Agenda

Webinar instructions will be emailed before the date of the webinar.

Please log into the webinar 15 – 30 minutes before the start time.

Tuesday, September 17, 2024
8:30 am – 4:30 pm EDT

 

Understanding the Grantor’s Goals and Potential Risks
Presented by: Forbes Ouzts

  • Long-term and short-term financial goals
  • Identifying beneficiaries
  • Identifying assets and potential risks
  • Objectives for asset management and control
  • Creation, duration, and termination of trust

Creating Revocable “Living” Trusts
Presented by: Cameron Saunders

  • Purposes of the revocable trust
  • Benefits and drawbacks
  • Funding the trust
  • Administrative issues

Introduction to Irrevocable Trusts
Presented by: Henry L. Bowden

  • Purposes of an irrevocable trust
  • Benefits and drawbacks
  • Administrative issues
  • Common forms every practitioner should know

Modifying Irrevocable Trusts under Georgia Law
Presented by: J. Thompson Turner & Christa R. Boyd

  • Judicial Modifications
  • Nonjudicial Settlement Agreements
  • Decantings
  • Virtual Representation

Overview of Income, Estate and Gift Tax Consequences of Trusts
Presented by: Trace Brooks

  • Income taxation of trusts and beneficiaries
  • Estate tax planning to efficiently transfer wealth while minimizing tax exposure
  • Gift tax planning and consequences of trust transfers

Asset Protection Planning for Seniors and the Disabled
Presented by: R. Lacey

  • Overview of government benefit programs
  • Trust options
  • Planning for spouses, supplemental needs trusts

  

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 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.

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 App requirements:
Windows 7 – 10 or Mac OSX Mavericks (10.9) – macOS Catalina (10.15)

Web Browser:
The two most recent version of the following browsers:
Google Chrome, Mozilla Firefox, Apple Safari, Microsoft Edge
Internet Explorer v11 (or later) with Flash enabled.

Internet connection: Minimum of 1Mbps       Hardware: 2GB RAM or more

For more information, visit the Support section at www.gotowebinar.com

Credits

Attorneys
7.0 CLE Hours

Accountants
8.4 CPE Credits

 

Continuing Education Credit Information

This webinar is open to the public and is designed to qualify for 7.0 CLE hours for Georgia attorneys and 8.4 CPE credits for Georgia accountants.

This webinar has been approved by the Georgia Commission on Continuing Lawyer Competency (CCLC) for 7.0 general CLE hours.

This webinar is open to the public and offers accountants 8.4 CPE credit hours (based on 50-minute hours) of intermediate-level group internet based CPE credits in the area specialized knowledge. Knowledge of trusts and estate planning is beneficial, and no advance preparation is recommended. NASBA Sponsor No. 103015.

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 Georgia State Board of Accountancy recognizes entities in good standing with NASBA’s National Registry of CPE Program Sponsors as qualified program sponsors.

Attendance will be monitored, and attendance certificates will be available after the webinar for those who attend the entire course and score a minimum 80% on the quiz that follows the course (multiple attempts allowed).

On-Demand Credits

The preceding credit information only applies to the live presentation. This course in an on-demand format is not pre-approved by any licensing boards and may not qualify for the same credits.

Speakers

Henry L. Bowden III

Attorney with the Bowden Law Firm, LLC

Mr. Bowden is an Atlanta native, who attended high school at The Rectory School in Pomfret, Connecticut, before graduating from The Westminster Schools in Atlanta, Georgia. He then attended Emory University and graduated with a Bachelor of Arts degree in history. After college, Mr. Bowden worked for an internationally recognized law firm in Atlanta before enrolling at the Emory University School of Law, from which he earned his Juris Doctor in 2012.

During law school, Mr. Bowden worked for the Honorable Michael Johnson in the Superior Court of Fulton County and the Honorable Julie Carnes in the United States District Court for the Northern District of Georgia. After law school, He briefly interned with the Honorable Robert Flournoy, III in the Superior Court of Cobb County.

In February 2013, Mr. Bowden started his own legal practice, Bowden Law, LLC, focusing primarily on estate planning, estate administration, estate litigation, guardianship, conservatorship, and business planning. In March 2017, he affiliated his practice with the firm of Johnson & Ward. Mr. Bowden has extensive experience not only in the estate planning, estate administration, trust, guardianship, conservatorship, and business planning areas, but also in the personal injury, landlord/tenant, domestic relations, creditor/debtor, traffic disputes, and general litigation areas.

Since joining The Bowden Law Firm in January 2020, Mr. Bowden has focused his practice on estate planning, probate and estate administration, trust administration, including the removal and appointment of trustees and judicial and non-judicial trust modifications, business planning, and guardianship and conservatorship appointments, including emergency guardianships and emergency conservatorships.

