Agenda

Registration:                    8:00 – 8:30 am

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

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

Afternoon Session:           1:30 – 5:00 pm

Federal Tax Law and Its Impact on Planning

   Overview of 2010 and 2012 transfer 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

   Beneficiary designations

   Common estate planning strategies

   Ethics issues in Retirement Asset Planning

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

Using Buy-Sell Agreements

   Reasons to establish a buy-sell agreement

   Structuring terms of the agreement

   Funding and coordination with the estate plan

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

Accountants
     8.0 CPE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents
and Tax Return Preparers
     8.0 CE Hours

Montana Attorneys
     7.0 CLE Hours

Continuing Education Credit Information

This seminar is open to the public and offers continuing education credits to accountants, attorneys, certified financial planners, and IRS enrolled agents.

This seminar offers accountants 8.0 intermediate-level CPE credit hours in the area of taxes. A basic understanding 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.learningmarket.org. Sponsor No. 103015.

This program qualifies for 8.0 hours of continuing education credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g), and this course offers non-mandatory CE to return preparers.

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.

The State Bar of Montana has approved this program for 7.0 CLE hours (no ethics) for attorneys.

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.

Speakers

Charley Foster

Silverman Law Office, Helena

Silverman Law Office, HelenaMr. Foster began his practice in 2010 in Memphis, Tennessee, in the areas of estate planning, business law, mergers and acquisitions, tax, and nonprofit organizations. He moved to Montana in 2015. Mr. Foster works with business owners to expand and remain in regulatory compliance, as well as assisting with succession planning to pass businesses on to the next generation, key employees or a strategic buyers. He enjoys working with individuals and families to ensure that their wishes and goals for passing on their estate are fulfilled and estate taxes are minimized.

Joel Silverman, Silverman Law Office, Helena

Silverman Law Office, HelenaMr. Silverman’s first three years practicing as an attorney were spent in Butte, handling business, estate planning, tax, real estate, transactional and liquor and gaming licensing matters. He then spent almost six years working for the Montana Department of Revenue, acting as the main income tax and liquor attorney. Mr. Silverman opened his own office in June of 2012 to assist clients with their business, estate planning, liquor and gaming needs. What drives Mr. Silverman and his team is bringing back a sense of customer service to their clients’ needs.