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 – 4:40 pm

Tax Law and Its Impact on Planning

    Overview of income tax, estate tax and gift tax planning considerations
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


8.0 CPE Hours

(1.0 Ethics Hour Included)
6.5 Pennsylvania CLE Hours
8.0 New Jersey CLE Hours
8.0 New York CLE Hours
6.5 New Hampshire CLE Hours
6.75 Ohio CLE Hours
6.5 Vermont CLE Hours

Certified Financial Planners
8.0 CE Hours

Continuing Education Credit Information

This seminar is open to the publicand offers continuing education credits to accountants, attorneys, and certified financial planners.

This seminar offers CPAs 8.0 intermediate-level CPE credit hours in the area of taxes. A working knowledge of federal taxation is recommended, and no advance preparation is necessary.

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: Sponsor No. 103015.

This course is approved for 6.5 Pennsylvania CLE hours, including 1.0 ethics hour, for attorneys. It is approved for 6.75 Ohio CLE hours, including 1.0 professional conduct hour.

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 New Jersey CLE Service Provider (No. 164), and this course offers 8.0 CLE hours to New Jersey attorneys.

HalfMoon Education is a Vermont-approved CLE provider, and New Hampshire does not preapprove continuing education activities. This course offers 6.5 CLE hours to attorneys in both states.

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.


Ambria Armstrong

McNees Wallace & Nurick LLC

Ambria Armstrong Wessel is an associate at McNees Wallace & Nurick LLC and practices in the Estate Planning, Mergers & Acquisitions and Corporate & Tax practice groups. She focuses her practice on estate planning, business succession planning, mergers and acquisitions, and estate and trust administration. Ms. Wessel routinely advises clients on the preparation of wills, powers of attorney, trust agreements, and charitable planning. Her practice also involves forming new business entities for clients and counseling businesses on buy-sell agreements and other corporate transactional matters. Additionally, she has experience advising clients regarding the formation and operation of non-profit entities, including private foundations, public charities, and other tax-exempt organizations. Ms. Wessel is a frequent author on various estate planning law topics. She received her J.D. degree from William & Mary Law School after attending the University of South Carolina for her undergraduate degree.

Andrew Rusniak

McNees Wallace & Nurick LLC

Andrew S. Rusniak is a member at McNees Wallace & Nurick LLC and practices in the firm’s Estate Planning and Corporate & Tax practice groups. Mr. Rusniak represents individuals, families, business owners, executives and professionals in all aspects of tax and estate planning, business succession planning, asset protection planning, charitable planning, and estate and trust administration. His practice focuses on advising closely-held businesses and high net-worth individuals with regard to estate, gift and generation-skipping transfer taxes, as well as the preparation of estate plan documents for young families. Mr. Rusniak practices out of the firm’s Lancaster, Pennsylvania and Harrisburg, Pennsylvania offices. He is also an adjunct professor of law at the Dickinson School of Law of the Pennsylvania State University where he teaches Wills, Trusts and Estates.