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Please log into the webinar 15 – 30 minutes before start time.
Tuesday, December 13, 2022
8:30 am – 4:40 pm EST (including a 60-min. break)
Brandon A. Borgmann
Trusts and Estates Overview Including Tax Considerations
Basic framework for typical estate plan
Taxation of estates: estate tax overview
Taxation of estates: income tax overview
Taxation of trusts overview
Grantor trusts: income tax overview
Various unique types of trusts
Principles of Fiduciary Income Taxation
Trust accounting income
Distributable net income
Income Taxation of Estates and Simple and Complex Trusts
IRS Form 1041, line by line
Expenses and deductions
Alternative Minimum Tax (AMT)
Other concepts from Form 1041 and schedules
Practical Examples to Put It All Together
Section 642(c) election example
Simple and complex trust examples
Grantor trust example
Final year example
Each webinar session earns continuing education credit and can be registered for individually. 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 can be downloaded in PDF form upon passing a short quiz. A link to the quiz will be sent to each qualifying attendee immediately after the webinar. The certificate can be downloaded from the Results page of the quiz upon scoring 80% or higher.
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8.0 CPE Hours
6.5 General CLE Hours
IRS Enrolled Agents and Tax Return Preparers:
8.0 CE Credits
Certified Financial Planners:
8.0 CE Hours (Tax Planning)
Continuing Education Credit Information
This webinar is open to the public and offers accountants 8.0 CPE credit hours (based on 50-minute hours) of intermediate-level CPE credits in the area of taxation. Knowledge in federal taxation is beneficial, and no advance preparation is recommended.
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.
This course has been reviewed and approved by the Ohio Supreme Court Commission on Continuing Legal Education for 6.5 General CLE hours.
This course offers 8.0 continuing education credit hours for enrolled agents and other tax return preparers under Treasury Department Circular #230 Section 10.6(g).
HalfMoon Education Inc. is a CFP Board-registered continuing education sponsor. The Certified Financial Planner Board of Standards, Inc. has granted 8.0 continuing education credit hours to the webcast version of this course. Financial planners attending the in-person seminar may earn continuing education credits from the course but will be required to apply for credit on an individual basis.
Course completion certificates will be awarded to participants who complete the course in its entirety, respond to all interactive prompts, and earn a score of 80% on the quiz that follows the instruction (quiz only applies to online participants, multiple attempts allowed).
Brandon A. Borgmann
Brandon A. Borgmann Attorney at Carlile Patchen & Murphy LLP
Mr. Borgmann represents individuals, business owners, and families with respect to estate planning, tax planning, and business succession planning. He also represents executors and trustees with respect to administration of estates and trusts, probate litigation, and taxation. Mr. Borgmann received his undergraduate (B.S.) in Communications from Ohio University in 2004. He received his law degree (J.D.), summa cum laude, from Capital University Law School in 2007. Mr. Borgmann is a former Chair of the Elder and Special Needs Law Committee of the Ohio State Bar Association and the former Probate Committee Chair of the Columbus Bar Association. He has served as an adjunct professor at Capital University Law School, teaching courses in estate tax, gift tax, and the income taxation of trusts and estates. Mr. Borgmann is also a member and immediate past President of the Capital University Law School Alumni Board.