Agenda

Webinar instructions will be emailed 24-48 business hours before the date of the webinar.
Please log into the webinar 15 – 30 minutes before start time.


Thursday, November 20, 2025
8:30 am – 4:10 pm CST


Agenda:
Presented by Ellen Deeter, J.D., CFP, CTFA

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 
 
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. 

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Windows 10 or higher, macOS 11 or higher, Linux, Google Chrome OS 

Web Browser:  
Google Chrome (most recent 3 versions) 
Microsoft Edge (most recent 3 versions) 

Internet connection: 1 Mbps or better 

Hardware:  2GB of RAM (minimum), 4GB or more of RAM (recommended) 

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Credits

Accountants
8.0 CPE Hours

Attorneys
6.5 60-minute CLE Hours (AZ, CA, CT, NH, PA, TX, VT)

Attorneys
8.0 50-minute CLE Hours (FL, NY)

IRS Enrolled Agents
8.0 CE Credits

CFP Board - Certified Financial Planner Board of Standards
8.0 CE Hours (Tax Planning)

 

Continuing Education Information

This webinar is open to the public and offers accountants 8.0 CPE credit hours (based on 50-minute hours) of intermediate-level group internet-based CPE credits in the area of taxation. Knowledge in federal taxation 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.

This course offers 8.0 continuing education credit hours for IRS enrolled agents and other tax return preparers under Treasury Department Circular #230 Section 10.6(g). 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 to the course.

The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 6.5 hours toward your annual CLE requirement for the State Bar of Arizona.

HalfMoon Education in an approved MCLE Multiple Activity Provider for California attorneys (No. 8370); this webinar is designed to qualify for 6.5 CLE hours to California attorneys.

This course has been approved by Florida Bar for 8.0 general CLE credits. This approval qualifies the webinar for Alaska and Connecticut attorneys.

HalfMoon Education is an approved CLE provider for Pennsylvania attorneys (No. 1613); this webinar offers 6.5 CLE hours to Pennsylvania attorneys.

HalfMoon Education is an approved CLE provider for Texas attorneys (No. 8306); this webinar offers 6.5 CLE hours to Texas attorneys.

HalfMoon Education is an approved CLE provider for Vermont attorneys.

This webinar may qualify for 6.5 CLE credits for attorneys in New Hampshire and other states 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 8.0 Areas of Professional Practice CLE hours which are appropriate for experienced attorneys. 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 and to apply.

Attendance will be monitored, and attendance certificates will be available after the webinar for those who attend the entire course, respond to prompts, 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 organizations or licensing boards.

Speakers

Ellen M Deeter, J.D., CFP, CTFA

Attorney with Deeter Law in Indianapolis, IN

Ms. Deeter is an Attorney at Law and Registered Civil Mediator in Indianapolis, after having spent most of the past 35 years working in bank trust departments. She retired from The National Bank of Indianapolis at the end of 2013, where she worked in various roles over 18 years, including serving as the Manager of the Personal Trusts and Estates Group and as Senior Trust Counsel. During her tenure at The National Bank of Indianapolis it grew from $35 million in assets under administration to $1.6 billion in assets. Ms. Deeter earned her B.A. degree, magna cum laude, from the University of Notre Dame and her J.D. degree, magna cum laude, from Indiana University School of Law at Indianapolis (now known as the Indiana University Robert H. McKinney School of Law). She also is a Registered Mediator, a CERTIFIED FINANCIAL PLANNER certificant and a Certified Trust and Financial Advisor (CTFA). She started her career as an inheritance tax examiner for the Indiana Department of Revenue. Since that time Ms. Deeter has spent most of her career with bank trust departments, including Indiana National Bank, Wachovia Bank, N.A. and Merchants National Bank/National City Bank and The National Bank of Indianapolis, with responsibilities in the areas of fiduciary income taxation, estate and gift taxation, trust and estate administration, and serving as trust counsel. Ms. Deeter is a member of the Indiana State Bar Association (Probate, Trust & Real Property Section), the Indianapolis Bar Association (Estate Planning and Administration Section), the Indianapolis Bar Foundation (past board member) the Estate Planning Council of Indianapolis (past president and board member) and the Financial Planning Association of Greater Indianapolis. She also served on the board of the Planned Giving Group of Indiana. Ms. Deeter has been an instructor for the American Bankers Association National Graduate Trust School, the Indiana Continuing Legal Education Forum, the American Institute of Banking, National Business Institute and the Indiana University School of Law at Indianapolis, among others.