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
E. Scully
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
E. Scully
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
T. Maier/C. Omasta
Reasons for life insurance trusts
Tax issues
Discount Planning with Trusts
T. Maier/C. Omasta
Understanding IRC Chapter 14
GRITs, GRATs, and GRUTs
PRTs and QPRTs
Using Revocable Trusts
C. Hadad
Characteristics and advantages/disadvantages
Special tax issues
IRAs and Trusts: Sophisticated Beneficiary Choices
C. Hadad
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
H. Stumpf
Overview of government benefit programs
Trust options
Supplemental needs trusts
Charitable Trusts
H. Stumpf
Charitable trust overview
Advanced Trust Planning
H. Stumpf
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 Pennsylvania CLE Hours
8.0 New York 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 and tax return preparers.
This seminar offers accountants 8.0 intermediate-level CPE credit hours in the area of taxes. A basic understanding of federal taxation is recommended and no advance preparation is necessary.
HalfMoon Education Inc. is registered with the NationalAssociation of State Boards of Accountancy (NASBA) as asponsor 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 submittedto the National Registry of CPE Sponsors through its website: www.NASBARegistry.org. Complaints can also be directed toDoug Chapman at doug@halfmoonseminars.org. Sponsor No. 103015.
This course is approved for 7.0 Pennsylvania CLE hours.
HalfMoon Education has been certified by the NY State CLE Board as an accredited provider of CLE programs. This traditional format course offers 8.0 Areas of Professional Practice CLE hours suitable for new and experienced 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 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
Mary Corsetti
William Coulson, LLCWilliam Coulson, LLC, PittsburghMs. Corsetti has been practicing law since 1986. Her primary areas of practice include: comprehensive estates and trusts, including planning, administration, taxation, and Orphans’ Court litigation; civil litigation; business transactions and planning; real estate; and elder law. Her broad experience across the full-spectrum of estate and business-related practice areas has resulted in an exceptional multi-perspective approach that she applies to each client. Ms. Corsetti is a frequent contributor to industry and consumer publications and has appeared on finance-related radio shows. Additionally, she was named a 2013, 2012, 2011 and 2009 Five Star Wealth Manager by Pittsburgh Magazine and was a 2009 Athena Award Nominee. Ms. Corsetti is a member of the Allegheny County Bar Association’s Probate and Trust Law Section and the National Academy of Elder Law Attorneys. She also serves as an adjunct instructor with Duquesne University’s John F. Donahue Graduate School of Business. Ms. Corsetti earned her J.D. degree from the University of Pittsburgh School of Law.
Charles B. Hadad
Partner with The Lynch Law Group, LLC, in Cranberry Township, PAMr. Hadad is chair of the firm’s Estates and Trusts Group and concentrates his practice in the areas of corporate and business planning, estate administration, probate, estate planning, trust administration and real estate transactions. He has broad experience advising clients in estate planning and estate administration, including preparing decedent final personal income tax returns, federal estate tax returns, Pennsylvania inheritance tax returns, federal gift tax returns, and fiduciary income tax returns for estates and trusts. Mr. Hadad has successfully represented fiduciaries in surcharge actions, defended will contests, and asserted claims on behalf of beneficiaries and other interested parties for breach of fiduciary duty in the course of estate and trust administration. Mr. Hadad is a member of the Allegheny County Bar Association Probate and Trust Section Council and the Pittsburgh Estate Planning Council.
Tracey Maier
William Coulson, LLC, PittsburghWilliam Coulson, LLC, PittsburghMs. Maier focuses her practice on estate planning, litigation, entity formation, and general corporate and business matters. Her secondary focus is estate administration. She was licensed to practice law in 2002. Complementing her current practice areas, she is also a notary and a member of The Pennsylvania Association of Notaries (PAN). She is admitted to practice law in Pennsylvania. Ms. Maier received her law degree, magna cum laude, from the University of Pittsburgh School of Law, where she was a Note and Comment Editor of the Journal of Law and Commerce and a member of the Order of the Coif. Ms. Maier also received an M.B.A. degree from the Joseph M. Katz Graduate School of Business and earned a bachelor’s degree, summa cum laude, in business and mathematics from the University of Pittsburgh.
Cory Omasta
Williams Coulson, LLC, PittsburghWilliams Coulson, LLC, PittsburghMr. Omasta is an associate at Williams Coulson and practices in the areas of tax controversy, tax planning, business succession planning, estate planning, and general corporate law matters. He received his law degree from the University of Pittsburgh School of Law where he was Lead Executive Editor of the Journal of Law & Commerce. During law school, he clerked for Williams Coulson. Mr. Omasta received his bachelor of science degree in Business Administration in accounting, magna cum laude, from Duquesne University.
Erik Scully
Scully & Scully, PCScully & Scully, LLP, PittsburghMr. Scully is both an attorney and a certified public accountant. His practice is concentrated in taxation, estate planning and administration, and business matters with a particular emphasis in handling tax controversies and tax litigation at the federal, state and local levels. Mr. Scully serves on the Commonwealth of Pennsylvania’s State Board of Accountancy. He is listed in Who’s Who in American Law and is a member of the Allegheny County Bar Association (Member: Taxation Section). Mr. Scully is a member of the Pennsylvania Institute of Certified Public Accountants, a past chair of its Pennsylvania State Ethics Committee, a current member of its Speaker’s Bureau, and chair of the Committee on the Cooperation with the Bar. He is also a member of the American Association of Attorney-Certified Public Accountants, Inc. Mr. Scully is a frequent lecturer to professional groups and has authored numerous articles on legal, accounting and tax issues affecting individuals and businesses. He earned his undergraduate degree from Syracuse University and his law degree from St. Louis University.
Heather Stumpf
Clark Hill, PLCClark Hill, PLC, PittsburghMs. Stumpf is a senior attorney in Clark Hill’s Personal Legal Services Practice Group. She focuses her practice on estate and trust planning and administration, probate and tax-exempt organizations. She advises her clients on the various complexities of estate and trust documents, including special and supplemental needs trust provisions, planned giving, tax planning implications and the division of assets. Her experience also includes obtaining tax-exempt status for nonprofit organizations, forming private foundations and preparing prenuptial agreements. Ms. Stumpf utilizes her experience acting as a corporate fiduciary to support individuals and families with retirement planning and multi-generational wealth transfer.