The Lifetime Gift as an Estate Planning Tool
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Streamable MP4/PDF
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Agenda
Webinar instructions will be emailed before the date of the webinar.
Please log into the webinar 15 – 30 minutes before start time.
Tuesday, June 22, 2021
1:00 – 4:15 pm CDT
Presented by :
Russell A. Willis III, J.D., LL.M. Director of The Greystocke Project
Agenda
Delivery, acceptance, and consideration
Differences between gifting outright or in trust
Contingencies, vesting, and perpetuities
Federal transfer tax considerations
Annual and lifetime exclusions
Present versus future interests
Marital and charitable deduction planning
Incomplete gifts and estate tax inclusion
Retained interests and section 2702
Carryover basis or adjustment at death
Protection against creditor claims
Medicaid eligibility planning
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.
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Credits
Accountants:
3.5 CPE Credit Hours
Attorneys:
3.0 to 3.5 CLE Credit Hours
Enrolled Agents:
3.0 CE Credits
Financial Planners:
3.5 Credit Hours
Continuing Education Credit Information
The Lifetime Gift as an Estate Planning Tool/
Federal Fiduciary Income Tax Workshop
These webinars offer accountants 3.5/8.0 CPE credit hours (based on 50 minute hours) of intermediate-level CPE credits in the area of taxation. Knowledge in federal taxation 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 3.5/8.0 continuing education credit hours for these webinars.
These webinars provide 3.0/8.0 continuing education credit hours 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.
These courses offer 3.0/6.5 CLE hours to California attorneys. HalfMoon Education is an approved CLE sponsor for California attorneys (No. 8306).
HalfMoon Education Inc. is a New Jersey CLE Service Provider (No. 164), and these courses offers 3.5/8.0 CLE hours to New Jersey attorneys.
HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited Provider of CLE programs. These traditional format courses offer 3.5/8.0 CLE hours, consisting 3.5/8.0 Areas of Professional Practice hours, which are appropriate for experienced attorneys.
HalfMoon Education is an approved CLE provider for Pennsylvania attorneys (No. 1613), and these courses provide 3.0/6.5 CLE hours.
HalfMoon Education is an approved CLE provider for Texas attorneys (No. 8306), and this course provides 3.0/6.5 CLE hours.
HalfMoon Education Inc. is an accredited CLE provider for Vermont attorneys, and these courses offer 3.0/6.5 CLE hours.
HalfMoon Education has applied to The Florida Bar for CLE approval for attorneys for the Federal Fiduciary Income Tax Workshop, which is pending. Visit this course listing at www.halfmoonseminars.org for approval updates.
Completion certificates will be awarded to participants who complete this event, respond to all prompts, and earn a passing score (80%) on the quiz that follows 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.
