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 and Trust Taxation
L. Owen Jr.
Overview of federal estate, gift and trust taxation
Calculating the estate tax
General overview of trust income taxation
The Necessary Role of Testamentary Trusts in the Estate Plan
L. Owen Jr.
Types of trusts, including testamentary trusts
Credit shelter/bypass trusts and marital trusts
Funding trusts and planning for state death taxes
Choosing a trustee and situs
Irrevocable Life Insurance Trusts
J. Beaudoin
Reasons for life insurance trusts
Tax issues
Discount Planning with Trusts
J. Beaudoin
Understanding IRC Chapter 14
GRITs, GRATs, and GRUTs
PRTs and QPRTs
Using Revocable Trusts
J. Beaudoin
Characteristics and advantages/disadvantages
Special tax issues
IRAs and Trusts: Sophisticated Beneficiary Choices
S. Mayfield
Overview and spousal rights
Distribution rules
The Roth IRA: a new game in town
Qualified plans: estate planning and charitable planning options
Asset Protection Planning for Seniors and the Disabled
S. Mayfield
Overview of government benefit programs
Trust options
Supplemental needs trusts
Charitable Trusts
S. Mayfield
Charitable trust overview
Advanced Trust Planning
S. Mayfield
Estate planning/income tax management trusts
Trusts for minors
Generation-skipping transfer tax
Qualified domestic trust
S corporation trusts
Offshore trusts for asset protection
Spendthrift trusts
Credits
Accountants
8.0 CPE Hours
Attorneys
7.0 Utah CLE Hours
Certified Financial Planners
8.0 CE Hours
IRS Enrolled Agents &
Tax Return Preparers
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, IRS enrolled agents, and tax return preparers.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 (NASBA sponsor number 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. Complaints can also be made to HalfMoon Education by emailing specific information to Doug Chapman at doug@halfmoonseminars.org. A response will follow within two business days.
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.
Stephen Mayfield
York Howell & GuymonYork Howell & Guymon, Salt Lake CityStephen Mayfield is a partner at York Howell & Guymon, practicing in the areas of corporate law, asset protection, estate planning, federal tax law and trust and probate administration. He is admitted to practice in Utah and Nevada. Mr. Mayfield advises businesses and individuals on various tax issues within the context of corporate transactions, emerging entities, and estate plans. He helps entrepreneurs form limited liability companies and corporations, and he advises medical professionals with practice administration, compliance and restructuring. His corporate experience includes representing clients with mergers and acquisitions, and preparing corporate buy-sell agreements, leases, non-disclosure agreements, non-compete agreements, and purchase agreements.
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.