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
New Mexico Attorneys
7.0 CLE Hours (1.0 Ethics)
Certified Financial Planners
8.0 CE Hours
Continuing Education Credit Information
This seminar is open to the public and offers accountants 8.0 intermediate level CPE hours in the area of taxation. A basic understanding of taxes and estates is recommended and no advance preparation is required. The New Mexico Public Accountancy Board accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
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 New Mexico MCLE Board has approved this seminar for 7.0 CLE hours, including 1.0 ethics hour, 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.
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
Monica Davis
NM Trust and Probate Law Firm, LLCOwner of NM Trust and Probate Law Firm, LLC in Albuquerque, NM
Ms. Davis has been a trust and estate litigation attorney for almost six years. She is the owner of NM Trust and Probate Law Firm, LLC, and handles any litigation that arises from estates or trusts, such as will contests and breaches of fiduciary duty, and she advises fiduciaries on their responsibilities. Ms. Davis is a native New Mexican who attended the Albuquerque Academy and the University of New Mexico for undergraduate school and for law school. She obtained her LL.M. degree in Taxation from Boston University in 2016. While in law school, Ms. Davis clerked at Hurley Toevs Styles Hamblin & Panter, PA, and later became an associate attorney at the firm, working exclusively on trust litigation cases and estate litigation. During law school, she was awarded honor roll and received several awards including the Thomson West Group Award for Domestic Relations, the Johnny Cochran Award and the Joseph J. Mullins Award for Domestic Relations.