The Complete Trust Course
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
Understanding Estate, Gift, Income and Trust Taxation
Overview of federal estate and gift taxation
Calculating the estate tax
Overview of trust taxation
Examining estate, gift and GST rates and exemptions
The Critical Role of Testamentary Trusts in the Estate Plan
Purposes and features of trusts, including testamentary trusts
• Credit shelter/bypass trusts
• Marital trusts and family trusts
Spousal lifetime access trust
Choosing a trustee and a situs
Irrevocable Trusts and the Basics
Purposes of irrevocable trusts
Understanding related tax issues
Crummey powers
Amendment/termination strategies
Dynasty trusts
Income and Generation-Skipping Transfer Tax Basics
Overview of the income tax system
Overview of GST
199A
Using Revocable Trusts
Characteristics and advantages/disadvantages of revocable trusts
Understanding related tax issues
IRAs and Trusts: Sophisticated Beneficiary Choices
General overview
Spousal rights and distribution rules
Using a trust as a plan beneficiary
Estate planning and charitable planning with qualified plans
Asset Protection Planning for Seniors and the Disabled
Overview of government benefit programs
Trust options
Planning for spouses, supplemental needs trusts
Advanced Trust Planning
Charitable planning
Discount planning
Qualified domestic trust, S corporation trusts
Onshore-offshore asset protection and spendthrift trusts
Credits
Accountants
8.0 CPE Hours
Attorneys
7.0 Alabama CLE Hours
Certified Financial Planners
8.0 CE Hours
IRS Enrolled Agents &
Other Tax Return Preparers
8.0 CE Hours
Continuing Education Credit Information
This seminar is open to the public. This intermediate-level course offers 8.0 CPE credit hours, based on 50 minute hours, in the area of taxes. A basic understanding of federal taxes is recommended, and no advance preparation by attendees 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. Sponsor No. 103015.
The Alabama State Bar has approved this course for 7.0 CLE hour, including no ethics hours, for Alabama 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 other tax return preparers under Treasury Department Circular #230 Section 10.6(g).
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
Sidney Summey
White Arnold & Dowd P.CShareholder with White Arnold & Dowd P.C., Birmingham, AL
With over 40 years of experience in the practice of probate law, Mr. Summey is recognized in the probate and civil courts in Alabama as a leader in the field of probate litigation, wills, trusts and estates, guardianships and conservatorships. In 2009, he was designated as a National Certified Guardian. His practice involves assisting litigators in settling cases involving decedent’s estates and incapacitated persons, the representation of conservators of the estates of minors and disabled persons who have received personal injury awards, structured settlements, special needs trusts and elder law. Mr. Summey also handles litigation related to all areas of probate law including will contests and trust and estate matters. He is a frequent lecturer on basic and advanced probate, probate for litigators, special needs trusts, Medicaid issues and elder law. Mr. Summey has served on the faculty of The Birmingham School of Law where he taught Trusts and Elder Law. He also has served on the adjunct faculty of the Cumberland School of Law of Samford University for five years, teaching courses in residential and commercial real estate transactions. Mr. Summey is the author of “Handling Lawsuits of Minors, Decedents and the Disabled,” which was published in the ATLA Journal.