• Learn to identify types of trust and what documents to ask for from your clients.
• Prepare different types of trust returns including simple, complex, grantor trusts,  intentional defective grantor trusts with examples.
• Prepare gift tax return with gifts to multiple individuals, gifts to 529 plans, gifts to trusts and gift splitting with examples.

Mary Sunderland is an Enrolled Agent, the highest credential awarded by the Internal Revenue Service. She is licensed to prepare individual, business and trust tax returns and represents clients before all IRS administrative levels for audits, collections, and appeals. Mary is also admitted to practice at the United States Tax Court. She is Immediate Past President of New Jersey Society of Enrolled Agents.  For the National Association of Enrolled Agents, she is a member of the NAEA Tax Preparation Education Sub-Committee. In 2014, she became a Fellow of NAEA’s National Tax Practice Institute, having completed a rigorous three-year curriculum in advanced IRS representation. In April 2015, she became a US Tax Court Practitioner having passed the non-attorney US Tax Court Exam.  

She became a Certified Financial Planner® in December 2012. She earned her Chartered Financial Analyst (CFA) designation in 1990 and is a member of the CFA Institute.    

Mary spent 20 years on Wall Street as an equity analyst and portfolio manager for small and large companies. From 1999 to 2004 she was with Principal Investment Management managing over $2.0 billion in large cap growth portfolios. She joined Principal after a 10-year career with Skandia Asset Management. At Skandia, she directed their $3.0 billion U.S. equity large cap growth portfolios and U.S. technology portfolios. She had more than a decade of prior experience with Value Line. Mary received an MBA in finance from the Columbia University Graduate School of Business and a BA in economics from Northwestern University.