Estate Planning Seminar
DISCLAIMER
Before undertaking any on-demand effort, you should review the rules of your licensing/certifying entity.
It’s your responsibility to determine whether this on-demand course meets your continuing education requirements.
You must take and pass a quiz to receive credit. You can take the quiz as many times as needed and there is no time limit on the quiz.
Once the quiz is completed, you will be asked to download your certificate.
**Any on-demand programs that qualify for AIA or LACES credit will require an additional 2 business weeks for processing.
**AIA credit is not available in USB format.
Streamable MP4/PDF
You will receive an automated email letting you know when your On-Demand package is available approximately 3 business days after the date of the live event or the date of your order, whichever is later.
**Any streamable on-demand programs that qualify for AIA or LACES credit will require an additional 2 business weeks for processing.
The automated email letting you know when your On-Demand package is available will contain links to the video recording, materials, and program quiz.
To track your purchase, you will need to create an account on the website using the email address used for your registration.
For AIA requirements only, the on-demand recording will have occasional question prompts that will not allow the video to progress unless they are answered, and you will not be able to skip forward while watching the video.
Please note, if you attempt to resume watching the video on a separate device, your progress will not be saved.
Click the link which appears at the end of the video to be taken to the course quiz.
You will have unlimited access to the on-demand video recording, and it will never expire.
USB MP4/PDF
HalfMoon will mail these materials via USPS.
USB orders ship approximately 3 business days after the program takes place or after the order is placed, whichever date is later. Please allow an additional 7-10 business days for shipping.
**Any USB on-demand programs that qualify for LACES credit will require an additional 2 business weeks for processing.
**AIA credit is not available in USB format.
The link to the quiz will be available in a PDF in your USB drive marked QUIZ.
HalfMoon will contact you and issue a full refund if the product you ordered is not available. However, refunds will not be issued if completion certificates are requested.
Please contact HalfMoon Education if you have any questions during the process of taking this course. (715) 835-5900 or qchapman@halfmoonseminars.org
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
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
Credits
Accountants
8.0 CPE Hours
Attorneys
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: www.learningmarket.org. 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.
Speakers
Susan Jones
BKD CPA’s & AdvisorsDirector 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, LLCAttorney 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.
