Agenda

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

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

Friday, December 10, 2021
10:00 am – 12:00 pm CST

 

Presented by:
Russell A. Willis III, J.D., LL.M.

Agenda
Estate tax inclusion, income in respect of a descendent
Required minimum distributions (RMDs)
Designated beneficiaries and look-through trusts
Conduit versus accumulation trusts
Inherited IRAs and spousal rollovers
Planning opportunities after the SECURE Act

 

  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.

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:
2.0 CPE Hours

Texas Accountants:
2.0 CPE Hours

Certified Financial Planners:
2.0 CE Hours (Estate Planning)

New York, Pennsylvania, California, Texas, Vermont, Arizona
and New Hampshire Attorneys:
2.0 CLE Hours

 

Continuing Education Credit Information
These webinars offer accountants 8.0, 2.0 and 8.0 CPE credit hours (based on 50 minute hours) of intermediate-level CPE credits in the area of taxation (Federal Fiduciary Income Tax Workshop, IRS Form 1065: Partnership Tax Return) and specialized knowledge (IRAs and Retirement/Estate Planning). Knowledge in federal taxation and 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.

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 Federal Fiduciary Income Tax Workshop, and 2.0 continuing education credit hours to IRAs and Retirement/Estate Planning.

Federal Fiduciary Income Tax Workshop and IRS Form 1065: Partnership Tax Return each provide 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 6.5, 2.0 and 6.5 CLE hours to attorneys in Pennsylvania, California, Texas, Vermont, Arizona and New Hampshire. HalfMoon Education is an approved CLE provider for attorneys in Pennsylvania (No. 1613), California (No. 8370), Texas (No. 8409), and Vermont. Arizona and New Hampshire CLE providers and courses are not subject to preapproval.

HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited Provider of CLE programs. IRAs and Retirement/Estate Planning, and IRS Form 1065: Partnership Tax Return are traditional format courses offering 2.0 and 8.0 CLE hours respectively, consisting of 2.0 and 8.0 Areas of Professional Practice hours, which are appropriate for experienced attorneys.

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.

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

Speakers

Russell A. Willis III J.D. LL.M.

Mr. Willis is a tax lawyer, freelance writer, and consultant and advisor to lawyers, on issues related to wealth transfers. He has written numerous articles for publications serving tax and charitable gift planning professionals, and he is a frequent conference and seminar speaker throughout the country.

Three years ago, he launched a newsletter, the Jack Straw Fortnightly, analyzing current developments in the law – both tax and nontax – concerning the transfer of private wealth in this country.

Mr. Willis chaired the Steering Committee of the Probate and Trust Law Section of his local bar association and served on a legislative drafting subcommittee for the Probate and Trust Law Committee of the State Bar. He has also written numerous articles for law journals and publications.

Mr. Willis has a law degree from St. Louis University and a master’s degree in Taxation Law from Washington University in St. Louis. His undergraduate degree in English Literature is from Indiana University, Bloomington, and he has a master’s degree in English from the University of Chicago.