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

Understanding Income Taxation of Estates:          J. Kuhn
Basic Concepts and Issues

   Commencement and duration of estates

   Principles of income taxation of estates

   Accounting methods

   Taxable years

   Determining tax period, making estimated payments, filing returns

Handling Key Tax and Accounting          T. Rajala
Issues of Trusts and Estates

   Electing to treat a qualified revocable trust as part of the estate

   Calculating distributable net income and taxable income

Understanding Income Taxation of Trusts:         J. Kuhn
Basic Concepts and Issues

   Reviewing federal and state tax law

   Commencement and duration of trusts

   Principles of income taxation of trusts

      • Simple trusts, complex trusts, grantor trusts

   Determining tax period, making estimated payments, filing returns

Identifying Income Reportable by Fiduciaries          T. Rajala

   Interest and dividend income

   Business income and capital gains

   Rents, royalties, partnership and other income

   Farm income and ordinary income

Applying Deductions, Elections, and Credits          T. Rajala

   Specific deductions

   Handling taxable income

   Answering questions and making elections

   Applying the separate share rule

Applying the New Medicare Surtax to Trusts and Estates          J. Kuhn

   The Medicare surtax on net investment income

   Active vs. passive activities

   Planning considerations and strategies

Handling Distributions and Calculating the          T. Rajala
Alternative Minimum Tax

   Handling special types of distributions

   Accumulation distributions and distributions in excess of DNI

   Calculating alternative minimum tax

Credits

Accountants
     8.0 NASBA CPE Hours
     8.0 Florida CPE Hours

Attorneys
     8.0 Florida CLE Hours
     Certification Hours:
       8.0 Elder Law
       8.0 Tax Law
       8.0 Wills, Trusts & Estate

IRS Enrolled Agents
     8.0 CE Hours

Certified Financial Planners
     8.0 CFP Hours

Continuing Education Credit Information

This seminar is open to the public. HalfMoon Education is an approved CPE provider in Florida (Provider No. 0003593). This course is approved for 8.0 CPE hours.

HalfMoon Education Inc. 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. State boards of accountancy havefinal 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. This intermediate level seminar is approved for 8.0 CPE hours in the area of taxation. A basic understanding of estate planning and taxation is beneficial and no advance preparation is necessary.

The Florida Bar has approved this event for 8.0 CLE hours for attorneys. This approval includes 8.0 certification credits in the areas of Elder Law, Tax Law, and Wills, Trusts, and Estates.

This program qualifies for 8.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g). Course No. NHXDT-T-00048-16-I

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.

Attendance will be monitored, and 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

Jack Kuhn

Cypress Trust Company, Naples
Mr. Kuhn is the senior vice president and market executive for Cypress Trust Company in Naples and joined the company in July 2015. He is a 25-year veteran of the trust and investment management business and has served the Southwest Florida wealth management market since 2000. Previous positions include president of First National Investment Services Company, Naples; senior vice president and affiliate sales manager of investment advisors for Fifth Third’s securities division, Naples and Fort Myers; senior vice president and Florida regional manager of Marshall and Ilsley Trust Company, Naples; senior managing director – Florida West Coast for BMO Private Bank, Naples and Sarasota; and most recently, senior vice president and client advisor with SunTrust Private Wealth Management, Naples and Fort Myers. Mr. Kuhn holds the Certified Financial Planner (CFP®) and the Associate in Risk Management (ARM) designations. He earned his BA degree in Education (Economics and Natural Sciences) from Bethel University and his MBA degree in Finance from the University of St. Thomas. Mr. Kuhn serves on the Board of Directors for the Juvenile Diabetes Research Foundation Florida Suncoast Chapter, and he has been active in the Sanibel-Captiva Rotary Club.

Teresa L. Rajala

Attorney, Allen Dell P.A.Ms. Rajala is an attorney practicing in the Tax and Estate Planning group at Allen Dell, P.A., in Tampa. She focuses on complex tax planning for individuals, businesses, as well as tax-exempt organizations. She also helps clients plan for business succession as well as trust and estate administration. Ms. Rajala also represents individual and corporate fiduciaries. She received her JD degree from Stetson University College of Law, cum laude, where she was a senior associate member of the Stetson Law Review. She obtained her LLM degree from the University of Florida, where she was a graduate editor of The Florida Tax Review. Ms. Rajala is currently a member of the Florida Bar Association as well as the Tampa Bay Estate Planning Council.