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
J. Kuhn

   Overview of federal estate, gift and trust taxation
   Calculating the estate tax
   General overview of trust income taxation

The Necessary Role of Testamentary Trusts in the Estate Plan
J. Kuhn

   Types of trusts, including testamentary trusts
   Credit shelter/bypass trusts and marital trusts
   Funding trusts and planning for state death taxes
   Choosing a trustee and situs

Irrevocable Life Insurance Trusts
J. Kuhn

   Reasons for life insurance trusts
   Tax issues

Discount Planning with Trusts
J. Kuhn

   Understanding IRC Chapter 14
   GRITs, GRATs, and GRUTs
   PRTs and QPRTs

Using Revocable Trusts
J. Lombardi

   Characteristics and advantages/disadvantages
   Special tax issues

IRAs and Trusts: Sophisticated Beneficiary Choices
L. Scharlacken

   Overview and spousal rights
   Distribution rules
   The Roth IRA: a new game in town
   Qualified plans: estate planning and charitable planning options

Asset Protection Planning for Seniors and the Disabled
J. Kuhn

   Overview of government benefit programs
   Trust options
   Supplemental needs trusts

Charitable Trusts
J. Lombardi

   Charitable trust overview

Advanced Trust Planning
J. Lombardi

   Estate planning/income tax management trusts
   Trusts for minors
   Generation-skipping transfer tax
   Qualified domestic trust
   S corporation trusts
   Offshore trusts for asset protection
   Spendthrift trusts

Credits

Accountants
     8.0 Florida CPE Hours
     8.0 NASBA CPE Hours

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

Certified Financial Planners
     8.0 CFP Hours

IRS Enrolled Agents
     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.

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.

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 and 5.0 certification credits in the area of Tax Law.

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

Jack Kuhn

Cypress Trust Company

Cypress Trust Company, Naples
Mr. Kuhn is the senior vice president and market executive for Cypress Trust Company in Naples and joined the company in July 2015. He is a 25-year veteran of the trust and investment management business and has served the Southwest Florida wealth management market since 2000. Previous positions include president of First National Investment Services Company, Naples; senior vice president and affiliate sales manager of investment advisors for Fifth Third’s securities division, Naples and Fort Myers; senior vice president and Florida regional manager of Marshall and Ilsley Trust Company, Naples; senior managing director – Florida West Coast for BMO Private Bank, Naples and Sarasota; and most recently, senior vice president and client advisor with SunTrust Private Wealth Management, Naples and Fort Myers. Mr. Kuhn holds the Certified Financial Planner (CFP®) and the Associate in Risk Management (ARM) designations. He earned his BA degree in Education (Economics and Natural Sciences) from Bethel University and his MBA degree in Finance from the University of St. Thomas. Mr. Kuhn serves on the Board of Directors for the Juvenile Diabetes Research Foundation Florida Suncoast Chapter, and he has been active in the Sanibel-Captiva Rotary Club.

Jeanette Lombardi

Bond, Schoeneck & King

Bond, Schoeneck & King, NaplesMs. Lombardi concentrates her practice in estate and gift tax planning, and estate administration. She works closely with her clients in a team approach which incorporates families, accountants, financial planners and corporate trustees in the transfer and preservation of wealth. Her experience includes, but is not limited to planning for charitable gifting, life insurance, retirement plans, qualified personal residence trusts, family business succession and multi-generational planning. She graduated with Honors from the University of Miami School of Law, Coral Gables, Florida, in 1993 and has been admitted to the practice of law since 1993.

Lorna Scharlacken

Cohen & Grigsby

Cohen & Grigsby, NaplesMs. Scharlacken is a partner with the law firm of Cohen & Grigsby, P.A. She has 20 years experience of guiding individuals, families and institutions in comprehensive estate planning matters, with a special emphasis on high net-worth families, charitable giving, business succession planning and the transfer of wealth through generations. Ms. Scharlacken enjoys working with her clients and their families and focuses on accomplishing the client’s objectives while minimizing tax burdens, preserving wealth and meeting charitable goals. As a former social worker, she guides her clients with compassion, competence and confidence. Ms. Scharlacken strongly believes in taking the time necessary to ensure that her clients really understand the choices they make and are pleased with the results. She received her LLM degree from New York University School of Law, her JD degree from Western Michigan School of Law and her BA degree from the University of Florida.