Estate Planning Seminar
DISCLAIMER
Before undertaking any on-demand effort, you should review the rules of your licensing/certifying entity. It’s your responsibility to determine whether or not this on-demand course meets your continuing education requirements.
You must take and pass a quiz in order to receive credit. You can take the quiz as many times as needed and there is no time limit on the quiz. Once the quiz is completed, you will be asked to download your certificate.
Videos that qualify for AIA, LACES, ASLA, or CLARB credit will require an extra week for processing.
Streamable MP4/PDF
Available approximately 1 week after the date of the live event or the date of your order, whichever is later.
To track your purchase you will need to create an account on the website using the email address used for your registration.
For most customers, the videos run like most streaming videos on the web. For videos that qualify for AIA credit there will be occasional question prompts that will not allow the video to progress unless they are answered and you will not be able to skip forward while watching the video.
If you attempt to resume watching the video on a separate device, your progress will not be saved.
Click the link which appears at the end of the video to be taken to the course quiz.
USB MP4/PDF
HalfMoon will mail these materials via USPS. Please allow 2 weeks from the date of purchase to receive your product. If the live seminar is in the future, please allow 2 weeks from the date of the live seminar.
The link to the quiz will be available in a PDF in your USB drive marked QUIZ.
HalfMoon will contact you and issue a full refund if the product you ordered is not available. However, refunds will not be issued if completion certificates are requested.
Please contact HalfMoon Education if you have any questions during the process of taking this course. (715) 835-5900 or qchapman@halfmoonseminars.org
Agenda
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
Credits
Accountants
8.0 CPE Hours
Attorneys
(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: www.NASBARegistry.org. 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.
Speakers
Ambria Armstrong
McNees Wallace & Nurick LLCAmbria 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 LLCAndrew 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.