This reference book provides guidance on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. This book will answer all questions about estate and trust accounting including; An overview of fiduciary responsibility; How situs impacts a will or trust; The Uniform Principal & Income Act; How to properly allocate income taxes between income and principal
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Carol A. Cantrell, CPA, JD is a shareholder of Briggs & Veselka Co., one of the largest public accounting firms in Houston, Texas. She is also a Certified Financial Planner. She specializes in estate, tax and financial planning for families, closely held businesses, and investment entities. Prior to her merger with Briggs & Veselka in 2000, she and her husband, W. Patrick Cantrell, operated Cantrell & Company, a boutique tax firm in Houston, specializing in tax planning and IRS representation. Carol is a frequent speaker for national and state professional organizations on income taxation of estates and trusts, partnerships, and S corporations. She is also the author of CCH's Stock Options: Estate, Tax and Financial Planning, a treatise on employee stock options. F. Gordon Spoor has practiced public accounting in St. Petersburg, Florida since 1974. He is married to Chris Spoor and they have four children ranging in age from 27 to 33 and five grandchildren. He received his Bachelor of Arts Degree from the University of South Florida and is a member of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants and the Suncoast Estate Planning Council and holder of a NASD series 65 Registered Investment Advisor Representative license. He is licensed to practice as a CPA in both Florida and Georgia. He has published numerous articles covering these topics and others. He is co-author of the FICPAs Fiduciary Accounting For Florida course materials and a contributing author to Florida Law of Trusts Fourth Edition (West Publishing). Much of his time is spent consulting in the area of fiduciary accounting and income tax as well as litigation support in trust matters.
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