Charitable Giving and the Charitable Deduction Webinar Series
Agenda
Basic Concepts of Charitable Giving
Monday December 4, 2017 | 11:00 am – 12:40 pm CST
The income tax charitable deduction
What is a “charitable gift?”
The itemized deduction
The Bargain Sale, the Gift Annuity and Partial Interests Not in Trust
Monday December 4, 2017 | 1:00 – 2:40 pm CST
The basic concept
Appreciated property
Debt-encumbered property
The gift annuity
Partial interests not in trust
Split-Interest Gifts, Part One
Monday December 11, 2017 | 11:00 am – 12:40 pm CST
The charitable remainder trust
Valuation of remainder interest
Reviewing law and cases on charitable remainder trusts
Requirements and restrictions
Split-Interest Gifts, Part Two
Monday December 11, 2017 | 1:00 pm – 2:40 pm CST
The charitable remainder annuity trust
The charitable remainder unitrust
Third-party beneficiary
Split-Interest Gifts, Part Three
Monday December 18, 2017 | 11:00 am – 12:40 pm CST
The pooled income fund
The charitable lead trust
The Ethics of Charitable Giving
Monday December 18, 2017 | 1:00 – 2:40 pm CST
The role of the advisor
Conflicts of interest
Confidentiality
Unauthorized practice of law
Compensation arrangements
Webinar Instructions
All attendees must log-on through their own email – attendees may not watch together if they wish to earn continuing education credit. HalfMoon Education Inc. must be able to prove attendance if either the attendee or HalfMoon Education Inc. is audited.
Certificates of completion will be provided for each webinar attended and will be sent via email in PDF form about five business days after the date of the conclusion of the series.
Webinars are presented via GoToWebinar, an easy-to-use application that can be run on most systems and tablets. Instructions and login information will be provided in an email sent close to the date of the webinar. It is highly recommended that you download, install and test the application before the webinar begins by clicking on the link in the email.
GoToWebinar system requirements:
Operating System:
Windows 7, Windows 8 or Windows 10 Mac OSX 10.9 (Mavericks) – 10.12 (Sierra)
Web Browser:
Chrome v34+, Firefox v34+, Internet Explorer 8+, Microsoft Edge v12+, Safari v6+
Internet connection: Hardware:
Minimum of 1Mbps 2GB RAM or more
Credits
Accountants:
12.0 CPE Credits (2.0 Regulatory Ethics)
Certified Financial Planners:
10.0 CE Credits
IRS Enrolled Agents/Other Tax Return Preparers:
12.0 Credit Hours (2.0 Ethics)
Continuing Education Credit Information
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. Complaints can also be directed to Doug Chapman at doug@halfmoonseminars.org. Sponsor No. 103015. Each webinar offers 2.0 CPE hours for a total of 12 CPE hours for certified public accountants. Please review each webinar for level of instruction and knowledge area. A basic level of knowledge of charitable giving and taxes is recommended, and no advance preparation is required. HalfMoon Education is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of any CPE program.
This webinar series qualifies for 12.0 hours of continuing education credit, including 2.0 ethics credit hours, for enrolled agents and other tax return preparers under Treasury Department Circular #230 Section 10.6(g). Completion of each webinar earns 2.0 credit hours.
HalfMoon Education Inc. is a CFP Board-Registered continuing education sponsor. The Certified Financial Planner Board of Standards, Inc. has granted 2.0 hours of continuing education credit for the completion of each webinar for a total of 10 continuing education hours. Please note: The Ethics of Charitable Giving webinar is not eligible for CFP ethics or general continuing education credit.
Speakers
Russell A. Willis III J.D. LL.M.
Mr. Willis is a tax lawyer, freelance writer, and consultant and advisor to lawyers, on issues related to wealth transfers. He has written numerous articles for publications serving tax and charitable gift planning professionals, and he is a frequent conference and seminar speaker throughout the country.
Three years ago, he launched a newsletter, the Jack Straw Fortnightly, analyzing current developments in the law – both tax and nontax – concerning the transfer of private wealth in this country.
Mr. Willis chaired the Steering Committee of the Probate and Trust Law Section of his local bar association and served on a legislative drafting subcommittee for the Probate and Trust Law Committee of the State Bar. He has also written numerous articles for law journals and publications.
Mr. Willis has a law degree from St. Louis University and a master’s degree in Taxation Law from Washington University in St. Louis. His undergraduate degree in English Literature is from Indiana University, Bloomington, and he has a master’s degree in English from the University of Chicago.
There are 6 Courses in This Seminar
The Bargain Sale, the Gift Annuity and Partial Interests Not in Trust
December 4, 2017 Webinar Russell A. Willis III J.D. LL.M.