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Presenter: Russell A Willis III, J.D., LL.M.

Seminar Date:

Seminar Location: Tempe, AZ

Courtyard Tempe Downtown
601 South Ash Avenue
Tempe, AZ 85281
Phone: 480-966-2800

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, 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
   199A


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

Credit Information:

Who Should Attend

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

Attorneys
     7.0 Arizona CLE Hours

Accountants
     8.0 CPE Hours

IRS Enrolled Agents &
Tax Return Preparers
     8.0 CE Hours

Certified Financial Planners
     8.0 CE Hours


Continuing Education Credit Information

This seminar is open to the public and offers 7.0 CLE hours to Arizona attorneys. Educators and courses are not subject to preapproval in Arizona.

This group live course offer accountants/CPAs 8.0 intermediate-level CPE hours in the area of taxation. A working knowledge of 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. Complaints can also be directed to Doug Chapman at doug@halfmoonseminars.org. Sponsor No. 103015.

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

HalfMoon education Inc. is a CFP Board-Registered continuing education sponsor. This course provides 8.0 continuing education hours.

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:

Russell A Willis III, J.D., LL.M.

Director of The Greystocke Project

Mr. Willis is a freelance writer and a consultant in transfer tax planning. For ten years, he wrote for a subscription website that provided daily coverage and in-depth analysis of developments in tax law affecting charitable gift planning. Last year he launched his own newsletter, the Jack Straw Fortnightly, analyzing current developments in the law -- both tax and nontax -- concerning the transfer of private wealth in this country. As a practicing lawyer in St. Louis, Missouri, for more than 20 years, Mr. Willis chaired the Steering Committee of the Probate and Trust Law Section of the local bar association and served for years on a legislative drafting subcommittee of the Probate and Trust Law Committee of the State Bar. As an adjunct member of the faculty at the St. Louis University School of Law, he taught courses in future interests and tax-driven estate planning. Mr. Willis has written numerous articles for law journals and publications serving the charitable planned giving profession, and he has been a frequent speaker at seminars for lawyers and for charitable gift planners. 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.

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.