Agenda
Registration: 8:00 – 8:30 am
Morning Session: 8:30 am – 12:15 pm
Lunch (On your own): 12:15 – 1:15 pm
Afternoon Session: 1:15 – 4:40 pm
Federal Tax Law and Its Impact on Planning A. Cobin
Recent and anticipated developments
Fundamentals of Estate Planning A. Cobin
The basics of planning for incapacity
The basics of asset transfers at death
Basics of estate and gift tax planning
Gifting Basics B. Thompson
Basics of the federal gift tax system
Gift tax discount planning techniques
Estate freeze techniques
Retirement Asset Planning B. Thompson
Minimum distribution rules
Beneficiary designations
Common estate planning strategies
Federal Generation Skipping Transfer Tax (GSTT) Planning K. Huston
Defining terms and assigning generations
Taxable transfers and exemptions
Inclusion ratio
Application of GSTT to trusts
Advanced Gifting Strategies and Testamentary Planning K. Huston
Advanced trusts, annuities and other instruments
Testamentary tax planning for married couples
Advanced testamentary planning
Buy-Sell Agreements M. Piekaar
Reasons to establish a buy-sell agreement
Structuring the terms of the agreement
Funding and coordination with the estate plan
Asset Protection Planning and Charitable Planning K. Huston
Integrating asset protection with estate planning
Charitable tax planning vehicles
Case Study: Succession Planning for Charlie and Sally Jones M. Piekaar
Achieving planning goals: preserving cash flow, reducing tax liability, preserving liquidity, and protecting assets
Credits
Accountants
8.0 CPE Hours
Attorneys
6.5 North Carolina Credit Hours
Certified Financial Planners
8.0 CE Hours
IRS Enrolled Agents
8.0 CE Hours
Continuing Education Credit Information
This seminar is open to the public and offers 8.0 CPE credit hours to North Carolina certified public accountants. The North Carolina State Board of Certified Public Accountant Examiners does not register CPE sponsors and does not approve specific CPE courses. Sponsors of CPE programs that are listed in good standing on the National Registry of CPE Sponsors maintained by the National Association of State Boards of Accountancy (NASBA) shall be considered by the Board as compliant with the CPE requirements of 21 NCAC 08G .0403(c).
HalfMoon Education 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. This intermediate level course offers 8.0 CPE hours in the field of taxes. A basic understanding of taxes is recommended, and no advanced preparation is necessary. 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.
The North Carolina Board of CLE has approved this course for 6.5 CLE hours for attorneys.
Speakers
Andrew Cobin
Brady Cobin Law Group, PLLCBrady Cobin Law Group, PLLCMr. Cobin has been an attorney for over a decade and focuses his practice on estate planning, administration and probate. He is a board certified specialist in estate planning and probate law. Mr. Cobin is also accredited to represent the claims of veterans before the Department of Veterans Affairs (V.A.). He earned a bachelor of science degree in Mechanical Engineering from Clemson University and a law degree from the University of Texas School of Law.
Kevin Huston
Huston Law Firm, PLLCFounder and Principal of Huston Law Firm, PLLCMr. Huston is an experienced attorney who handles all aspects of estate law, including estate planning, estate administration, trust law, Medicaid planning, and veterans’ benefits. He has planned many multi-million-dollar estates, and he has advised thousands of clients in planning their estates. Mr. Huston is a member of the estate planning and elder law sections of the North Carolina Bar Association. He is accredited by the Department of Veterans Affairs (V.A.) to handle veterans benefits claims and regularly counsels veterans on V.A. pension and aid and attendance benefits. Mr. Huston earned his J.D. degree from Regent University School of Law.
Misty Piekaar
Piekaar Law Firm, PLLCManaging Attorney, Piekaar Law Firm, PLLCMs. Piekaar focuses her practice on estate planning, powers of attorney, wills, and trusts. She is a member of the North Carolina Bar Association Estate Planning Section and the Wake County Bar Association. Ms. Piekaar earned her J.D. degree from North Carolina Central University School of Law.
Brett Thompson
Smith DebnamAttorney, Smith DebnamMr. Thompson devotes his practice exclusively to elder law matters, concentrating his focus in the areas of estate planning, probate litigation, Medicaid planning, guardianship, and VA benefits. He works to ensure that clients’ assets and rights are protected throughout their post-retirement years by leveraging his knowledge to counsel and assist clients through all phases of life planning for their golden years. From drafting and executing wills, trusts, and other estate planning documents to representing clients in matters of guardianship and protective orders,Mr. Thompson engages with clients as their primary point of contact in all matters, from start to finish. He is a member of the National Academy of Elder Law Attorneys and the Elder Law Section of the North Carolina Bar Association, just to name a few. Mr. Thompson earned his J.D. degree from the University of North Carolina School of Law and received his B.A. degree from the University of South Florida in Tampa.