The Complete Trust Course
DISCLAIMER
Before undertaking any on-demand effort, you should review the rules of your licensing/certifying entity. It’s your responsibility to determine whether or not this on-demand course meets your continuing education requirements.
You must take and pass a quiz in order 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.
Videos that qualify for AIA, LACES, ASLA, or CLARB credit will require an extra week for processing.
Streamable MP4/PDF
Available approximately 1 week after the date of the live event or the date of your order, whichever is later.
To track your purchase you will need to create an account on the website using the email address used for your registration.
For most customers, the videos run like most streaming videos on the web. For videos that qualify for AIA credit there will be 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.
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.
USB MP4/PDF
HalfMoon will mail these materials via USPS. Please allow 2 weeks from the date of purchase to receive your product. If the live seminar is in the future, please allow 2 weeks from the date of the live seminar.
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 – 12:00 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
199A
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
Credits
CPAs
8.0 CPE Hours
Attorneys
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: www.NASBARegistry.org. 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.
Speakers
Smilie Rogers
Brennan & Rogers, PLLCPartner 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).