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 – 5:00 pm

Federal Transfer Tax Legislation and Its Impact on Estate Planning
M. Burns

   Overview of federal estate, gift and trust taxation
   Tax rates and exemptions
   Portability of exemptions between spouses

The Basics of Planning for Incapacity
M. Burns

   Legal tools to avoid court-appointed fiduciaries
   Planning for medical and non-financial decisions
   Different forms of asset ownership
   Revocable living trusts: the estate planner’s favorite technique

Basics of Estate and Gift Tax Planning
M. Burns

   Will drafting: common estate planning provisions
   Drafting challenges caused by state estate taxes
   Gift tax planning

Basics of Gifting
E. Morris

   Federal gift tax system
   Gift tax discount planning techniques
   Estate freeze techniques

Retirement Asset Planning
E. Morris

   Minimum distribution rules
   Fixing less-than-perfect beneficiary designations
   Common estate planning strategies

Federal Generation-Skipping Transfer Tax (GST)
P. Norris

   Basic theory of GST tax Generation assignment
   Taxable transfers and exemptions, inclusion ratio
   Application of GST to various trusts

Advanced Gifting
C. Ceron

   Grantor retained annuity trusts
   IDIT sales
   Self-canceling installment note
   Qualified personal residence trust

Advanced Testamentary Planning
C. Ceron

   Testamentary planning for married couples
   Portability of estate and gift tax exemptions
   QDOTs and QTIP trusts
   Testamentary generation-skipping planning and other techniques

Buy-Sell Agreements and Asset Protection Planning
P. Norris

   Basics of buy-sell agreements
   Asset protection planning basics

Charitable Planning
C. Ceron

   Choosing a charitable vehicle
   Prohibitions against self-dealing

Case Study: Succession Planning for Charlie and Sally Jones
P. Norris

Credits

Accountants
     8.0 CPE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents &
Other Tax Return Preparers
     8.0 CE Hours

Attorneys
     7.0 Georgia CLE Hours

Continuing Education Credit Information

This seminar is open to the public. It offers accountants 8.0 intermediate level group live CPE hours in the area of taxes. A basic understanding of taxes is recommended, and no advance preparation is required. The Georgia State Board of Accountancy accepts courses from sponsors approved by the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.

HalfMoon Education Inc. is registered with the National Associationof 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.NASBARegistry.org.

The Georgia State Bar has approved this seminar for 7.0 CLE hours for attorneys (no ethics, trial or professionalism hours included).

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 and other tax return preparers under Treasury Department Circular #230 Section 10.6(g).

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

Michael Burns

Scroggin & Company, PC

Scroggin & Company, PCMr. Burns focuses his practice on estate and tax planning, small business representation, trusts, and estate administration. He serves as an adjunct professor at Atlanta’s John Marshall Law School and is licensed to practice in Georgia and Florida. Mr. Burns is a frequent speaker in the Atlanta area, and his articles have been printed in national publications. He is a member of The State Bar of Georgia, The Florida Bar, and the Atlanta Bar Association. Mr. Burns earned his J.D. degree, cum laude, and his LL.M. degree in Taxation from the University of Florida Levin College of Law.

Cassandra Ceron

Hoffman & Associates, LLC

Hoffman & Associates, LLC, Atlanta
Ms. Ceron focuses her practice in the areas of wills, trusts, estate administration and probate, and guardianship/conservatorship of incapacitated adults. Her past experience in family and domestic law enables her to assist blended families in navigating their estate plans. Ms. Ceron is a member of the Atlanta Bar Association’s Estate Planning & Probate and Family Law sections and the Georgia Bar Association’s Young Lawyers Division, Family Law Section and William Daniel Mock Trial Section. She earned her J.D. degree, cum laude, and with pro bono distinction, from Georgia State University College of Law.

Everett Morris

Morris Legal and Tax, LLC

Morris Legal and Tax, LLCMr. Morris is the principal of Morris Legal and Tax, LLC, in Atlanta. Mr. Morris focuses his practice on estate planning, tax planning and preparation, asset protection and business formation. Prior to law school, Mr. Morris worked as a financial advisor at one of the largest financial companies in the world. He is a member of the tax section, estate and probate section, solo practitioner/small firm section, and young lawyer division of the State Bar of Georgia and the Atlanta Bar Association. Mr. Morris earned his MBA degree, majoring in Personal Financial Planning, from the prestigious Risk Management and Insurance Department at Georgia State University’s J. Mack Robinson College of Business, and his law degree from the Georgia State University College of Law.

Patrick Norris

Norris Legal Atlanta

Norris Legal, Atlanta
Mr. Norris founded Norris Legal in 2011. He combines his own experience as a business owner with his tax planning background to advise individuals, families and business owners from all walks of life. By combining his strong belief in communication with his small town values, Mr. Norris has also delivered results for his clients in resolving a wide range of conflicts related to family disputes, business disputes, estate disputes or some combination of the same. Mr. Norris is originally from Sandersville, Georgia, the “Kaolin Capital” of the world. He obtained his undergraduate degrees in Speech Communication and Mass Communication from the University of Georgia before moving to Atlanta in 2006 to obtain his Juris Doctor degree from Georgia State University. He entered practice in 2009, practicing with two boutique tax law firms in Atlanta before starting Norris Legal in 2011. He is licensed to practice in Georgia and now lives in the Buckhead Area of Atlanta with his wife Emily.