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Presenter: Smilie G. Rogers

Seminar Date:

Seminar Location: South Portland, ME

Doubletree by Hilton
363 Maine Mall Road
South Portland, ME 04106
Phone: 207-775-6161

This seminar is closed or full.


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

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

Advanced Trust Planning

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

Credit Information:

Who Should Attend

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

     8.0 CPE Hours

     7.0 Maine CLE Hours
     7.0 New Hampshire CLE Hours
     8.0 New York CLE Hours
     7.0 Vermont CLE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents &
Other Tax Return Preparers
     8.0 CE Credit Hours

Continuing Education Credit Information

This seminar is open to the public. This intermediate-level course offers 8.0 CPE credit hours to Maine CPAs, based on a 50 minute hour, in the area of taxation. A basic understanding of federal tax is recommended, and no advance preparation by attendees is required. The Maine Board of Accountancy does not preapprove CPE activities.

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.

The Maine Overseers of the Bar has approved this program for 7.0 CLE hours for attorneys.

This course offers 7.0 CLE hours to New Hampshire attorneys. (Courses are no longer pre-approved.) HalfMoon Education is a Vermont-approved CLE sponsor, and this course offers 7.0 CLE hours. HalfMoon Education is a New York-approved CLE provider*, and this courses offers 8.0 Area of Professional Practice CLE hours suitable for new and experienced 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 under Treasury Department Circular #230 Section 10.6(g). This course also offers a continuing education opportunity to other tax return preparers.

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.


Smilie G. Rogers

Partner of Brennan & Rogers, PLLC

Brennan & Rogers has offices in York and Kennebunk, Maine, and a meeting space in Portsmouth, New Hampshire. Mr. Rogers’ practice is focused on estate planning, elder law, probate and tax. He earned his J.D. degree from the University of Oregon School of Law (Order of the Coif) and his LL.M. degree in Taxation from the University of Washington School of Law. Mr. Rogers is licensed to practice law in Maine, New Hampshire, Massachusetts as well as Virginia (inactive).

Tuition Costs:

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

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