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

 


The Complete Trust Course multi-volume manual included with each registration!

Written exclusively for HalfMoon Education Inc. by Martin S. Finn, CPA, JD.LL.M. and John H. Lavelle, CPA, LL.M. this comphrensive two-volume manual is included with each individual registration.

Understanding Estate, Gift, Income and Trust Taxation

   Overview of federal estate and gift taxation

   Calculating the estate tax

   Overview of trust taxation

   Examining estate, gift and GST rates and exemptions

The Critical Role of Testamentary Trusts in the Estate Plan

   Purposes and features of trusts, including testamentary trusts

      • Credit shelter/bypass trusts

      • Marital trusts and family trusts

   Spousal lifetime access trust

   Choosing a trustee and a situs

Irrevocable Trusts and the Basics

   Purposes of irrevocable trusts

   Understanding related tax issues

   Crummey powers

   Amendment/termination strategies

   Dynasty trusts

Income and Generation-Skipping Transfer Tax Basics

   Overview of the income tax system

   Overview of GST

   199A

Using Revocable Trusts

   Characteristics and advantages/disadvantages of revocable trusts

   Understanding related tax issues

IRAs and Trusts: Sophisticated Beneficiary Choices

   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

   Overview of government benefit programs

   Trust options

   Planning for spouses, supplemental needs trusts

Advanced Trust Planning

    Charitable planning

   Discount planning

   Qualified domestic trust, S corporation trusts

   Onshore-offshore asset protection and spendthrift trusts

Credits

Accountants
8.0 CPE Hours

New York Attorneys
8.0 CLE Hours

Certified Financial Planners
8.0 CE Hours

IRS Enrolled Agents &
Tax Return Preparers
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. Complaints can also be directed to Doug Chapman at doug@halfmoonseminars.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 new and 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.

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 tax return preparers under Treasury Department Circular #230 Section 10.6(g). Course No. NHXDT-U-00063-18-I

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

Amy Earing

LAVELLE & FINN LLP

Amy L. Earing is a partner with the law firm Lavelle & Finn, LLP, concentrating in the areas of estate planning, estate administration, elder law, corporate law, not-for-profit corporations and tax planning. Ms. Earing represents clients in New York, Massachusetts and Florida and frequently educates professional and community organizations about estate and elder law planning matters. Ms. Earing graduated magna cum laude from Siena College with a Bachelor of Business Administration in Accounting degree and received her Juris Doctor magna cum laude from Albany Law School. Ms. Earing is also a 2010 graduate of the Leadership Tech Valley program, an initiative of the Capital Region Chamber. She is a member of the Executive Committee of the New York State Bar Association’s Elder Law and Special Needs Section, as well as co-chair of Membership Services. Additionally, Ms. Earing is an Executive Board member of STRIDE Adaptive Sports, where she also serves as treasurer.

John Lavelle

LAVELLE & FINN LLP

John H. Lavelle is a founding partner of the law firm of Lavelle & Finn, LLP. An attorney and certified public accountant, Mr. Lavelle concentrates on family business formation and tax advantaged sales; estate planning and tax reduction; drafting of wills, trusts and related documents; and income tax matters and charitable planned giving. His practice also includes estate administration and probate, family entity operations and consulting, wealth protection and preservation, and taxpayer representation for income tax, estate tax and other tax matters. Mr. Lavelle is a graduate of Bentley College in Waltham, Massachusetts, and he holds B.S. degrees in Accounting and Public Administration. He has a J.D. degree from the University of Georgia School of Law and an LL.M. degree in Taxation from New York University School of Law. An author of numerous tax articles in national and local publications, Mr. Lavelle is a frequent speaker and seminar leader on the topics of estate planning and family business counseling. He is a member of the American, New York State and Massachusetts bar associations; the Estate Planning Council of Eastern New York; the American Institute of CPAs; and the New York Society of CPAs.