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, PCScroggin & 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, LLCHoffman & 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, LLCMorris 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 AtlantaNorris 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.