Demystifying Distributable Net Income (DNI)

Sessions

This session will discuss what DNI is, why it is important, how to calculate DNI, how it is reported on a fiduciary income tax return. In addition, we will review how DNI is allocated among the beneficiaries of an estate or trust under the tier system, the separate share rule, the 65 day rule, how specific bequests are treated and planning opportunities using a Section 643(e) election.

SPEAKER:
Jere Doyle 
Senior Vice President
BNY Mellon Wealth Management