Registration: 8:00 - 8:30 am
Morning Session: 8:30 am - 12:20 pm
Lunch (On your own): 12:20 - 1:20 pm
Afternoon Session: 1:20 - 4:40 pm
Tax Law and Its Impact on Planning
Overview of income tax, estate tax and gift tax planning considerations
Portability of exemptions between spouses
Fundamentals of Estate Planning
The basics of planning for incapacity
The basics of asset transfers at death
Basics of estate and gift tax planning
Recognizing ethics issues in estate planning
Basics of the federal gift tax system
Gift tax discount planning techniques
Estate freeze techniques
Retirement Asset Planning
D. Williams/A. Bossenbrook
Minimum distribution rules
Fixing less-than-perfect beneficiary designations
Common estate planning strategies
Generation Skipping Transfer Tax (GSTT) Planning
Defining terms and assigning generations
Taxable transfers and exemptions
Application of GSTT to trusts
Charitable tax planning vehicles
Advanced Gifting Strategies and Testamentary Planning
Advanced trusts, annuities and other instruments
Testamentary tax planning for married couples
Advanced generation-skipping and estate tax reduction planning
Business Succession Planning
Using buy-sell agreements
Using family limited partnerships
Valuing business and partnership interests
Trustee Selection and Asset Protection Planning
The role of the trustee
Factors for trustee selection
Integrating asset protection with estate planning
Ethical Considerations in Estate Planning
Who Should Attend
- Certified Financial Planners
8.0 CPE Credits
Non-Credit Michigan CLE
6.7 Indiana CLE Hours (1.0 Ethics)
6.75 Ohio CLE Hours (1.0 Prof. Conduct)
Certified Financial Planners
8.0 CFP Hours
Continuing Education Credit Information
This seminar is open to the public. This intermediate level, group live course offers accountants 8.0 CPE hours in the field of taxes. In accordance with the standards of the National Registry of CPE sponsors, CPE credits have been granted based on a 50-minute hour. A basic level of federal tax and estate knowledge is suggested, and no advance preparation 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 directed to Doug Chapman at email@example.com. Sponsor No. 103015.
This course offers a non-credit continuing legal education opportunity to Michigan attorneys. It has been approved for 6.7 Indiana CLE hours (1.0 Ethics) and 6.75 Ohio CLE hours (1.0 Professional Conduct).
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.
Attendance will be monitored, and attendance certificates will be available after the seminar for most individuals who complete the entire program. Attendance certificates not available at the seminar will be mailed to participants within fifteen business days.
Arlyn J. Bossenbrook
Arlyn J. Bossenbrook of Bossenbrook Williams PC in East Lansing focuses on living trust-based estate planning and values client-focused planning to meet the individual needs of his clients. He is a founding member of WealthCounsel LLC and serves on the Attorney Disciplinary Board Committee for the State Bar of Michigan. He also actively participates in the Meals on Wheels Program and provides pro-bono legal services through the Cristo Rey Community Center.
Susan Chalgian of Chalgian & Tripp Law Offices PLLC in Jackson is a graduate of Western Michigan University Cooley Law School. She concentrates her practice in the areas of elder law, estate planning, and special needs planning. She serves several committee and council roles, including council member of the Elder Law and Disability Rights Section of the State Bar, co-chair of the Legislative Committee for the Elder Law and Disability Rights Section, SCAO Liaison to the Probate and Estate Planning Section of the State Bar, board member for the state-wide Women Lawyer’s Association of Michigan Section of the State Bar, board member for the Women Lawyer’s Association of Michigan (Mid-Michigan Region), and board member for the Greater Lansing Estate Planning Council (GLEPC). In addition, Ms. Chalgian is co-author of the ICLE publication, “Advising the Older Client or Client with Disability” and is frequent speaker on issues of elder law.
Shannon DeWall of the Law Office of DeWall, PLLC, in Livonia practices in the areas of estate planning, elder law, and special needs planning. She is a member of the Elder Law and Disability Rights and Probate and Estate Planning sections of the State Bar of Michigan, the National Academy of Elder Law Attorneys, and the Michigan chapter of the National Academy of Elder Law Attorneys.
