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
L. Owen

   Overview of federal estate, gift and trust taxation
   Tax rates and exemptions
   Portability of exemptions between spouses

The Basics of Planning for Incapacity
L. Owen

   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
L. Owen

   Will drafting: common estate planning provisions
   Drafting challenges caused by state estate taxes
   Gift tax planning

Basics of Gifting
J. Beaudoin

   Federal gift tax system
   Gift tax discount planning techniques
   Estate freeze techniques

Retirement Asset Planning
J. Beaudoin

   Minimum distribution rules
   Fixing less-than-perfect beneficiary designations
   Common estate planning strategies

Federal Generation-Skipping Transfer Tax (GST)
J. Beaudoin

   Basic theory of GST tax
   Generation assignment
   Taxable transfers and exemptions, inclusion ratio
   Application of GST to various trusts

Advanced Gifting
J. Beaudoin

   Grantor retained annuity trusts
   IDIT sales
   Self-canceling installment note
   Qualified personal residence trust

Advanced Testamentary Planning
E. Whiting

   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
E. Whiting

   Basics of buy-sell agreements
   Asset protection planning basics

Charitable Planning
E. Whiting

   Choosing a charitable vehicle
   Prohibitions against self-dealing

Case Study: Succession Planning for Charlie and Sally Jones
E. Whiting

Credits

Accountants
     8.0 CPE Hours

Attorneys
     7.0 Utah CLE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents
     8.0 CE Hours

Continuing Education Credit Information

This seminar is open to the public and offers continuing education credits to accountants, attorneys, certified financial planners, and IRS enrolled agents.

This intermediate-level group live presentation provides accountants with 8.0 CPE hours in the area of taxes. Learners should have a working knowledge of estate planning and federal taxes, and no advanced preparation for this course is required.

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. 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. Complaints can also be made to HalfMoon Education by emailing specific information to doug@halfmoonseminars.org. A response will follow within two business days. NASBA sponsor number 103015.

The Utah State Board of CLE has approved this course for 7.0 general CLE hours for attorneys.

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.

This program qualifies for 8.0 hours of continuing education credit for enrolled agents and tax return preparers under Treasury Department Circular #230 Section 10.6(g). 

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

James Beaudoin

Squire & Co., PC

Squire & Co., PC, Salt Lake City, UT
Mr. Beaudoin is a Certified Public Accountant and partner in the CPA and advisory firm of Squire and Company, P.C., of Salt Lake City, Utah. He previously practiced with Pinnock, Robbins, Posey & Richins, P.C.; KPMG Peat Marwick; and with the Private Client Group of Wells Fargo. Mr. Beaudoin also holds the Personal Financial Specialist (PFS) designation from the American Institute of Certified Public Accountants and is a CERTIFIED FINANCIAL PLANNER™ (CFP®) practitioner. His 34 years of practice has focused on income tax and estate planning and compliance for high-wealth individuals and closely-held companies. Mr. Beaudoin is past president of the Salt Lake Estate Planning Council and of the Utah Chapter of the Financial Planning Association. He graduated cum laude from Brigham Young University with a Master of Accountancy (Taxation) degree. He is a frequent speaker on income and estate tax planning matters.

Langdon Owen

Cohne Kinghorn, P.C.

Cohne Kinghorn, P.C., Salt Lake CityLangdon T. Owen, Jr., is a member of the law firm of Cohne Kinghorn, P.C. in Salt Lake City, Utah. Mr. Owen is a transactional lawyer who practices in the areas of estate and tax planning, business and commercial transactions involving both corporate and partnership taxed enterprises (including tax, employment, and benefit issues relating to such transactions), loans and creditors’ workouts, pension and profit sharing plans, health care law, charities and nonprofit organizations, probate, and real estate. He has practiced law since 1977. Mr. Owen has published several articles in Utah and nationally on tax and estate planning and business- related legal issues. He holds a Juris Doctor degree from the University of Utah (1977) and a Bachelor of Arts degree from the University of California, Berkeley (1973, with great distinction). Mr. Owen was a comment editor of the Utah Law Review (1975-1977). He was the chair of the Utah State Bar Section of Estate Planning (2013- 2014) and was named business lawyer of the year 2014 by the Business Law Section of the Utah Bar.

Eric Whiting

York Howell & Guymon

York Howell & Guymon, Salt Lake CityMr. Whiting is an attorney with the Salt Lake City law firm of York Howell & Guymon. His practice is focused on estate planning, tax, business planning, and non-profit entities.Mr. Whiting also assists clients of large and small estates with all aspects of estate administration and probate. He assists business clients with entity selection, structuring, formation, and planning. He also represents clients before the IRS. Mr. Whiting is an active member of the Utah State Bar, the Idaho State Bar and the Washington State Bar. He is also admitted before the U.S. Tax Court, the U.S. Court of Appeals for the Ninth Circuit and the U.S. District Court for the Eastern District of Washington. Mr. Whiting earned his Bachelors degree in Economics and Law and Constitutional Studies at Utah State University, his Juris Doctor degree at Gonzaga University School of Law and his LL.M. degree in Taxation at Georgetown University Law Center.

CD/Manual Price: $199.00

Currently, our self-study products DO NOT qualify for AIA, LACES, ASLA or CLARB credit.

HalfMoon will mail you these materials via USPS. Please allow 5 weeks from the date of purchase to receive your product. If the live seminar is in the future, please allow 5 weeks from the date of the live seminar.

The CD/Manual package includes an audio recording of a live seminar on CDs, along with a bound copy of the manual that was distributed at the seminar. The manual contains written materials prepared by the seminar speaker(s).

The CDs contain embedded number codes, which you are required to document and return to HalfMoon if you wish to obtain a certificate of completion for the program. The acceptance of self-administered continuing education activities vary widely between states and professions. Before undertaking any self-study effort, you should review the rules of your licensing/certifying entity.

HalfMoon Education guarantees its products. The self-study products are recorded from a live seminar and there are circumstances where an audio recording is not available. HalfMoon will contact you and issue a full refund if the product you ordered is not available. If you are not happy with a product you receive, you can return the product for a full refund. However, refunds will not be issued if completion certificates are requested.

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