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.