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 E. Morris
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 E. Morris
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 E. Morris
Purposes of irrevocable trusts
Understanding related tax issues
Crummey powers
Amendment/termination strategies
Dynasty trusts
Income and Generation-Skipping Transfer Tax Basics E. Morris
Overview of the income tax system
Overview of GST
199A
Using Revocable Trusts D. Scott
Characteristics and advantages/disadvantages of revocable trusts
Understanding related tax issues
Asset Protection Planning for Seniors and the Disabled D. Scott
Overview of government benefit programs
Trust options
Planning for spouses, supplemental needs trusts
IRAs and Trusts: Sophisticated Beneficiary Choices K. Libby
General overview
Spousal rights and distribution rules
Using a trust as a plan beneficiary
Estate planning and charitable planning with qualified plans
Advanced Trust Planning S. Siedentopf
Charitable planning
Discount planning
Qualified domestic trust, S corporation trusts
Onshore-offshore asset protection and spendthrift trusts
Credits
Accountants
8.0 CPE Hours
Certified Financial Planners
8.0 CE Hours
IRS Enrolled Agents & Other Tax Return Preparers
8.0 CE Hours
Attorneys
7.0 Georgia CLE Hours
Continuing Education Credit Information
This seminar is open to the public. It offers accountants 8.0 intermediate level group live CPE hours in the area of taxes. A basic understanding of trusts and federal taxation is recommended, and no advance preparation is required. The Georgia State Board of Accountancy accepts courses from sponsors 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.
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 Georgia State Bar has approved this course for 7.0 CLE hours for 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 and other tax return preparers under Treasury Department Circular #230 Section 10.6(g).
Speakers
Kasey Libby
The Libby Law FirmAttorney at The Libby Law Firm
Mr. Libby’s practice areas are Georgia estate and trust litigation, as well as guardianship and conservatorship matters. His cases have covered a range of topics, from federal preemption of state law prenuptial agreement claims by personal representatives, to enforcement of contracts to make a will. Mr. Libby regularly helps clients with estate planning as well, including planning for qualified retirement account benefits. He obtained a bachelor of arts degree from the University of Georgia and his juris doctorate degree from Georgia State University College of Law, and he regularly attends continuing legal education courses related to Georgia trust and estate matters. Mr. Libby previously has spoken on issues related to an attorney’s role in assessing client capacity and determining the appropriateness of representation. Mr. Libby’s practice is located in midtown Atlanta and has taken him to the four corners of Georgia.
Everett Morris
Morris Legal and Tax, LLCMorris Legal and Tax, LLC
Mr. Morris is the principal of Morris Legal and Tax, LLC, in Atlanta. Mr. Morris focuses his practice on estate planning, tax planning and preparation, asset protection and business formation. Prior to law school, Mr. Morris worked as a financial advisor at one of the largest financial companies in the world. He is a member of the Tax Section, and the Estate and Probate Section of the State Bar of Georgia and the Atlanta Bar Association. Mr. Morris earned his MBA degree, majoring in Personal Financial Planning, from the Georgia State University’s J. Mack Robinson College of Business, and his law degree from the Georgia State University College of Law.
Debra Scott
The Scott Practice LLCThe Scott Practice LLC
Since the firm’s inception in November of 2000, Ms. Scott has served hundreds of clients on matters involving fiduciary litigation, estates, trusts, and business and charitable planning. She also heads the SP Consulting Division of the practice that serves the compliance needs of nonprofit clients with technical, legal and consulting services designed to help clients expand capacity and remain in compliance with Federal regulations and grant requirements.
Sarah Siedentopf
Siedentopf LawAttorney at Siedentopf Law
Ms. Siedentopf is an estate planning and probate attorney who helps individuals and families with wills, trusts, probate, and end of life planning. Her firm, Siedentopf Law, is conveniently located in the Buckhead/Brookhaven area of Atlanta, Georgia. Ms. Siedentopf is particularly passionate about helping clients navigate complicated, emotional issues and making the process as easy and stress-free as possible. Ms. Siedentopf has earned a number of awards and honors in her legal career, including most recently the Super Lawyer’s Rising Star in Estate Law (2019), Daily Report’s Best Social Mediator (2019), Atlanta Legal Aid Pro Bono Star (2018), Thompson Reuter’s Lead Counsel Rating in Estate Planning (2018), and Atlanta Attorney at Law Magazine’s Attorney to Watch.