May Educational Event
FIFTY SHADES OF J
A Guide to the Federal Income Taxation of Trusts and Estates
Presented by Samuel A. Donaldson, JD, LL.M., AEP® (Distinguished)
The statutes related to the federal income taxation of trusts and estates are set forth in Subchapter J of Chapter 1 of Subtitle A of Title 26 of the United States Code. That’s a mouthful, so practitioners just refer to it as “Subchapter J.” Spanning §§641-692 of the Internal Revenue Code, Subchapter J is often difficult to understand, even for seasoned tax and estate planning professionals. These materials offer an introduction to the structure and content of Subchapter J, with an emphasis on the planning opportunities and traps therein contained.
Those just entering the profession should take heed: the rules here can be a bit rough. If it becomes too painful, take a break and have a popsicle.
© 2018 Samuel A. Donaldson. All rights reserved.
Samuel A. Donaldson, JD, LL.M., AEP® (Distinguished)
Georgia State University College of Law
Samuel A. Donaldson [J.D. University of Arizona; LL.M. (Taxation) University of Florida] is a Professor of Law at Georgia State University in Atlanta. Prior to joining the Georgia State faculty in 2012, he was on the faculty at the University of Washington School of Law in Seattle for 13 years. During his tenure at the University of Washington, he was a five-time recipient of the Philip A. Trautman Professor of the Year award from the School of Law’s Student Bar Association. Professor Donaldson served for two years as Associate Dean for Academic Administration and for six years as the Director of the law school’s Graduate Program in Taxation. He teaches a number of tax and estate planning courses, as well as courses in the areas of property, commercial law and professional responsibility.
Professor Donaldson is an Academic Fellow of the American College of Trust and Estate Counsel (ACTEC) and a member of the Bar in Washington, Oregon, and Arizona. Among his scholarly works, he is a co-author of the popular West casebook, Federal Income Tax: A Contemporary Approach, and a co-author of the Price on Contemporary Estate Planning treatise published by Wolters Kluwer. Professor Donaldson has served as the Harry R. Horrow Visiting Professor of International Law at Northwestern University and a Visiting Assistant Professor at the University of Florida Levin College of Law.
An amateur crossword constructor, his puzzles have been published in The New York Times, The Los Angeles Times, The Washington Post, The Wall Street Journal, and other outlets. A perennial contender for People Magazine’s “Sexiest Man Alive” honor, Professor Donaldson was recently notified by email of his selection to receive substantial sums of money from high-level Nigerian business officials in exchange for his bank account information.
Members - $30.00
Non-Members - $50.00
Category of Track: Tax (T)
Level of Track: Technical
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