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Please log into the webinar 15 – 30 minutes before start time.
Thursday, June 17, 2021
9:00 am – 5:00 pm CDT (incl. 30 min. break)
Presented by Russell A. Willis III, J.D., LL.M.
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, including testamentary 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
Income and Generation-Skipping Transfer Tax Basics
Overview of the income tax system
Overview of GST
Using Revocable Trusts
Characteristics and advantages/disadvantages of revocable trusts
Understanding related tax issues
IRAs and Trusts: Sophisticated Beneficiary Choices
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
Planning for spouses, supplemental needs trusts
Advanced Trust Planning
Qualified domestic trust, S corporation trusts
Onshore-offshore asset protection and spendthrift trusts
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.
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8.0 CPE Hours
8.0 CPE Hours
Certified Financial Planners:
8.0 CE Hours
California, Arizona, New Hampshire, and Vermont Attorneys:
7.0 CLE Hours
New York Attorneys:
8.0 CLE Hours
7.0 CLE Hours
Specialization: 7.0 Estate Planning and Probate Law, 7.0 Tax Law
7.0 Estate Planning and Probate Law
Continuing Education Credit Information
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 for Texas accountants (Sponsor ID:
001151). This provider approval does not constitute approval or endorsement of individual
HalfMoon Education Inc. is a CFP Board-registered continuing education sponsor. The
Certified Financial Planner Board of Standards, Inc. course approvals are pending. Updates
can be found at www.halfmoonseminars.org.
HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited
Provider of CLE programs. Each webinar offers 8.0 CLE hours in nontraditional format
consisting of Areas of Professional Practice hours, which are appropriate for experienced
HalfMoon Education is an approved CLE provider for California and Vermont attorneys.
Arizona and New Hampshire CLE providers and courses are not subject to preapproval.
See each course listing for available CLE hours.
HalfMoon Education is an Accredited CLE Provider for Pennsylvania attorneys (No. 1613).
This course offers 7.0 Substantive CLE hours.
HalfMoon Education is approved for continuing education credit for enrolled agents and
other tax return preparers under Treasury Department Circular #230 Section 10.6(g). See
each listing for the credits that are available.
Participation will be monitored and reported, as required. Attendance certificates will be
available after the webinar for those individuals who complete the entire webinar, comply
with the monitoring requirements, and score at least 80% on the quiz that follows the
instruction (multiple attempts allowed).
Russell A. Willis III J.D. LL.M.
Director of The Greystocke Project
Mr. Willis is a freelance writer and a consultant in transfer tax planning. For ten years, he wrote for a subscription website that provided daily coverage and in-depth analysis of developments in tax law affecting charitable gift planning. Last year he launched his own newsletter, the Jack Straw Fortnightly, analyzing current developments in the law — both tax and nontax — concerning the transfer of private wealth in this country. As a practicing lawyer in St. Louis, Missouri, for more than 20 years, Mr. Willis chaired the Steering Committee of the Probate and Trust Law Section of the local bar association and served for years on a legislative drafting subcommittee of the Probate and Trust Law Committee of the State Bar. As an adjunct member of the faculty at the St. Louis University School of Law, he taught courses in future interests and tax-driven estate planning. Mr. Willis has written numerous articles for law journals and publications serving the charitable planned giving profession, and he has been a frequent speaker at seminars for lawyers and for charitable gift planners. 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.