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

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
Crummey powers
Amendment/termination strategies
Dynasty trusts

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
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 trust, 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 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


8.0 CPE Hours

Texas Accountants:
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

Texas Attorneys:
7.0 CLE Hours
Specialization: 7.0 Estate Planning and Probate Law, 7.0 Tax Law

Texas Paralegals:
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. 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

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.

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.