Agenda

Registration:                    8:00 – 8:30 am

Morning Session:             8:30 am – 12:00 pm

Lunch (On your own):       12:00 – 1:00 pm

Afternoon Session:           1:00 – 4:40 pm

 

Federal Tax Law and Its Impact on Planning         M. Minton

   Overview of 2010 and 2012 transfer tax legislation

   Portability of exemptions between spouses

Fundamentals of Estate Planning         J. Spitz

   The basics of planning for incapacity

   The basics of asset transfers at death

   Basics of estate and gift tax planning

Gifting Basics         J. Spitz

   Basics of the federal gift tax system

   Gift tax discount planning techniques

   Estate freeze techniques

Retirement Asset Planning         M. Minton

   Minimum distribution rules

   Beneficiary designations

   Common estate planning strategies

Generation Skipping Transfer Tax (GSTT) Planning         M. Minton

   Defining terms and assigning generations

   Taxable transfers and exemptions

   Inclusion ratio

   Application of GSTT to trusts

Advanced Gifting Strategies and Testamentary Planning         T. Kilpatrick

   Advanced trusts, annuities and other instruments

   Testamentary tax planning for married couples

   Advanced generation-skipping and estate tax reduction planning

Business Succession Planning and Planning with Family Limited Partnerships         T. Kilpatrick

   Using buy-sell agreements

   Using family limited partnerships

   Valuing business and partnership interests

Asset Protection Planning and Charitable Planning         T. Kilpatrick

   Integrating asset protection with estate planning

   Charitable tax planning vehicles

 Case Study: Succession Planning for Charlie and Sally Jones         T. Kilpatrick

   Achieving planning goals: preserving cash flow, reducing tax liability, preserving liquidity, and protecting assets

Credits

Accountants

     8.0 CPE Hours

Attorneys

     6.66 South Carolina CLE Hours

Certified Financial Planners

     8.0 CE Hours

IRS Enrolled Agents

     8.0 CE Hours

Continuing Education Credit Information

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

This seminar offers 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. SponsorNo. 103015.

This course is approved for 6.66 South Carolina CLE hours 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.

This program qualifies for 8.0 hours of continuing education credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).Course No. NHXDT-T-00047-16-I

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

Thomas Kilpatrick

The Murphy Law Group, P.A.

Attorney, The Murphy Law Group, P.A.Mr. Kilpatrick practices in the areas of elder law, estate planning, probate administration and litigation, guardianships, conservatorships, trust and fiduciary administration, powers of attorney, health care directives, business law, and real estate law. He is a member of the Columbia Estate Planning Council, the Richland County Bar, the South Carolina Bar, and the American Bar Association.Mr. Kilpatrick earned his J.D. degree from the University of South Carolina School of Law.

Marshall Minton

Turner Padget Graham and Laney P.A.

Attorney, Turner Padget Graham and Laney P.A.Ms. Minton’s practice is focused in the area of estate planning, probate administration, and probate litigation. She is a member of the American Bar Association, the South Carolina Women Lawyers Association, and the South Carolina Young Lawyers Division. Ms. Minton earned her J.D. degree from the University of South Carolina and her LL.M. degree in Taxation from the University of Florida Levin College of Law.

Jonathan Spitz

Todd and Johnson, L.L.P.

Attorney, Todd and Johnson, L.L.P.Mr. Spitz is an associate attorney with the firm and represents clients in matters involving estate planning and administration, probate litigation and guardianship and conservatorship issues. After law school, Mr. Spitz clerked for the Honorable Amy W. McCulloch, Probate Judge for Richland County. He is a member of the South Carolina Bar Association and is admitted to practice law in South Carolina. Mr. Spitz earned his J.D. degree from the Charleston School of Law.