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
J. Bowden Gold

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
J. Bowden Gold

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
J. Bowden Gold

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

Income and Generation-Skipping Transfer Tax Basics
J. Bowden Gold

Overview of the income tax system
Overview of GST
199A

Using Revocable Trusts
R. Wake

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

IRAs and Trusts: Sophisticated Beneficiary Choices
R. Wake

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
R. Wake

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

Advanced Trust Planning
R. Wake

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

Credits

Accountants
     8.0 Florida CPE Hours
8.0 NASBA CPE Hours

Attorneys
     8.5 Florida CLE Hours
Certification Hours:
8.5 Wills, Trusts & Estates
8.5 Tax Law
8.5 Elder Law

Certified Financial Planners
     8.0 CFP Hours

IRS Enrolled Agents & Other
Tax Return Preparers
     8.0 CE Hours

Continuing Education Credit Information

This seminar provides continuing education hours to Florida accountants, attorneys, certified financial planners, and IRS enrolled agents and other tax return preparers.

The Florida Bar has approved this event for 8.5 CLE hours for attorneys. This approval includes 8.5 certification credits in the area of Wills, Trusts and Estates, Elder Law, and Tax Law.

HalfMoon Education is an approved CPE provider for Florida accountants, and this seminar is approved for 8.0 Technical Business 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 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.

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 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

Jacqueline Bowden Gold

Jacqueline Bowden Gold is an attorney at Rarick & Beskin, P.A., in Miami Lakes, Florida. She concentrates in the areas of probate, trust law, guardianship, estate planning, and asset protection. She has over five years of legal experience. A native of Miami, Florida, Ms. Gold received her J.D. degree from St. Thomas University School of Law in 2013. She was president of the Student Bar Association where she served as the voice for the student body. Also, Ms. Gold was a member of Phi Delta Phi Legal Honors Society, Hispanic American Law Student Association, and Animal Legal Defense Fund. She also completed a fellowship with the Honorable George A. Sarduy of the Eleventh Judicial Circuit Court of Florida, Family Division.

Ruby Wake

Wake Law

Founder at Wake Law
Ms. Wake is the founder of the boutique law firm, Wake Law, where she helps families protect their legacy through legal preventative measures. She is a licensed attorney in New York and Florida. Ms. Wake speaks Spanish and has been practicing estate planning since 2004 as a paralegal and since 2007 as an attorney. While her primary office is based in Brandon, she has satellite offices in Oldsmar, New Port Richey, Sarasota and New York City. Ms. Wake represents the elderly, the disabled, younger families, and their caregivers in all facets of elder law, asset protection planning, public benefits, estate planning, incapacity planning, special needs planning, guardianship, probate, and trust administration. With almost 15 years of experience, she prides herself on being a trusted resource to her clients and to her community. Ms. Wake is a legal provider to Prospera where she guides clients on business law and intellectual property. She is also a founding board member and the current vice president of the Tampa Bay Latin Chamber of Commerce. Ms. Wake graduated magna cum laude from SUNY Old Westbury and received her J.D. degree from Hofstra University School of Law.