Registration:                        8:00 – 8:30 am

Morning Session:                8:30 am – 12:20 pm

Lunch (On your own):         12:20 – 1:20 pm

Afternoon Session:             1:20 – 5:00 pm

Federal Tax Law and Its Impact on Planning
J. Oberholtzer

   Overview of new tax legislation 
   Portability of exemptions between spouses

Fundamentals of Estate Planning 
D. Vakoutis

   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 
B. Berselli

   Basics of the federal gift tax system 
   Gift tax discount planning techniques 
   Estate freeze techniques

Retirement Asset Planning 
M. May

   Minimum distribution rules 
   Fixing less-than-perfect beneficiary designations 
   Common estate planning strategies

Generation Skipping Transfer Tax (GSTT) Planning 
M. May

   Defining terms and assigning generations 
   Taxable transfers and exemptions 
   Inclusion ratio 
   Application of GSTT to trusts

Charitable Planning 
M. Moneyhun

   Charitable tax planning vehicles 
   Advanced Gifting Strategies and Testamentary Planning S. Bock 
   Advanced trusts, annuities and other instruments 
   Testamentary tax planning for married couples 
   Advanced generation-skipping and estate tax reduction planning

Advanced Gifting Strategies and Testamentary Planning                       
S. Bock  

   Advanced trusts, annuities and other instruments
   Testamentary tax planning for married couples   
   Advanced generation-skipping and estate tax reduction planning

Business Succession Planning 
J. Husbands

   Using buy-sell agreements 
   Using family limited partnerships 
   Valuing business and partnership interests

Trustee Selection and Asset Protection Planning 
J. Nimnicht

   The role of the trustee 
   Factors for trustee selection 
   Integrating asset protection with estate planning

Ethical Considerations in Estate Planning 
M. Williamson


     7.0 Oregon CLE Hours
     7.0 Washington CLE Hours
     7.0 California CLE Hours
     (1.0 Ethics Hour Included on All Approvals)

     8.0 CPE Hours

Certified Financial Planners
     8.0 CE Hours

Continuing Education Credit Information

This seminar is open to the public. The Oregon State Bar has approved this course for 6.0 general credits and 1.0 ethics credit, for attorneys. The Washington MCLE Board has approved this program for 6.0 Law and Legal credits and 1.0 ethics credit, for attorneys. HalfMoon Education is a California-approved CLE provider; this course qualifies for 7.0 California CLE hours, which includes 1.0 hour of ethics.

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: Complaints can also be directed to Doug Chapman at Sponsor No. 103015.

This course offers accountants 8.0 intermediate level CPE hours in the area of taxation. A basic understanding of federal taxation is recommended, and no advance preparation is needed for attending.

The Certified Financial Planner Board has approved this course for 8.0 CFP continuing education hours.

Attendance will be monitored and reported, as required. 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.


Brent Berselli

Holland & Knight LLP

Holland & Knight LLP – Portland
Mr. Berselli is an associate in Holland & Knight’s Portland office and is a member of the firm’s Private Wealth Services Practice Group. Mr. Berselli focuses his practice on tax planning for individuals and businesses, including corporate and estate planning for closely-held and family owned businesses. In addition, he provides tax planning counsel for all types of business transactions related to corporate entities, including IRC § 501(c)(3) nonprofit corporations, general and limited partnerships, subchapter C and subchapter S corporations, and limited liability companies. Mr. Berselli also represents personal representatives of probate estates, trustees, conservators and guardians in the discharge of their fiduciary duties.

Susan Bock

Stoel Rives LLP

Stoel Rives LLP – Portland
Ms. Bock counsels clients in the administration of estates and trusts and provides corporate, tax and financial planning. Her practice includes advising clients in the areas of income, estate, and gift taxes; counseling trustees and beneficiaries; doing charitable planning; and working with families and closely-held businesses to achieve business succession planning and the creation of small family businesses. Ms. Bock has successfully represented numerous clients before the IRS and U.S. Tax Court on valuation of closely held business interests.

