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Presenter: Jennifer Han and 4 more

Seminar Date:

Seminar Location: San Jose, CA

Courtyard San Jose Airport
1727 Technology Drive
San Jose, CA 95110
Phone: 408-441-6111


This seminar is closed or full.


Registration:                    8:00 - 8:30 am

Morning Session:             8:30 - 11:45 am

Lunch (On your own):       11:45 am - 12:45 pm

Afternoon Session:           12:45 - 4:40 pm

Income Taxation of Estates: Basic Concepts and Issues

   Commencement and duration of estates
   Principles of income taxation of estates
   Accounting methods
   Taxable years
   Determining tax period, making estimated payments, filing returns

Income Taxation of Trusts: Basic Concepts and Issues

   Commencement and duration of trusts
   Principles of income taxation of trusts
   Importance of grantor trusts in income tax planning
   Taxable years
   Determining tax period, making estimated payments, filing returns

Fundamental Fiduciary Tax and Accounting Concepts

   Trust accounting income
   Distributable net income
   Taxable income

Income Reportable by Fiduciaries

   Interest and dividend income
   Business income and capital gains/losses
   Rents, royalties, partnership and other income
   Farm income and ordinary income

Deductions Available to Fiduciaries

   General rules
   Specific deductions
   Income distribution deduction

Tax Calculations, Credits, Payments and Special Rules

   How to handle taxable income
   Available credits
   Payment of tax

Special Issues and Situations

   Trust and estate distributions
   Alternative minimum tax
   Net investment income tax

Sample Problems for Form 1041 Preparation

   Simple trusts
   Complex trusts

Credit Information:

Who Should Attend

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

     8.0 CPE Hours

California Attorneys
     6.5 CLE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents and
Other Tax Return Preparers
     8.0 Credit Hours

Continuing Education Credit Information

This seminar is open to the public. 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 federal income tax, 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. 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 State Bar of California has approved HalfMoon Education Inc. as an MCLE sponsor, and this program qualifies for 6.5 CLE hours for attorneys and paralegals.

HalfMoon Education 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 other 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.


Jennifer Han

Royse Law Firm PC, Menlo Park
Ms. Han received her LL.M. degree in Taxation from the University of San Francisco School of Law in 2015. She received her J.D. degree from McGeorge School of Law in 2013. Her areas of focus within the tax practice include corporate transactions, business structure planning, deferred compensation, and federal and state tax compliance. Ms. Han also assists the estate planning team with domestic and international tax planning research. Prior to joining the firm, Ms. Han was part of Deloitte Tax LLP’s Tax Controversy Group where she represented high net worth individuals, partnerships, and corporations in income tax disputes with the Internal Revenue Service and various state tax authorities. She also assisted clients with developing domestic and international tax planning strategies and counseled clients on their FBAR and FATCA reporting obligations. During law school, Ms. Han was a student representative through the Board of Equalization’s Tax Appeals Assistance Program and represented taxpayers with sales and use tax disputes.

Allison Kroeker

Royse Law Firm PC, Menlo Park
Ms. Kroeker joined the Royse Law Firm after receiving her LL.M. degree in Taxation. Her areas of focus within the tax practice include business structure planning, corporate transactions, deferred compensation, and income tax compliance. She also writes many of Royse Law Firm’s articles on tax procedure and policy. Ms. Kroeker has worked on tax controversies, representing clients within the IRS Appeals Division and before the U.S. Tax Court. She has also studied international tax, international business transactions, and family wealth management. Applying her background in controversy and broad range of knowledge, Ms. Kroeker takes a holistic approach to finding tax-efficient solutions for individuals, investment vehicles, and active business entities.

David Spence

Royse Law Firm PC, Menlo Park
Mr. Spence heads the Estate, Trust, and Wealth Strategies practice for Royse Law Firm. As such, he is an expert in taxation, estates, trusts and other private wealth structures used in the efficient management, protection, and transition to succeeding generations. His clients are international and domestic individuals, families, businesses, and charitable organizations. Over the last 25 years, Mr. Spence has practiced with prominent law firms and “Big 4” international accounting firms in Silicon Valley and San Francisco. Immediately prior to joining Royse Law Firm, he was Regional Trust Manager and Senior Wealth Management Specialist for the Silicon Valley Region of the largest and oldest west coast-based trust company. Mr. Spence has counseled some of the largest and most complex estates in the world. He has worked extensively with philanthropists, private foundations, and many public charities to develop and implement tax-efficient, planned giving programs. He has represented clients before various courts and administrative agencies of federal and state governments, including the United States Tax Court and the Internal Revenue Service. Currently, Mr. Spence is also an adjunct professor with the Master of Science in Taxation (MST) program in the Lucas Graduate School of Business at San Jose State University, where he teaches Taxation of Estates and Trusts.

Li (Fiona) Xu

Royse Law Firm PC, Menlo Park
Ms. Xu received her LL.M. degree in International Taxation from the University of Michigan Law School in 2014. She received her J.D. degree from the Peking University School of Transnational Law, where she earned highest honors for her academic performance. In addition to being a member of the California Bar, Ms. Xu also passed National Judicial Examination for the People’s Republic of China. She practices in the firm’s tax department. Her work involves tax-efficient structuring of corporate divisions, M&A transactions and reorganizations. Ms. Xu also helps clients in international tax planning, including IP migration, cost sharing arrangements, and US anti-deferral regimes involving Subpart F and tax treaties.

Michael Zosky

Royse Law Firm PC, Menlo Park
Mr. Zosky practices in the firm’s Estate, Trust and Wealth Strategies group. Mr. Zosky’s practice focuses on the areas of domestic and international estate planning, trust and estate administration, estate and gift tax planning and compliance, and formation and structuring of sophisticated wealth strategies. Prior to joining the Royse Law Firm, Mr. Zosky was an associate with a boutique trusts and estates law practice in Palo Alto, where he assisted clients with the formation of trusts, family business entities, and other wealth management structures; he also represented trustees and executors in the administration of trusts and probate estates. Mr. Zosky is a graduate of the Santa Clara University School of Law, where he was awarded a number of accolades, including the Witkin awards for academic excellence in Community Property and Family Wealth Management.

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.