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


     8.0 CPE Hours

     8.0 New Jersey CLE Hours
8.0 New York CLE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents and
Other Tax Return Preparers
     8.0 CE Hours

Continuing Education Credit Information

This seminar is open to the public. It offers 8.0 intermediate level CPE hours in the area of taxes. No advance preparation is needed. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

The New Jersey Board of Accountancy accepts sponsors who are registered with the NASBA National Registry of CPE Sponsors.

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.

HalfMoon Education Inc. is a New Jersey CLE Service Provider (No. 164), and this course offers 8.0 CLE hours to New Jersey attorneys.

HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited Provider of CLE programs. This traditional format course offers 8.0 CLE hours, consisting 8.0 Areas of Professional Practice hours, which are appropriate 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.

HalfMoon Education Inc. is an IRS-approved continuing education provider. 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.


Matthew Rheingold


Attorney at EinhornBarbarito
Mr. Rheingold’s practice is primarily devoted to estate and trust administration, charitable planning and business succession planning, as well as controversial estate litigation and tax dispute matters. He is highly adept at successfully negotiating with the Internal Revenue Service, the New Jersey Division of Taxation and the New York Department of Taxation. Mr. Rheingold’s knowledge of tax law and analytical abilities are enormous assets to his clients. He prides himself on delivering a complete service – developing cutting-edge tactics that respond to the constantly changing tax environment and managing the highly personal family dynamics of each individual case. Mr. Rheingold is committed to developing strategies that respond to the constantly changing tax environment and family dynamics. He was named to New Jersey Family Magazine’s “Best Lawyers for Families” in 2019.

Adam Sandler JD. LL.M.

Adam Sandler, J.D., LL.M. is the Director of Wealth Planning at AJ Wealth in New York City. He counsels the firm’s clients and advisors on complex issues involving tax, trusts and estates, asset protection, charitable planning, business and family governance, and overall wealth transfer and preservation. Prior to joining AJ Wealth in 2022, Mr. Sandler practiced law as a tax attorney focusing on estate planning, estate and trust administration, and tax planning for individuals and businesses.