Day 1, Tuesday, July 28, 2020 | by Anne E. Rosenthal
11:00 am – 2:40 pm CDT (including one 30-minute break) 
Income Taxation of Estates: Basic Concepts and Issues 

Commencement and duration of estates
Principles of income taxation of estates
Accounting methods Taxable years
Determining tax period, making estimated payments, filing returns
Overview of changes contained in 2017 Tax Cuts and Jobs Act

Income Taxation of Trusts: Basic Concepts and Issues

Commencement and duration of trusts
Principles of income taxation of trusts
Importance of grantor trusts in income tax planning
Taxable years
Determining tax period, making estimated payments, filing returns

Fundamental Fiduciary Tax and Accounting Concepts

Trust accounting income
Taxable income
Distributable net income

Day 2, Wednesday, July 29, 2020 | by Brandon A. Borgmann
11:00 am – 3:20 pm CDT (including one 30-minute break)
Income Reportable by Fiduciaries

Business income and capital gains/losses
Interest and dividend income
Rents, royalties, partnership and other income
Farm income and ordinary income

Deductions Available to Fiduciaries

General rules
Specific deductions
Income distribution deduction

Tax Calculations, Credits, Payments and Special Rules

How to handle taxable income
Available credits
Payment of tax

Special Issues and Situations

Trust and estate distributions
Alternative minimum tax
Net investment income tax

Sample Problems for Form 1041 Preparation

Simple trusts
Complex trusts

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


8.0 CPE Hours

Certified Financial Planners
8.0 CE Hours

IRS Enrolled Agents &
Other Tax Return Preparers
8.0 CE Hours

See CLE information below

Continuing Education Credit Information

This online live, intermediate level lecture presentation offers 8.0 CPE hours in the area of taxation to accountants. A basic knowledge of federal taxation is recommended, and no advance preparation is required.

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: Sponsor No. 103015.

HalfMoon Education is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of the CPE programs.

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 each webinar.

Each webinar qualifies for 8.0 hours of continuing education credit for enrolled agents and other tax return preparers under Treasury Department Circular #230 Section 10.6(g).

HalfMoon Education Inc. is an approved CLE provider for attorneys licensed in California and Vermont, and each webinar qualifies for 7.0 CLE hours. HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited Provider of CLE programs. This non-traditional format course offers 8.0 CLE hours, consisting 8.0 Areas of Professional Practice hours, which are appropriate for experienced attorneys.

Participation will be monitored and reported, as required. Attendance certificates will be available after the webinar for those individuals who complete the event webinar, comply with the monitoring requirements, and score at least 80% on the quiz that follows the instruction (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. 

Anne Rosenthal

Drobny Law Offices

Attorney and Shareholder at Drobny Law Offices in Sacramento, CA
Ms. Rosenthal is a certified specialist in estate planning, trust & probate law by the State Bar of California. Her practice emphasizes estate planning, trust and probate administration, taxation, and business succession planning. Ms. Rosenthal possesses particular expertise in counseling high net-worth clients, implementing estate planning strategies to minimize tax and shift wealth to future generations. She also assists clients with their charitable giving objectives and special needs planning.
Ms. Rosenthal graduated cum laude from American University in Washington, D.C., double majoring in Political Science and Philosophy. She graduated from the Catholic University of America, Columbus School of Law where she served as Note and Comment Editor for the Journal of Law, Philosophy and Culture.