Joshua Husbands

Holland & Knight LLP

Holland & Knight LLP – Portland
Mr. Husbands is a partner and the regional team leader for Private Wealth Services in in Holland & Knight LLP’s Portland office. He represents clients in an array of business, tax, business succession and estate planning matters, including business reorganizations, acquisitions, and divestitures. He writes and speaks on business, tax, life insurance, and asset protection matters concerning businesses and high net-worth individuals. Mr. Husbandsreceived a degree in Finance from the University of Texas at Austin and his J.D. degree cum laude from Lewis & Clark Law School. He is a fellow of the American College of Trust and Estate Council, where he is chair of the New Fellows Steering Committee and Oregon state chair-elect, and is on the board of the Estate Planning Council of Portland.

Melissa May

Duffy Kekel LLP

Duffy Kekel LLP – Portland
Ms. May has been advising clients regarding tax-efficient transfers of interests in closely held businesses, real property and other assets for 15 years. Her practice includes estate planning and preparation of revocable trust agreements, wills, life insurance trusts, gift trusts and other irrevocable trusts, as well as assistance with the administration of trusts and decedents’ estates. Ms. May also helps nonprofit organizations obtain and maintain tax-exempt status. In addition to her law practice, she teaches estate planning at Lewis and Clark Law School.

Marisa Moneyhun

The Law Office of Marisa M. Moneyhun

The Law Office of Marisa M. Moneyhun – Portland
Ms. Moneyhun is the attorney owner of the Law Office of Marisa Moneyhun, LLC, a boutique law firm specializing in estate planning, trust and probate administration, and adult protective proceedings. She is a graduate of the University of Oregon and Willamette University College of Law. Ms. Moneyhun currently is a board member of the Oregon Women Lawyers Foundation, serves as co-chair for the Oregon Women Lawyer’s Leadership Committee, and is a member of the Gus J. Solomon Inn of Court and the Oregon Trial Lawyers Association.

Julie Nimnicht

Law Offices of Geoff Bernhardt

Law Offices of Geoff Bernhardt – Portland
Ms.Nimnicht is an attorney with the Law Offices of Geoff Bernhardt in Portland. Her practice focuses on estate planning and administration, special needs planning, long-term care planning, guardianships, and conservatorships. She is a member of the Oregon State Bar, Oregon Women Lawyers, and the Multnomah Bar Association. Ms. Nimnicht has a bachelor’s degree from New York University, and she earned her law degree from Lewis & Clark Law School.

James Oberholtzer

James Oberholtzer, Chartered

James Oberholtzer, Chartered – Portland
Mr. Oberholtzer is an attorney in private practice with over 30 years of experience with offices in Portland, Oregon, and Chicago, Illinois. He advises individuals, families, closely-held businesses and tax-exempt organizations on legal and tax matters. He is licensed in Virginia, Illinois, Oregon and Washington. He is A-V rated by Martindale Hubble/ and “Superb 10/10” by

Danielle Vakoutis

HAN Legal

HAN Legal – Portland
Ms. Vakoutis is an attorney with HAN Legal, where she focuses her practice in the areas of fiduciary litigation, estate and trust planning, and administration. She received her Juris Doctor, cum laude, from the John Marshall Law School in Chicago, Illinois. Prior to practicing law, Ms. Vakoutis worked as an accountant at Arthur Andersen, LLP, and Northwestern University, and she obtained her Certified Public Accountant license in Illinois. She often uses her knowledge of finance and accounting to advise clients on the key issues that may arise in the areas of estates and trusts.

Meredith Williamson

NW Estate Law, LLC

NW Estate Law, LLC – Portland
Ms. Williamson earned her bachelor’s degree from the University of Oregon in 1998, and a Doctor of Jurisprudence from the University of San Diego School of Law in 2002. She is licensed in California (inactive) and Oregon. She is also accredited with Veterans Administration. Ms. Williamson is the legal editor of the Oregon State Bar’s 2012 publication Legal Issues for Older Adults and a featured blogger on In addition to her writing, she has been a speaker on topics relating to estate planning, guardianship, elder law, planning for long term care, and ethics. Ms. Williamson enjoys volunteering is the chair of the family events committee with the Multnomah Athletic Club, a board member of the Senior Provider Information Network, and is active at her children’s school.