HalfMoon Education Inc. Knowledge Gets You There

Back to Search

The Complete Trust Course

Presenter: James R. Beaudoin, CPA and 2 more

Seminar Date:

Seminar Location: Salt Lake City, UT

Marriott University Park
480 Wakara Way
Salt Lake City, UT 84108
Phone: 801-581-1000

This seminar is closed or full.

Agenda:

Registration:                    8:00 - 8:30 am

Morning Session:             8:30 am - 12:00 pm

Lunch (On your own):       12:00 - 1:00 pm

Afternoon Session:           1:00 - 5:00 pm


Understanding Estate, Gift and Trust Taxation
L. Owen Jr.

   Overview of federal estate, gift and trust taxation
   Calculating the estate tax
   General overview of trust income taxation


The Necessary Role of Testamentary Trusts in the Estate Plan
L. Owen Jr.

   Types of trusts, including testamentary trusts
   Credit shelter/bypass trusts and marital trusts
   Funding trusts and planning for state death taxes
   Choosing a trustee and situs


Irrevocable Life Insurance Trusts
J. Beaudoin

   Reasons for life insurance trusts
   Tax issues


Discount Planning with Trusts
J. Beaudoin

   Understanding IRC Chapter 14
   GRITs, GRATs, and GRUTs
   PRTs and QPRTs


Using Revocable Trusts
J. Beaudoin

   Characteristics and advantages/disadvantages
   Special tax issues


IRAs and Trusts: Sophisticated Beneficiary Choices
S. Mayfield

   Overview and spousal rights
   Distribution rules
   The Roth IRA: a new game in town
   Qualified plans: estate planning and charitable planning options


Asset Protection Planning for Seniors and the Disabled
S. Mayfield

   Overview of government benefit programs
   Trust options
   Supplemental needs trusts


Charitable Trusts
S. Mayfield

   Charitable trust overview


Advanced Trust Planning
S. Mayfield

   Estate planning/income tax management trusts
   Trusts for minors
   Generation-skipping transfer tax
   Qualified domestic trust
   S corporation trusts
   Offshore trusts for asset protection
   Spendthrift trusts

Credit Information:

Who Should Attend

  • Accountants/CPAs
  • Attorneys
  • Certified Financial Planners
  • Enrolled Agents
  • Registered Tax Return Preparers

Accountants
     8.0 CPE Hours

Attorneys
     7.0 Utah CLE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents &
Tax Return Preparers
     8.0 CE Hours


Continuing Education Credit Information

This seminar is open to the public and offers continuing education credits to accountants, attorneys, certified financial planners, IRS enrolled agents, and tax return preparers.This intermediate-level group live presentation provides accountants with 8.0 CPE hours in the area of taxes. Learners should have a working knowledge of estate planning and federal taxes, and no advanced preparation for this course 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 (NASBA sponsor number 103015). 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. Complaints can also be made to HalfMoon Education by emailing specific information to Doug Chapman at doug@halfmoonseminars.org. A response will follow within two business days.

The Utah State Board of CLE has approved this course for 7.0 general CLE hours for attorneys.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 this seminar.

This program qualifies for 8.0 hours of continuing education credit for enrolled agents and tax return preparers under Treasury Department Circular #230 Section 10.6(g).

Attendance will be monitored, and attendance certificates will be available after the seminar for most individuals who complete the entire event. Attendance certificates not available at the seminar will be mailed to participants within fifteen business days.

Speakers:

James R. Beaudoin, CPA

Pinnock, Robbins, Posey & Richins, P.C., Salt Lake City
Mr. Beaudoin is a certified public accountant and president of the CPA and consulting firm of Pinnock, Robbins, Posey, and Richins, P.C. of Salt Lake City. He previously practiced with KPMG Peat Marwick and with the Private Client Group of Wells Fargo. Mr. Beaudoin also holds the personal financial specialist (PFS) designation from the American Institute of Certified Public Accountants and is a CERTIFIED FINANCIAL PLANNER™ (CFP®) practitioner. His 33 years of practice has focused on income tax and estate planning and compliance for high-wealth individuals and closely-held companies.Mr. Beaudoin is past president of the Salt Lake Estate Planning Council and of the Utah Chapter of the Financial Planning Association. He graduated cum laude from Brigham Young University with a Master of Accountancy degree.

Stephen J. Mayfield, JD,LLM

York Howell & Guymon, Salt Lake City
Stephen Mayfield is a partner at York Howell & Guymon, practicing in the areas of corporate law, asset protection, estate planning, federal tax law and trust and probate administration. He is admitted to practice in Utah and Nevada. Mr. Mayfield advises businesses and individuals on various tax issues within the context of corporate transactions, emerging entities, and estate plans. He helps entrepreneurs form limited liability companies and corporations, and he advises medical professionals with practice administration, compliance and restructuring. His corporate experience includes representing clients with mergers and acquisitions, and preparing corporate buy-sell agreements, leases, non-disclosure agreements, non-compete agreements, and purchase agreements.

Langdon T. Owen, Jr.

Cohne Kinghorn, P.C., Salt Lake City
Langdon T. Owen, Jr., is a member of the law firm of Cohne Kinghorn, P.C. in Salt Lake City, Utah. Mr. Owen is a transactional lawyer who practices in the areas of estate and tax planning, business and commercial transactions involving both corporate and partnership taxed enterprises (including tax, employment, and benefit issues relating to such transactions), loans and creditors’ workouts, pension and profit sharing plans, health care law, charities and nonprofit organizations, probate, and real estate. He has practiced law since 1977. Mr. Owen has published several articles in Utah and nationally on tax and estate planning and business- related legal issues. He holds a Juris Doctor degree from the University of Utah (1977) and a Bachelor of Arts degree from the University of California, Berkeley (1973, with great distinction). Mr. Owen was a comment editor of the Utah Law Review (1975-1977). He was the chair of the Utah State Bar Section of Estate Planning (2013- 2014) and was named business lawyer of the year 2014 by the Business Law Section of the Utah Bar.

Tuition Costs:

Standard Tuition: $299.00
Online Tuition (pre-registration): $299.00
Group Prices
3 or more People: $279.00

Each registration includes one copy of a manual prepared by the seminar speakers.