Trusts & Estates

Trusts and estates carry obligations that are unlike any other return — fiduciary accounting, income distribution deductions, beneficiary reporting, and the interaction with the grantor's and beneficiaries' personal returns. Moore & Farrington prepares fiduciary returns and advises trustees and executors through the work that follows a life event or a passing.

We prepare Form 1041 fiduciary returns, manage the accounting for income, principal, and distributions, and coordinate with the beneficiaries' personal returns so that the K-1s flow correctly. For executors, we support the estate's final return, the coordination of any prior-year filings, and the documentation that probate and beneficiaries require. Trust planning — during life and at death — is also part of the work: we help clients understand the tax consequences of how a trust is funded, structured, and distributed.

Serving as a trustee or executor is a serious responsibility, and the tax obligations that come with it are precise. We take on the compliance so the fiduciary can focus on the people and the intent behind the trust. The work is careful, confidential, and built on trust — which is the only way it can be done.