Christa R. Boyd

Associate at The Cromeens Law Firm, PLLC

Ms. Boyd’s practice focuses on estate planning, transfer tax planning, and charitable giving. In particular, she advises clients regarding sophisticated wealth transfer strategies, business succession planning, and the formation and taxation of private foundations and other charities.

Ms. Boyd was a member of the inaugural 2022-2023 class of the Southeast Fellows Institute of The American College of Trust and Estate Counsel and a member of the 2022-2023 class of the Philanthropic Advisor Leadership Institute. She has previously served as the Secretary of the State Bar of Georgia Fiduciary Law Section Code Revision Committee and currently sits on the boards of two Atlanta charities.

Trace Brooks

Managing Attorney of Trace Brooks Law LLC

Mr. Brooks is an Atlanta-based estate planning and probate firm serving clients throughout Georgia. He is also an Adjunct Professor of Law at Georgia State University College of Law, his alma mater, and holds an LL.M. from the University of Florida Graduate Tax Program. Mr. Brooks is an active member of STEP, the Estate Planning and Elder Law Sections of the Atlanta Bar Association, and various other professional organizations.

Ruthann P. Lacey

Of Counsel at Trace Brooks Law LLC

Ms. Lacey nationally recognized expert in elder law and special needs planning, she has over thirty years of experience in matters involving estate planning, probate, elder law, and planning for disability. Ms. Lacey is one of a handful of Certified Elder Law Attorneys in Georgia and has been a member of the Special Needs Alliance for over two decades.

Forbes Ouzts

Attorney with Coleman Talley

Mr. Ouzts is an Associate in the firm’s Jacksonville office. His Practice concentrates on estate planning, trust and estate administration, gift and estate taxation, probate, and representation of tax-exempt organizations. Mr. Ouzts brings a well-rounded background to these areas, drawing from his legal education and practical experience.

Passionate about taxation, Mr. Ouzts obtained his LL.M. in Taxation from the University of Florida Levin College of Law. He earned his Juris Doctor degree at Mercer University’s Walter F. George School of Law, graduating cum laude. During law school, Forbes was an active member of the Phi Delta Phi Honor Society, the Business, Bankruptcy & Tax Law Society, and the Mercer Low Income Tax Clinic. Mr. Ouzts earned his Bachelor of Arts in Political Science from the University of North Florida. He is licensed to practice law in Georgia and is in the process of becoming licensed in Florida.

Cameron H. A. Saunders

Attorney with Page, Scrantom, Sprouse, Tucker & Ford, P.C.

Mr. Saunders is licensed in Alabama and Georgia to practice law, and focuses his practice in estate and trust planning and administration, probate matters, and nonprofit/tax exempt organizations.

He assists individuals and families preserve and transfer wealth to their loved ones and charitable organizations by crafting and implementing a variety of estate planning techniques, including the routine preparation of wills, powers of attorney, advance health care directives, and revocable and irrevocable trusts. Mr. Saunders also assists individual and corporate administrators, executors, and trustees with estate, probate, and trust administrations. Such strategies focus on advising individuals and families with regards to estate planning, income, estate, gift, and generation-skipping tax issues, and tax savings and minimizing strategies. He has helped blended families, non-married couples, and others configure optimum estate planning options. Mr. Saunders advises family businesses about succession planning and other entrepreneurs in entity formation matters.

His practice also involves representing beneficiaries of estates and trusts. Mr. Saunders frequently supports a family’s team of accountants, financial planners, insurance agents, and other financial advisors in the preparation of estate plans, and filing of gift tax returns, estate tax returns, and fiduciary income tax returns. He also routinely receives guardian ad litem appointments from local courts.

Mr. Saunders often works closely with nonprofit and tax-exempt organizations, from counseling donors in achieving charitable planning and giving goals to helping numerous entities and organizations of all sizes and budgets obtain and maintain federal tax exemption as well as routinely guiding these nonprofit and other tax-exempt organizations with incorporating or designing effective policies.

J. Thompson Turner Jr.

Attorney with Djuric Spratt

Mr. Turner has practiced as an estate planning attorney for over a decade with a particular focus on complex estate and wealth transfer planning, wealth preservation planning, and estate and trust administration. His diverse experience includes advising clients on a range of issues, including business succession planning, charitable planning, educating next generation family members, and family office planning.

As a fifth-generation family owner of a Georgia company with diverse asset composition, Mr. Turner understands the complexities and nuances of the intra-family issues that arise in the family business context from both a personal and professional standpoint. This unique perspective on multi-generational estate and family business planning enables him to provide practical and customized solutions that address his clients unique needs and goals.

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