamp 2 Agenda

  1. Grantor Trust or Not (IRC §671-678)
  2. Simple or Complex Trust
  3. Third Party Special Needs Trust
    • Trust as Taxpayer or Conduit
    • Compressed tax rates
    • DNI – Distributable Net Income
    • Reducing beneficiary’s countable income to qualify for public benefits
  4. Qualified Disability Trust
    • Nongrantor trust
    • Irrevocable
    • Established for sole benefit of person with disability under age 65
  5. Challenges
  6. Estate Tax Inclusion
  7. Other Consideration
  8. Problem Set/ example

By Samuel Donaldson

section iii
  1. IRS Form 56 – Notice Concerning Fiduciary Relationship
  2. IRS Form SS-4 – Application for Taxpayer Identification Number
  3. Trustee and Preparer’s Responsibility for Tax Return
  4. Administration expenses as a deduction
  5. Medical deductions

By Josh Brothers


By Olga Villaseñor

section iv

a. Available public benefit programs
b. Impact on public benefits if Trustee pays
c. Evaluating proper living situation for beneficiary
d. Buying, managing, and selling real estate by SNT trustee
e. Reviewing form documents to assist SNT trustees

By Frank R. Acuña

section v

By Lara Hruska
Sponsored by: CPT Institute

April 16 - 20, 2020

Available on Video

Get up-to-date information about retirement planning, medical expense tax deductions, strategies for growing your practice, planning for digital assets, evaluating financial planners, integrating veteran’s benefits, and more.

Thursday April 16, 2020

Available on Video

Understanding public benefits for persons with disabilities is critical to understanding how to prepare and administer a special needs plan. This program will discuss the fundamentals of Supplemental Security Income (SSI), Childhood Disabled Beneficiary (CDB), Social Security Disability Insurance (SSDI), Medicaid, and Medicare as they concern persons with disabilities. Without knowledge of what is (and is not) available through public benefits and the rules that govern them, there is no special needs planning for attorneys or financial advisors. Moreover, without knowing the effect a distribution has on public benefits, an SNT trustee will not be able to properly administer special needs trusts.

By Theresa Varnet and Travis Finchum