Michael Fraleigh of Fraleigh Law Firm, PLLC, in East Lansing has over 20 years’ experience practicing law. He specializes in farm succession and transition planning, estate & trust planning, including special needs trusts, estate & trust administration, protection of disabled children & adults, and elder law. Mr. Fraleigh formerly served as an assistant attorney general for the State of Michigan in the finance & development, insurance & banking, healthcare fraud, and mental health divisions. He belongs to several sections of the American Bar Association, including real property trust & estate law. Additionally, he is a member of Michigan Farm Bureau, Wealth Counselors Advisors Forum, and the National Academy of Elder Law Attorneys. He has authored several articles and given frequent presentations on farm and ranch succession planning, estate planning, elder law, and related topics.
Carmencita Q. Fulgado-Taylor
Carmencita Q. Fulgado-Taylor of Chalgian & Tripp Law Offices PLLC in Jackson, focuses her practice in the areas of special needs planning, elder law, and estate planning. She has experience in probate litigation and handling guardianship and conservatorship matters. She graduated from Thomas M. Cooley Law School in Lansing, Michigan. Ms. Fulgado-Taylor also has her M.A. and B.A. degree in English and is a cum laude graduate of St. John’s University. She is admitted to the state bars of New York and Michigan. In 2017, Ms. Fulgado-Taylor became a board member of the Jackson Area Estate Planning Council. She is a member of both the Elder Law and Disability Rights Section of the State Bar and the Probate and Estate Planning Section of the State Bar.
Mark E. Kellogg, J.D., CPA
Mark E. Kellogg, J.D., CPA of Fraser Trebilcock Davis & Dunlap, P.C., in Lansing practices in the areas of family and closely-held business law, cottage law and legacy property planning, taxation, business succession planning, estate planning, commercial transactions, non-profit and tax exempt organizations, real estate transactions, agricultural law, corporate and probate law. He is also a certified public accountant. Mr. Kellogg is active in local and state-wide bar organizations, having served as president of the Ingham County Bar Association, and currently serves as member of the Business Law Council and the Probate and Estate Planning Council of the State Bar of Michigan. He is listed in Best Lawyers in America for Closely Held Companies and Family Business Law. He has also been selected as a Leading Lawyer in Michigan in the area of Trust, Will & Estate Planning Law and as a Michigan Super Lawyer.
Katie Lynwood of Buhl, Little, Lynwood & Harris, PLC, in East Lansing practices in the areas of estate planning, trust and estate administration, and elder law, including Medicaid planning. Ms. Lynwood is licensed to practice in both Michigan and Florida. She is a member of the Probate and Estate Planning Council of the State Bar of Michigan. She is also a member of the Ingham County Bar Association and Women Lawyers Association of Michigan. She is a past president for the Greater Lansing Estate Planning Council and serves as vice chair on the Board of Trustees for the Capital Region Community Foundation. She is a frequent speaker and author on topics related to Medicaid planning, elder law, and probate and estate planning. She was named a Michigan Super Lawyers Rising Star in the areas of Estate Planning and Probate in 2013 – 2018, and named in the Best Lawyers in Trusts and Estates Litigation in 2019.
Sarah Ostahowski of Sarah’s Law Firm in Alma is a frequent speaker for the Institute for Continuing Legal Education in Michigan, and WealthCounsel (a nationwide network of Estate Planning Attorneys). She can also be found speaking at Western Michigan University Cooley Law School. Ms. Ostahowski is a member of the State Bar of Michigan, the American Bar Association, and WealthCounsel. She is on the Board of Trustees for Gratiot and Isabella County United Way, Catholic Community Foundation of Mid-Michigan, and 60+ Elder Law Clinic at Cooley Law School. She was nominated to the Michigan Lawyers Weekly Women in the Law Class of 2017; to Top 40 under 40 by National Advocates; and 2017, 2018 Rising Stars by Super Lawyers. Sarah’s Law Firm focuses entirely on estate planning and elder law.
Alexandria Solis-Mullen, Esq.
Alexandria Solis-Mullen, Esq. is the founder of Legacy Law Planning, PLC, a boutique firm in Marshall, focusing exclusively in estate planning, estate and trust administration, and elder law. She attended WMU Cooley Law School and maintains a strong connection to the WMU Cooley 60+ Estate Planning Clinic, providing practical elder law education to clinic students. Ms. Solis-Mullen is a proponent of legal education for the public and frequently partners with local organizations to bring free legal education to seniors and families in her community.
David J. Williams
David J. Williams of Bossenbrook Williams PC in East Lansing represents individuals, families, and businesses in their estate planning and real estate needs. He believes in building a personal relationship to better understand and assist his clients in their needs.