Agenda

Registration:                    8:00 – 8:30 am

Morning Session:             8:30 am – 12:15 pm

Lunch (On your own):       12:15 – 1:30 pm

Afternoon Session:           1:30 – 5:00 pm

Federal Tax Law and Its Impact on Planning

   Overview of federal estate and gift tax liability and exemptions

   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

   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

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 and Planning with Family Limited Partnerships

   Using buy-sell agreements

   Using family limited partnerships

   Valuing business and partnership interests

Asset Protection Planning and Charitable Planning

   Integrating asset protection with estate planning

   Charitable tax planning vehicles

Case Study: Succession Planning for Charlie and Sally Jones

   Achieving planning goals: preserving cash flow, reducing tax liability, preserving liquidity, and protecting assets

Credits

Attorneys

     Connecticut: Voluntary
     8.0 New York CLE Hours

Accountants

     8.0 CPE Hours

IRS Enrolled Agents

     8.0 Continuing Ed. Hours

Certified Financial Planners

     8.0 Continuing Ed. Hours

Continuing Education Credit Information

This course is open to the public and offers Connecticut attorneys 7.0 voluntary non-approved CLE hours.

HalfMoon Education is certified by the New York State CLE Board as an Accredited Provider of CLE programs*. This traditional format course offers 8.0 Areas of Professional Practice CLE hours, which are appropriate for new and experienced attorneys.

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. This course offers 8.0 CPE hours (based on a 50 minute credit hour) in the field of Taxes. A basic knowledge of estate planning and taxation is beneficial for this intermediate-level, group-live course. Certificates of attendance will be provided upon completion of this course. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www. learningmarket.org.

HalfMoon Education has entered into a continuing education agreement with the New York State Board for Public Accountancy as a continuing education sponsor (License No. 001570). This agreement does not constitute individual course approval. This course offers 8.0 CPE hours in the subject area of taxation.

This program qualifies for 8.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g). Course No. NHXDT-T-00047-16-I

The Certified Financial Planner Board of Standards, Inc. has granted 8.0 hours of continuing education credit.

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.

*HalfMoon Education will provide financial hardship assistance to New York attorneys who wish to attend this event. Contact Doug Chapman at doug@halfmoonseminars.org for details.

Speakers

Matthew Bovino

Davidson, Dawson & Clark LLP

Partner in Davidson, Dawson & Clark LLP, in New Canaan, CT
Matthew A. Bovino, a partner in the firm’s New Canaan office since 2003, is admitted to practice in Connecticut and Massachusetts. He received his B.A. degree in Communications, magna cum laude, from Fordham University in 1984, and his J.D. degree from the New York University School of Law in 1987. Mr. Bovino lectures widely on estate planning and related topics, both to the general public and to tax and financial planning professionals, and he is a past president of the Estate Planning Council of Lower Fairfield County. While he was initially drawn to trusts and estates by the intellectual challenge of tax law, Mr. Bovino finds counseling clients on how best to protect their families the most rewarding aspect of his practice.

Michael Clear

Wiggin and Dana LLP

Wiggin and Dana LLP, in Greenwich, CT
Mr. Clear is the chair of the firm’s Private Client Services Department. Mr. Clear focuses his practice on estate planning, estate and trust administration, probate litigation and business succession planning. Mr. Clear guides fiduciaries and beneficiaries through estate settlement and trust administration matters. He also assists business owners with succession planning by presenting to family groups on business/estate planning matters and by preparing business entities, shareholders’ agreements, buy-sell agreements, and grantor-retained annuities and trusts. He also facilitates the sales/purchases of business assets. Mr. Clear is a co-chair of the Probate and Estates Section of the Fairfield County Bar Association and the president of the Fairfield County Chapter of the Exit Planning Exchange (CT XPX). He received his J.D. degree, magna cum laude, from the Quinnipiac University School of Law, where he served as the Executive Managing Editor of the Quinnipiac Probate Law Journal.
 

Daniel Daniels

Wiggin and Dana LLP

Partner, Wiggin and Dana LLP, in Greenwich, CT
For three decades, Mr. Daniels has dedicated himself to counseling families in preserving wealth from generation to generation. His clients include affluent individuals, family offices, business owners, C-suite executives and private equity and hedge fund founders. He assists them in estate and business planning, trust and estate administration, probate litigation, and more. Mr. Daniels has been named by Worth magazine as one of the top 100 trust lawyers in the United States. He is one of six trust and estate lawyers in Connecticut ranked in Band 1 by the international ranking service Chambers and Partners. Mr. Daniels is a fellow of the American College of Trust and Estate Counsel and is listed in The Best Lawyers in America. Best Lawyers has also named him its Lawyer of the Year for the Stamford area in the category of trusts and estates. He is especially interested in family businesses, having grown up in one. Mr. Daniels is a prolific author on trust and estate strategies and has served as special counsel in large litigations where divorce claims threaten trusts. He received his J.D. degree cum laude from Harvard Law School and his A.B. degree summa cum laude from Dartmouth.