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

Understanding Estate , Gift, Income and Trust Taxation

    Overview of federal estate and gift taxation
Calculating the estate tax
Overview of trust taxation
Examining estate, gift and GST rates and exemptions

The Critical Role of Testamentary Trusts in the Estate Plan

Purposes and features of trusts, including testamentary trusts
• Credit shelter/bypass trusts
• Marital trusts and family trusts
Spousal lifetime access trust
Choosing a trustee and a situs

Irrevocable Trusts and the Basics

Purposes of irrevocable trusts
Understanding related tax issues
Crummey powers
Amendment/termination strategies
Dynasty trusts

Income and Generation-Skipping Transfer Tax Basics

Overview of the income tax system
Overview of GST

Using Revocable Trusts

Characteristics and advantages/disadvantages of revocable trusts
Understanding related tax issues

IRAs and Trusts: Sophisticated Beneficiary Choices

General overview
Spousal rights and distribution rules
Using a trust as a plan beneficiary
Estate planning and charitable planning with qualified plans

Asset Protection Planning for Seniors and the Disabled

Overview of government benefit programs
Trust options
Planning for spouses, supplemental needs trusts

Advanced Trust Planning

Charitable planning
Discount planning
Qualified domestic trust, S corporation trusts
Onshore-offshore asset protection and spendthrift trusts

Advanced Trust Planning

Estate planning/income tax management trusts
Trusts for minors
Generation-skipping transfer tax
Qualified domestic trust, S corporation trusts
Offshore asset protection and spendthrift trusts


     8.0 CPE Hours

     7.0 Maine CLE Hours
7.0 New Hampshire CLE Hours
8.0 New York CLE Hours
7.0 Vermont CLE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents &
Other Tax Return Preparers
     8.0 CE Credit Hours

Continuing Education Credit Information

This seminar is open to the public. This intermediate-level course offers 8.0 CPE credit hours to Maine CPAs, based on a 50 minute hour, in the area of taxation. A basic understanding of federal tax is recommended, and no advance preparation by attendees is required. The Maine Board of Accountancy does not preapprove CPE activities.

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 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.

The Maine Overseers of the Bar has approved this program for 7.0 CLE hours for attorneys.

This course offers 7.0 CLE hours to New Hampshire attorneys. (Courses are no longer pre-approved.) HalfMoon Education is a Vermont-approved CLE sponsor, and this course offers 7.0 CLE hours. HalfMoon Education is a New York-approved CLE provider*, and this courses offers 8.0 Area of Professional Practice CLE hours suitable for new and experienced attorneys.

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 under Treasury Department Circular #230 Section 10.6(g). This course also offers a continuing education opportunity to other tax return preparers.

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.


Smilie Rogers

Brennan & Rogers, PLLC

Partner of Brennan & Rogers, PLLC
Brennan & Rogers has offices in York and Kennebunk, Maine, and a meeting space in Portsmouth, New Hampshire. Mr. Rogers’ practice is focused on estate planning, elder law, probate and tax. He earned his J.D. degree from the University of Oregon School of Law (Order of the Coif) and his LL.M. degree in Taxation from the University of Washington School of Law. Mr. Rogers is licensed to practice law in Maine, New Hampshire, Massachusetts as well as Virginia (inactive).