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
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., PCSquire & 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 & GuymonYork 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.