Agenda

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

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

Tuesday, August 30, 2022 
9:00 am – 4:00 pm CDT (incl. two 30-min breaks)

 

Agenda
The Law of Electronic Wills                                                                                 C. Castellanos
and the Uniform Electronic Wills Act
What is an electronic will?
• Pros and cons
The Uniform Electronic Wills Act
• Framework and adoption
The future of e-wills

Tax and Estate Planning for Same-Sex Couples                                                S. Squillace
in A Post-Roe World
Development and implications of case law
Pros and cons of marriage
• Tax
• Estate planning
Planning options available to same-sex couples

The SECURE Act: Retirement Made Easy?                                                               E. Smith
The SECURE Act changes and before
Why age matters
• Importance of the required beginning date
How the 10 Year Rule works
Application of the proposed regulations
• Trust rule
• Options for spouse as beneficiary
Post death changes to beneficiary trust
Guidance regarding disabled beneficiaries

Estate Planning for Digital Assets                                                                                 J. Asher
Inventorying digital assets
Planning considerations
• Assets with financial value
• Assets with sentimental value
• Assets to be destroyed
Considerations for appointing fiduciaries/executors
Law governing access to digital assets

Recent Case Law and Its Impact on Planning                                                         A. Sawyer 
Estate of Morrissette
Estate of Michael Jackson
Lohmeyer v. US

 

 Webinar Instructions

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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Credits

Accountants:
7.0 CPE Hours

Attorneys:
6.0 60-minute CLE Hours (AZ, CA, CT, NH, PA, TX)
7.0 50-minute CLE Hours (FL, NJ, NY)

 

Current Issues in Estate and Retirement Planning
This webinar is open to the public and offers accountants 7.0 CPE credit hours (based on 50-minute hours) of intermediate-level CPE credits in the area of specialized knowledge. Knowledge in estate planning 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.

HalfMoon Education Inc. is an approved CPE provider in Texas (Sponsor ID. 001151). This provider approval does not constitute approval or endorsement of individual programs.

This webinar offers 6.0 CLE hours to California attorneys. HalfMoon Education in an approved CLE sponsor for California attorneys (No. 8306). The Florida Bar for CLE has approved this webinar for 7.0 CLE hours for attorneys, including 7.0 certification credits in Tax Law and Wills, Trusts & Estates. This approval qualifies the webinar for Connecticut attorneys. This webinar offers 7.0 CLE hours to New Jersey attorneys. Halfmoon Education is a New Jersey CLE Service Provider (No. 164). This webinar offers 6.0 CLE hours to Pennsylvania attorneys. HalfMoon Education is an approved CLE provider for Pennsylvania attorneys (No. 1613). This webinar offers 6.0 CLE hours to Texas attorneys. HalfMoon Education is an approved CLE provider for Texas attorneys (No. 8306). This webinar is intended to offer 6.0 CLE credits to attorneys in Arizona and New Hampshire, where CLE providers and courses are not subject to preapproval.

HalfMoon Education is certified by the New York State CLE Board as an Accredited Provider of CLE programs.* This nontraditional format course offers 7.0 Areas of Professional Practice CLE hours, which are appropriate for experienced attorneys.

Course completion certificates will be awarded to participants who complete these webinar in their entirety, respond to all interactive prompts, and earn a score of 80% on the quiz that follows the instruction (multiple attempts allowed).

*HalfMoon Education will provide financial hardship assistance to New York attorneys who wish to attend this event. Contact Frank Chapman at fchapman@halfmoonseminars.org for details.

Speakers

Jeffrey A. Asher

Jeffrey A. Asher is the founder of the Law Offices of Jeffrey A. Asher, PC. He concentrates primarily in the areas of sophisticated estate planning for high-net-worth individuals and family businesses, asset protection planning to safeguard assets against creditors, estate and trust litigation, estate and trust administration, special needs planning, and elder law/Medicaid planning. He is admitted to practice in New York and Connecticut. Mr. Asher is a member of the New York State Bar Association, where he serves on the Executive Committee of the Elder Law and Special Needs Section and on the Executive Committee of the Trusts & Estates Law Section. Mr. Asher is a frequent lecturer for various financial institutions, civic groups and community organizations. He recently appeared in the HBO Documentary “Bobby Fischer Against the World: Fight for the Fischer Estate”. He also is a legal commentator on trusts and estates and elder law matters for Court TV, TruTV, CNN Headline News, and The CBS Early Show.

Christopher D. Castellanos

Christopher D. Castellanos is an attorney at Lashly & Baer, P.C. He concentrates his practice in trusts and estates including a wide range of estate planning and probate matters, asset protection planning, and estate and trust administration. He is experienced in taxation, especially estate and gift tax and real property tax abatement. He has successfully sought real property tax abatement for projects across Missouri, including Normandy, DeSoto, Kennett, St. Joseph and Excelsior Springs. In addition, Mr. Castellanos advises his clients in employment and non-competition agreements, corporate transactions, and business succession planning. He earned his J.D. degree and LL.M. degree in Tax from Washington University School of Law.

Ashley B. Sawyer

Ashley B. Sawyer is a partner at Loeb & Loeb LLP. She focuses her practice on tax-efficient planning for wealthy individuals, families, and business executives. She advises on legacy succession to younger generations, estate, gift, and generation-skipping transfer tax matters and compliance, philanthropy, and life insurance planning techniques. Ms. Sawyer also counsels exempt organizations, including charitable trusts, private foundations, and public charities on matters involving tax-exempt status and navigating governance issues.

Edward J.D. Smith III

Edward Smith III, J.D. is a tax principal in the Private Client Services group at BDO USA, LLP. Mr. Smith has a diverse financial background with over three decades of varied experience including national public accounting, major financial institutions, and law. He was a practicing tax and estate planning lawyer in Connecticut and Florida. Mr. Smith concentrates on comprehensive wealth transfer strategies, tax and estate planning, asset protection, family office planning and structuring, business entity structuring, and the related compliance work for individuals, entrepreneurs, closely held entities, athletes, entertainers, and fiduciaries. He has extensive experience in business, estate and family planning matters for ultra high-net-worth individuals and families. In addition, Mr. Smith represents nonprofit entities and counsels clients on their philanthropic goals including the specific tax implications of private foundations, charitable trusts, and other sophisticated planned giving structures. Mr. Smith has been a frequent speaker at seminars on various tax, financial, and estate planning topics, and he has served on the editorial advisory board for a national estate planning publication. He has been a speaker for the FICPA, regional and national ABA conferences, and the Florida Attorney/Trust Officer Liaison Conference, among others.

Scott E. Squillace

Scott E. Squillace is a business, tax, and estate planning attorney with over 35 years of experience practicing law. He is admitted to practice law in Massachusetts, New York, Washington, D.C, and New Hampshire, and he is admitted to the Bar in Paris, France, as an Avocat. As the founder of Squillace & Associates, P.C., a boutique law firm in Boston’s historic Back Bay, Mr. Squillace specializes in estate and business planning matters including tax and philanthropic planning for high-net-worth individuals and families. His practice includes estate planning needs for international clientele, corporate executives, small business owners, physicians, attorneys, and other professionals. Mr. Squillace focuses on helping same-sex couples and members of the LGBTQ community with their unique planning needs, and he authored Whether to Wed: A Legal and Tax Guide for Gay and Lesbian Couples. He holds a bachelor’s degree from Fordham University, studied at the Sorbonne University in Paris, and earned a J.D. degree from the Columbus School of Law at the Catholic University of America in Washington, D.C. Mr. Squillace lives in Boston, MA, and Palm Springs, CA, with his husband and two silver labs.