Trust DNI: Slightly Less Complicated than DNA (from Annual Advanced Estate Planning and Administration 2023) (On Demand Seminar)

MCLE Credits: 1.0
Ethics Credits Included: 0.0

MCLE Credit: 1.0 (Ethics: 0.0)
Live-Interactive Credit: 0.0
Designation Credit: 1.0 Trusts and Estates (Designations Information)
GAL for Incapacitated
Persons CE Credit
1.0 (GAL Information)
Price: $79 (Includes a downloadable audio version.)
Viewable Through: 01/31/2026


A pre-recorded streaming VIDEO replay of one session from the April 2023 live seminar, Conner-Zaritsky 44th Annual Advanced Estate Planning and Administration Seminar.

Cosponsored with the Wills, Trusts and Estates Section of The Virginia Bar Association

When it comes to trust planning and administration, the need to understand the income tax treatment of trusts has become more important than ever. This session discusses the fundamentals of distributable net income (DNI) and explain how DNI differs from taxable income and fiduciary accounting income. To help practitioners minimize the burden of higher trust tax rates and avoid many of the traps for the unwary, this session also addresses the allocation of DNI among beneficiaries, the separate-share rule, the 65-day rule, specific bequests, in-kind distributions, and the inclusion of capital gains in DNI.

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Justin Miller, Evercore Trust Company, N.A. / San Francisco, CA


Frank A. Thomas, III, Frank A. Thomas, III PLC / Orange

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