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 and Trust Taxation         A. McCullogh

   Overview of federal estate and gift taxation

   Calculating the estate tax

   Overview of trust taxation

   Examining estate, gift and GST rates and exemptions

The Necessary Role of Testamentary Trusts in the Estate Plan         C. Sellers

   Purposes and features of trusts, including testamentary trusts

      • Credit shelter/bypass trusts

      • Marital trusts and family trusts

   Handling community property, choosing a trustee and a situs

Irrevocable Life Insurance Trusts         C. Sellers

   Purposes of life insurance trusts

   Understanding related tax issues

Discount Planning with Trusts         A. McCullogh

   Understanding IRC Chapter 14: gift tax only valuation rules

   GRITs, GRATs and GRUTs

   PRTs and QPRTs

Using Revocable Trusts         C. Sellers

   Characteristics and advantages/disadvantages of revocable trusts

   Understanding related tax issues

IRAs and Trusts: Sophisticated Beneficiary Choices         T. Parker

   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. Smith

   Overview of government benefit programs

   Trust options

   Planning for spouses, supplemental needs trusts

Charitable Trusts         R. Smith

   Purpose and features of charitable remainder trusts

   Understanding related tax issues

Advanced Trust Planning         T. Parker

   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

Accountants

     8.0 CPE Credits

Attorneys

     7.0 Virginia CLE Hours

IRS Enrolled Agents

     8.0 CE Hours

Certified Financial Planners

     8.0 CFP Hours

Continuing Education Credit Information

This seminar is open to the public. HalfMoon Education 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. This intermediate level, group live course offers 8.0 CPE hours in the field of taxes. A basic level of federal tax knowledge is suggested, and no advance preparation is required. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. The Virginia Board of Accountancy accepts courses from NASBA registered CPE providers. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Sponsor No. 103015. HalfMoon Education is a New York-approved CPE provider.

The Virginia State Bar MCLE Board 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 under Treasury Department Circular #230 Section 10.6(g). Course No. NHXDT-UT-00049-16-O

Attendance will be monitored, and attendance certificates will be available after the seminar for most individuals who complete the entire program. Attendance certificates not available at the seminar will be mailed to participants within fifteen business days.

Speakers

Autumn McCullogh

Associate at McCandlish LillardMs. McCullogh has dedicated herself to providing excellent legal services to a variety of clients for over a decade. Specializing in wills, trusts and estates, she was named by Virginia Business Magazine as a member of the Legal Elite in 2012 and 2013. Ms. McCullogh has also been recognized by Northern Virginia Magazine as one of the top 50 financial professionals every year since 2013. She brings a small business background to her trusts and estates practice, which allows her to effectively implement creative wealth preservation, asset protection planning and succession planning for many area business owners. She also enjoys ensuring that individuals and families meet all of their estate planning goals, including everything from multi-generational wealth structures to ensuring family pets are thoughtfully managed in times of transitions.

Trey Parker

Attorney at Carrell Blanton FerrisMr. Parker concentrates his practice in estate planning, estate and trust administration, and business formations. In addition, he counsels beneficiaries of estates and trusts with regard to the protection of their rights and interests. Mr. Parker earned his bachelor of science degree in Political Science, summa cum laude, from Old Dominion University’s Honors College, where he was named Most Outstanding Student in Political Science. He received his juris doctor degree from Washington and Lee University School of Law, where he was a recipient of the Judge Earl A. Cadmus 1926 Law Memorial Scholarship and was named to the Phi Delta Phi Legal Honor Society.

Clint Sellers

Attorney at Clint Sellers PLLCMr. Sellers has used practical legal advice to protect families and small businesses since 2002. He focuses on real estate, civil trials, wills and small business matters and is an authority on the use of estate planning techniques for wealth preservation and succession planning. His clients range from young families to retirees, professionals, entrepreneurs, and estate representatives and beneficiaries. He strives to always deal fairly and help clients resolve disputes without unnecessary expense or litigation. Mr. Sellers is admitted to practice in all Virginia courts, as well as Federal courts. He regularly appears in district and circuit courts and has argued a case in the Virginia Supreme Court. Mr. Sellers earned his law degree from the College of William & Mary and distinguishes himself from other lawyers by personally attending to clients’ cases. He works closely with his team of non-attorney professionals to deliver exceptional client service. By personally dealing with clients’ legal matters he ensures they receive the benefits of his experience.

Reiner Smith

Kaplan Voekler Cunningham & Frank PLCMr. Smith focuses his practice on the representation of businesses, litigation, real estate transactions, estate planning/administration, and taxation. He has been in private practice for 10 years, and he uses his knowledge and expertise to assist his clients in formulating the appropriate strategy for their specific needs. His experience includes the representation of energy companies, property developers, non-profit organizations, plumbing companies, and apartment owners in all facets of their business formation and development, including financing, lease/contract negotiation, and purchases/sales of business property both real and personal. Mr. Smith has represented clients in state and federal court, which includes, commercial, fiduciary, and employment litigation. Having an LLM in Taxation helps Reiner to understand and advise his clients about the ever changing federal, state, and local tax codes and regulations.