Agenda
Registration: 8:00 – 8:30 am
Morning Session: 8:30 am – 12:20 pm
Lunch (On your own): 12:20 – 1:40 pm
Afternoon Session: 1:40 – 5:00 pm
Federal Tax Law and Its Impact on Planning
Overview of new tax legislation
Portability of exemptions between spouses
Fundamentals of Estate Planning
The basics of planning for incapacity
The basics of asset transfers at death
Basics of estate and gift tax planning
Recognizing ethics issues in estate planning
Gifting Basics
Basics of the federal gift tax system
Gift tax discount planning techniques
Estate freeze techniques
Retirement Asset Planning
Minimum distribution rules
Fixing less-than-perfect beneficiary designations
Common estate planning strategies
Generation Skipping Transfer Tax (GSTT) Planning
Defining terms and assigning generations
Taxable transfers and exemptions
Inclusion ratio
Application of GSTT to trusts
Charitable Planning
Charitable tax planning vehicles
Advanced Gifting Strategies and Testamentary Planning
Advanced trusts, annuities and other instruments
Testamentary tax planning for married couples
Advanced generation-skipping and estate tax reduction planning
Business Succession Planning
Using buy-sell agreements
Using family limited partnerships
Valuing business and partnership interests
Trustee Selection and Asset Protection Planning
The role of the trustee
Factors for trustee selection
Integrating asset protection with estate planning
Ethical Considerations in Estate Planning
Credits
Accountants
8.0 CPE Hours
Attorneys
6.66 (1.0 Dual) Tennessee CLE Hours
6.5 (1.0 Ethics) Arkansas CLE Hours
Mississippi CLE Pending
Certified Financial Planners
8.0 Continuing Ed. Hours
Continuing Education Credit Information
This seminar is open to the public. The Tennessee State Board of Public Accountancy accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors. This course offer 8.0 intermediate level CPE hours, including 7.0 hours in taxes and 1.0 hour in Regulatory Ethics. Prior knowledge of estate planning and federal taxation is beneficial, and no advance preparation is recommended.
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 directed to Doug Chapman at doug@halfmoonseminars.org. Sponsor No. 103015.
The Tennessee Commission on CLE and Specialization has approved this program for 6.66 CLE hours, including 1.0 Dual hour, for attorneys. It is approved for 6.5 CLE hours, including 1.0 Ethics hour, for Arkansas attorneys, and 6.7 CLE hours, including 1.0 Ethics hour, for Mississippi 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.
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
ROBERT MALIN
WILLIAMS MCDANIEL PLLCRobert D. Malin is a member of Williams McDaniel, PLLC, and he is licensed to practice law in Arkansas, Tennessee and Mississippi. He has been recognized as a Rising Star in the Mid-South by Super Lawyers (2014 – 2017). Mr. Malin’s primary area of practice is the drafting and implementation of estate plans ranging from the utilization of simple methods (where appropriate) to more complex alternatives. His favorite part of the practice is meeting with the client and fitting their individual circumstances to the appropriate estate plan. Mr. Malin received his bachelor’s degree in Business from Maryville College. After graduation, he worked in the mortgage industry for two years. He graduated tenth in his class, magna cum laude, from the Cecil C. Humphreys School of Law at the University of Memphis. During law school, he served as law clerk to the Honorable Robert S. Benham of the Probate Court of Shelby County. On numerous occasions, he served by appointment of the Shelby County Probate Court as guardian ad litem and attorney ad litem in complicated conservatorship cases and as an administrator in a contested probate administration. Mr. Malin has also substituted as professor for Trust Law classes at the University of Memphis, Cecil C. Humphrey’s School of Law. He has served as substitute judge on behalf of the Honorable Judge Kathleen N. Gomes of the Probate Court of Shelby County. Mr. Malin is a past chair of the Estate Planning and Probate Section of the Memphis Bar Association.