Agenda

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

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

Thursday, September 23, 2021
9:00 am – 4:40 pm CDT
(including a 30-min break)

 

Agenda
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
Simple trusts
Complex trusts
Special rules

Income Taxation of Estates and Simple and Complex Trusts
IRS Form 1041, line by line
Income
Dividends
Capital gains
Other income
Expenses and deductions
Credits
Alternative Minimum Tax (AMT)
Other concepts from Form 1041 and schedules

Practical Examples to Put It All Together
Section 642(c) election example
QSST example
Simple and complex trust examples
Grantor trust example
Final year example

 

 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 will be provided for each webinar attended and will be sent via email in PDF form about five business days after the conclusion of the series.

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

Accountants:
8.0 CPE Credit Hours

Attorneys:
6.5 to 8.0 CLE Credit Hours (see Credit Information for details)

Enrolled Agents:
8.0 CE Credits

Financial Planners:
8.0 Credit Hours

 

Credit Information

These webinars offer accountants 4.0/8.0 CPE credit hours (based on 50 minute hours)
of intermediate-level CPE credits in the areas of either auditing or specialized knowledge/
taxation. Prior knowledge of government auditing or 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.

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.

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 for Federal Fiduciary Income Tax Workshop.

These webinars provide 4.0/8.0 continuing education credit hours for enrolled agents
and other tax return preparers under Treasury Department Circular #230 Section 10.6(g).

These courses offer 4.0/6.5 CLE hours to California attorneys. HalfMoon Education is an
approved CLE sponsor for California attorneys (No. 8370).

HalfMoon Education Inc. is a New Jersey CLE Service Provider (No. 164), and these
courses offer 4.0/8.0 CLE hours to New Jersey attorneys.

HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited
Provider of CLE programs. These traditional format courses offer 4.0/8.0 CLE hours,
consisting of 4.0/8.0 Areas of Professional Practice hours, which are appropriate for
experienced attorneys.

HalfMoon Education is an approved CLE provider for Pennsylvania attorneys (No. 1613),
and the Federal Fiduciary Income Tax Workshop course provides 6.5 CLE hours. The IRS
Audit Workshop has been submitted for approval, which is pending.

HalfMoon Education is an approved CLE provider for Texas attorneys (No. 8409). The
Federal Fiduciary Income Tax Workshop offers 6.5 CLE hours and the IRS Audit Workshop
is pending approval.

HalfMoon Education Inc. is an accredited CLE provider for Vermont attorneys, and these
courses offer 4.0/6.5 CLE hours.

The Florida Bar for CLE has approved Federal Fiduciary Income Tax Workshop for 8.0 CLE
hours for attorneys, including 8.0 certification credits in Tax Law and in Wills, Trusts and
Estates.

Completion certificates will be awarded to participants who complete these events, respond
to all prompts, and earn a passing score (80%) on the quiz that follows the presentation
(multiple attempts allowed).

Speakers

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. 

USB MP4/PDF Price: $299.00

Currently, our self-study products DO NOT qualify for AIA, LACES, ASLA or CLARB credit.

This disclaimer cover the following product types…

  • Streamable MP4/PDF
  • USB MP4/PDF

Streamable MP4/PDF

Streamable self-study formats are available approximately 1 week after the date of the live event.

The streamable self-study package includes an MP4 format video recording of a live webinar and a PDF of the manual that was distributed for the webinar. You will receive a PDF of the course manual. The manual contains written materials prepared by the seminar speaker(s).

Completion of an online follow-up quiz is required for those seeking continuing education credit. The acceptance of self-administered continuing education activities vary widely between states and professions. Before undertaking any self-study effort, you should review the rules of your licensing/certifying entity.

HalfMoon Education guarantees its products. The self-study products are recorded from a live seminar and there are circumstances where an audio recording is not available. HalfMoon will contact you and issue a full refund if the product you ordered is not available. If you are not happy with a product you receive, you can return the product for a full refund. However, refunds will not be issued if completion certificates are requested.

USB MP4/PDF

HalfMoon will mail you these materials via USPS. Please allow 2 weeks from the date of purchase to receive your product. If the live seminar is in the future, please allow 5 weeks from the date of the live seminar.

The USB Mp3+PDF package includes an Mp3 audio recording of a live seminar on a USB thumb drive along with a PDF file of the manual that was distributed at the seminar. The manual contains written materials prepared by the seminar speaker(s).

The Mp3 audio recording contains embedded number codes, which you are required to document and return to HalfMoon if you wish to obtain a certificate of completion for the program. The acceptance of self-administered continuing education activities varies widely between states and professions. Before undertaking any self-study effort, you should review the rules of your licensing/certifying entity.

HalfMoon Education guarantees its products. The self-study products are recorded from a live seminar and there are circumstances where an audio recording is not available. HalfMoon will contact you and issue a full refund if the product you ordered is not available. If you are not happy with a product you receive, you can return the product for a full refund. However, refunds will not be issued if completion certificates are requested.