Estate Planning Seminar
This seminar was originally to take place on May 19.
Hotel and credit information is subject to change.
Registration: 8:00 – 8:30 am
Morning Session: 8:30 am – 12:20 pm
Lunch (On your own): 12:20 – 1:40 pm
Afternoon Session: 1:40 – 5:00 pm
Tax Law and Its Impact on Planning
Overview of income tax, estate tax and gift tax planning considerations
Portability of exemptions between spouses
Fundamentals of Estate Planning
The basics of planning for incapacity
The basics of asset transfers at death
Basics of estate and gift tax planning
Recognizing ethics issues in estate planning
Basics of the federal gift tax system
Gift tax discount planning techniques
Estate freeze techniques
Retirement Asset Planning
Minimum distribution rules
Fixing less-than-perfect beneficiary designations
Common estate planning strategies
Generation Skipping Transfer Tax (GSTT) Planning
Defining terms and assigning generations
Taxable transfers and exemptions
Application of GSTT to trusts
Charitable tax planning vehicles
Advanced Gifting Strategies and Testamentary Planning
Advanced trusts, annuities and other instruments
Testamentary tax planning for married couples
Advanced generation-skipping and estate tax reduction planning
Business Succession Planning
Using buy-sell agreements
Using family limited partnerships
Valuing business and partnership interests
Trustee Selection and Asset Protection Planning
The role of the trustee
Factors for trustee selection
Integrating asset protection with estate planning
Ethical Considerations in Estate Planning
8.0 CPE Hours
8.0 New York CLE Hours
8.0 New Jersey CLE Hours
6.5 Connecticut CLE Hours
IRS Enrolled Agents &
Tax Return Preparers
8.0 CE Hours
Certified Financial Planners
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 taxation to CPAs. Prior knowledge estate planning and taxes is beneficial, and no advance preparation for this course is required. Courses taken from NASBA-registered CPE providers are accepted by the NYSED.
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.
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 experienced attorneys.
HalfMoon Education Inc. is a New Jersey CLE Service Provider (No. 164), and this course offers 8.0 CLE hours to New Jersey attorneys. It offers 6.5 CLE hours to Connecticut attorneys.
This program qualifies for 8.0 hours of continuing education credit for enrolled agents and tax return preparers under Treasury Department Circular #230 Section 10.6(g).Course No. NHXDT-T-00073-20-O
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.
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 BovinoDavidson, Dawson & Clark LLP
Partner in Davidson, Dawson & Clark LLP, in New Canaan, CT
Matthew A. Bovino, a partner in the firm’s New Canaan office since 2003, is admitted to practice in Connecticut and Massachusetts. He received his B.A. degree in Communications, magna cum laude, from Fordham University in 1984, and his J.D. degree from the New York University School of Law in 1987. Mr. Bovino lectures widely on estate planning and related topics, both to the general public and to tax and financial planning professionals, and he is a past president of the Estate Planning Council of Lower Fairfield County. While he was initially drawn to trusts and estates by the intellectual challenge of tax law, Mr. Bovino finds counseling clients on how best to protect their families the most rewarding aspect of his practice.
Beth BrunalliDavidson, Dawson & Clark LLP
Davidson, Dawson & Clark LLP, New Canaan, CT
Ms. Brunalli is a partner in the New Canaan, Connecticut office of Davidson Dawson & Clark LLP where she enjoys counseling clients on the technical and practical aspects of estate planning, estate and trust administration, and tax planning. Ms. Brunalli graduated magna cum laude from the University of Notre Dame with a B.A. degree in 2001 and remains an enthusiastic Notre Dame football fan. She earned her J.D. degree from the University of Connecticut School of Law, with a Certificate in Tax Studies, in 2007. She was admitted to practice in Connecticut in 2007 and is a member of the Executive Committee of the Estate and Probate Section of the Connecticut Bar Association.
Michael ClearWiggin and Dana LLP
Wiggin and Dana LLP, in Greenwich, CT
Mr. Clear is the chair of the firm’s Private Client Services Department. Mr. Clear focuses his practice on estate planning, estate and trust administration, probate litigation and business succession planning. Mr. Clear guides fiduciaries and beneficiaries through estate settlement and trust administration matters. He also assists business owners with succession planning by presenting to family groups on business/estate planning matters and by preparing business entities, shareholders’ agreements, buy-sell agreements, and grantor-retained annuities and trusts. He also facilitates the sales/purchases of business assets. Mr. Clear is a co-chair of the Probate and Estates Section of the Fairfield County Bar Association and the president of the Fairfield County Chapter of the Exit Planning Exchange (CT XPX). He received his J.D. degree, magna cum laude, from the Quinnipiac University School of Law, where he served as the Executive Managing Editor of the Quinnipiac Probate Law Journal.
Daniel DanielsWiggin and Dana LLP
Partner, Wiggin and Dana LLP, in Greenwich, CT
For three decades, Mr. Daniels has dedicated himself to counseling families in preserving wealth from generation to generation. His clients include affluent individuals, family offices, business owners, C-suite executives and private equity and hedge fund founders. He assists them in estate and business planning, trust and estate administration, probate litigation, and more. Mr. Daniels has been named by Worth magazine as one of the top 100 trust lawyers in the United States. He is one of six trust and estate lawyers in Connecticut ranked in Band 1 by the international ranking service Chambers and Partners. Mr. Daniels is a fellow of the American College of Trust and Estate Counsel and is listed in The Best Lawyers in America. Best Lawyers has also named him its Lawyer of the Year for the Stamford area in the category of trusts and estates. He is especially interested in family businesses, having grown up in one. Mr. Daniels is a prolific author on trust and estate strategies and has served as special counsel in large litigations where divorce claims threaten trusts. He received his J.D. degree cum laude from Harvard Law School and his A.B. degree summa cum laude from Dartmouth.