Agenda

Monday, June 29, 2020, 11:00 am – 2:45 pm CDT (including a 30-min. break)
Understanding Estate, Gift, Income and Trust Taxation

Overview of federal estate and gift taxation
Calculating the estate tax
Overview of trust taxation
Examining estate, gift and GST rates and exemptions

The Critical Role of Testamentary Trusts in the Estate Plan

Purposes and features of trusts
• Credit shelter/bypass trusts
• Marital trusts and family trusts
Spousal lifetime access trust
Choosing a trustee and a situs

Irrevocable Trusts and the Basics

Purposes of irrevocable trusts
Understanding related tax issues
Crummey powers
Amendment/termination strategies
Dynasty trusts

Income and Generation-Skipping Transfer Tax Basics

Overview of the income tax system
Overview of GST
199A

Tuesday, June 30, 2020, 11:00 am – 3:15 pm CDT (including a 30-min. break)
Using Revocable Trusts

Characteristics and advantages/disadvantages of revocable trusts
Understanding related tax issues

IRAs and Trusts: Sophisticated Beneficiary Choices

General overview
Spousal rights and distribution rules
Using a trust as a plan beneficiary
Estate planning and charitable planning with qualified plans

Asset Protection Planning for Seniors and the Disabled

Overview of government benefit programs
Trust options
Planning for spouses, supplemental needs trusts

Advanced Trust Planning

Charitable planning
Discount planning
Qualified domestic trusts, S corporation trusts
Onshore-offshore asset protection and spendthrift trusts

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 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 Hours

Certified Financial Planners:
8.0 CE Hours

IRS Enrolled Agents &
Other Tax Return Preparers:
8.0 CE Hours

Attorneys:
7.0 California CLE Hours
8.0 New York CLE Hours
7.0 Vermont CLE Hours

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: www.NASBARegistry.org. 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 program.

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.

HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited Provider of CLE programs. Each of these non-traditional format courses offer 8.0 CLE hours, consisting of
8.0 Areas of Professional Practice hours, which are appropriate for experienced attorneys. HalfMoon Education is California-approved CLE provider and a Vermont CLE provider, and these webinars each offer 7.0 CLE hours.

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).

Participation will be monitored and reported, as required. Completion certificates will be available after the seminar for individuals who complete the entire event and earn a passing score (80%) on the quiz that follows the presentation (multiple attempts are 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.