Estate Planning Seminar
DISCLAIMER
Before purchasing, review the rules of your licensing or certifying entity. It is your responsibility to confirm this course meets your CE requirements. See the credit tab on the course page for details.
What’s Included: Full webinar recording, written course materials, expert instruction, a mandatory quiz, and a certificate upon completion.
Deliverability Timeline: All courses are generally available within 1-2 weeks after the live presentation.
CE Credits: AIA and/or LA/CES accreditation is available by request for courses recorded prior to March 11, 2026. All courses after that date include those accreditations by default, if applicable. With these accreditations, our courses qualify for credit in nearly all states for engineers, surveyors, architects, and landscape architects.
Learn more about the on-demand format in our FAQ or contact us at (715) 835-5900 or customerservice@halfmoonseminars.org
Agenda
Registration: 8:00 – 8:30 am
Morning Session: 8:30 am – 12:00 pm
Lunch (On your own): 12:00 – 1:00 pm
Afternoon Session: 1:00 – 5:00 pm
Federal Transfer Tax Legislation and Its Impact on Estate Planning
Overview of federal estate, gift and trust taxation
Tax rates and exemptions
Portability of exemptions between spouses
The Basics of Planning for Incapacity
Legal tools to avoid court-appointed fiduciaries
Planning for medical and non-financial decisions
Different forms of asset ownership
Revocable living trusts: the estate planner’s favorite technique
Basics of Estate and Gift Tax Planning
Will drafting: common estate planning provisions
Drafting challenges caused by state estate taxes
Gift tax planning
Basics of Gifting
Federal gift tax system
Gift tax discount planning techniques
Estate freeze techniques
Retirement Asset Planning
Minimum distribution rules
Fixing less-than-perfect beneficiary designations
Common estate planning strategies
Federal Generation-Skipping Transfer Tax (GST)
Basic theory of GST tax
Generation assignment
Taxable transfers and exemptions, inclusion ratio
Application of GST to various trusts
Advanced Gifting
Grantor retained annuity trusts
IDIT sales
Self-canceling installment note
Qualified personal residence trust
Advanced Testamentary Planning
Testamentary planning for married couples
Portability of estate and gift tax exemptions
QDOTs and QTIP trusts
Testamentary generation-skipping planning and other techniques
Buy-Sell Agreements and Asset Protection Planning
Basics of buy-sell agreements
Asset protection planning basics
Charitable Planning
Choosing a charitable vehicle
Prohibitions against self-dealing
Case Study: Succession Planning for Charlie and Sally Jones
Credits
Accountants
8.0 CPE Hours
Attorneys
8.0 Missouri CLE Hours
8.0 Kansas CLE Hours
IRS Enrolled Agents &
Other Tax Return Preparers
8.0 CE Hours
Certified Financial Planners
8.0 CE Hours
Continuing Education Credit Information
This seminar is open to the public and provides continuing education credit to accountants, attorneys, IRS enrolled agents and other tax return preparers, and Certified Financial Planners.
This seminar provides certified public accountants 8.0 intermediate level CPE hours in the area of taxation. A basic understanding of taxation and estate planning is recommended for attendees. No advance preparation is required for this seminar.
The Kansas Board of Accountancy accepts CPE courses from providers that are members of the National Association of State Boards of Accountancy (NASBA) National Registry of CPE Sponsors.
HalfMoon Education Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors (Sponsor No. 103015). State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
The Kansas CLE Commission and The Missouri Bar have each approved this activity for 8.0 CLE hours for attorneys.
This program offers 8.0 hours of continuing education credit to enrolled agents and other tax return preparers under Treasury Department Circular #230.
HalfMoon Education Inc. is a CFP Board-Registered continuing education sponsor. The Certified Financial Planner Board of Standards, Inc. has granted 8.0 hours of continuing education credit for the completion of this seminar.
Attendance will be monitored, and attendance certificates will be available after the seminar for most individuals who complete the entire event. Attendance certificates not available at the seminar will be mailed to participants within fifteen business days.
Speakers
Ruth Brackney
Lathrop & Gage LLPLathrop & Gage LLPMs. Brackney is a partner with Lathrop & Gage in Overland Park, where she serves as co-chair to the firm’s Wealth Strategies group. She prepares analysis and recommendations on sophisticated estate, gift and generation-skipping transfer tax issues, including development of complex estate plans, preparation of estate planning documents, estate and gift tax returns, and administration of estates, trusts, and family limited partnerships. With nearly 20 years of experience, Ms. Brackney provides lifetime financial planning involving special needs of children and spouses, and financial planning related to divorce and premarital agreements. She assists clients with charitable planning and the administration of private foundations and charitable trusts. Ms. Brackney represents estate and trust clients in federal estate tax audits. She forms and administers charitable entities including private foundations, charitable lead trusts and charitable remainder trusts. Ms. Brackney provides life insurance planning and planning with retirement assets. Ms. Brackney’s prior experience includes working in the Tax & Estate Planning Practice Group at Husch & Eppenberger. She was also an auditor with the Resolution Trust Corporation – Office of Inspector General in Kansas City, Missouri. Ms. Brackney has also passed the CPA exam.
Courtney Conrad
Lathrop & Gage LLPLathrop & Gage LLPMs. Conrad is a partner with Lathrop & Gage in Overland Park, where she concentrates her practice in the area of estates and trusts law. Her practice includes basic estate planning; sophisticated estate and tax planning for high net-worth individuals; charitable planning, including the formation and administration of charitable entities and trusts; wealth preservation planning; business succession planning; and estate and trust administration. Ms. Conrad is a member of The Missouri Bar, the Kansas Bar Association, the Kansas City Metropolitan Bar Association, the Estate Planning Society of Kansas City and Children’s Mercy Hospital Donald H. Chisholm Planned Giving Council. She received her B.S. degree from the University of Kansas and her J.D. degree, with distinction, from the University of Missouri-Kansas City School of Law.
Joseph Growney
Lathrop & Gage LLPLathrop & Gage LLPMr. Growney is a partner with Lathrop & Gage in Overland Park, KS, where he concentrates his practice in all areas of estate planning, including the preparation of basic and complex estate planning documents, and the implementation of sophisticated planning techniques. He also assists high net-worth individuals and closely-held businesses with business succession planning and tax planning, including the formation of corporations, partnerships and limited liability companies, and structuring of corporate reorganizations and recapitalizations. Mr. Growney’s estate planning practice also includes life insurance planning, charitable planning and estate planning with retirement benefits. He received his B.A. degree from Rockhurst University and his J.D. degree, with distinction, from the University of Missouri-Kansas City School of Law. Mr. Growney is a member of The Missouri Bar, the Kansas Bar Association, the Kansas City Metropolitan Bar Association, the Children’s Mercy Hospital Donald H. Chisholm Planned Giving Council, and the Estate Planning Society of Kansas City. He is a board member of the Kansas City Estate Planning Symposium.