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

Morning session presented by: Susan Jones
Federal Tax Law and Its Impact on Planning

   Recent and anticipated developments

Fundamentals of Estate Planning

   The basics of planning for incapacity

   The basics of asset transfers at death

   Basics of estate and gift tax 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

Federal Generation Skipping Transfer Tax (GSTT) Planning

   Defining terms and assigning generations

   Taxable transfers and exemptions

   Inclusion ratio

   Application of GSTT to trusts


Afternoon session presented by: Carrie Schormann
Advanced Gifting Strategies and Testamentary Planning

   Advanced trusts, annuities and other instruments

   Testamentary tax planning for married couples

   Advanced testamentary planning

Buy-Sell Agreements

   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

   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



     8.0 CPE Hours


     8.0 Missouri CLE Hours
     6.5 Illinois CLE Hours

IRS Enrolled Agents & Return Preparers

     8.0 CE Hours

Certified Financial Planners

     8.0 CE Hours

Continuing Education Credit Information

This seminar is open to the public and provides continuing education credit to accountants, attorneys, certified financial planners, IRS enrolled agents and return preparers.

The Missouri State Board of Accountancy accepts CPE courses from providers that are members of the National Association of State Boards of Accountancy (NASBA) National Registry of CPE Sponsors, which includes HalfMoon Education Inc. 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: Sponsor No. 103015. This tax seminar offers 8.0 intermediate level CPE hours in the area of tax. A basic understanding of taxation and estate planning is recommended for attendees, but no advance preparation is required for this seminar.

The Missouri Minimum CLE Board has approved this seminar for 8.0 CLE hours, and it is approved for 6.5 CLE hours for Illinois attorneys.

This program qualifies for 8.0 hours of continuing education credit for enrolled agents under Treasury Department Circular #230.

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.


Susan Jones

BKD CPA’s & Advisors

Director at BKD CPA’s & AdvisorsMs. Jones has almost 15 years of experience with sophisticated individual and fiduciary income, gift and estate tax planning and compliance and fiduciary accounting. She also provides proactive executive compensation planning and succession planning for high net-worth individuals and their family-owned businesses. Ms. Jones’ background includes providing tax consulting services in the St. Louis office of a “Big Four” accounting firm and practicing law in the areas of tax and estate planning in the St. Louis office of an international law firm. She is a board member of The Magic House and chairs the Development Committee. Ms. Jones also serves on the Development Board of Make-A-Wish® Missouri and serves on the United Way of Greater St. Louis Women’s Leadership Society Cabinet as co-chair of the Accountants Market. She is a graduate of St. Louis University with a B.S.B.A. degree in Finance, summa cum laude, and she is a graduate of Washington University School of Law. Ms. Jones is a member of the Bar Association of Metropolitan St. Louis and the American Bar Association’s sections of Taxation and Real Property, Trust and Estate Law. She also is a member of the Estate Planning Council of St. Louis. In addition, Ms. Jones is a CERTIFIED FINANCIAL PLANNER™.

Carrie Schormann

Schormann Law Firm, LLC

Attorney at Schormann Law Firm, LLCMs. Schormann focuses on estate planning, estate and trust administration, and estate and trust litigation for families. Her experience includes all types of basic and advanced estate planning, and formation of business entities, private foundations and charitable trusts. Ms. Schormann prepares estate and gift tax returns and other fiduciary tax returns for her clients. She also represents personal representatives and trustees in connection with estate and trust administration matters. Ms. Schormann works collaboratively with other professionals (such as accountants and financial advisors) so that the client’s needs are met in a holistic and comprehensive manner.