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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 
C. Castellanos

   Overview of federal estate and gift taxation
   Calculating the estate tax
   Overview of trust taxation
   Examining estate, gift and GST rates and exemptions


Income and Generation-Skipping Transfer Tax Basics 
C. Castellanos

   Overview of the income tax system
   Overview of GST
   199A


The Critical Role of Testamentary Trusts in the Estate Plan 
L. Searfoss

   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 
L. Searfoss

   Purposes of irrevocable trusts
   Understanding related tax issues
   Crummey powers
   Amendment/termination strategies
   Dynasty trusts


Using Revocable Trusts
M. Goldenberg

Characteristics and advantages/disadvantages of revocable trusts
Understanding related tax issues


IRAs and Trusts: Sophisticated Beneficiary Choices 
M. Goldenberg

   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 
K. McKay

   Overview of government benefit programs
   Trust options
   Planning for spouses, supplemental needs trusts


Advanced Trust Planning 
K. McKay

   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

Accountants
     8.0 CPE Hours

Attorneys
     Missouri CLE Pending
     7.0 Illinois CLE 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 provides continuing education credit to accountants, attorneys, IRS enrolled agents and other tax return preparers, and certified financial planners.

The Missouri Board of Accountancy accepts CPE courses from providers that are members of the National Association of State Boards of Accountancy (NASBA) National Registry of CPE Sponsors.

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.

HalfMoon Education has applied for Missouri CLE course approval, which is pending. This course is approved for 7.0 CLE hours for Illinois attorneys.

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

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.

Speakers:

Christopher D. Castellanos

Attorney, Lashly & Baer, P.C.

Mr. Castellanos concentrates his practice in trusts and estates including a wide range of estate planning and probate matters, asset protection planning, and estate and trust administration. He is experienced in taxation, especially estate and gift tax and real property tax abatement. He has successfully sought real property tax abatement for projects across Missouri, including Normandy, DeSoto, Kennett, St. Joseph and Excelsior Springs. In addition, Mr. Castellanos advises his clients in employment and non-competition agreements, corporate transactions, business succession planning, and trademarks. He earned his J.D. degree and LL.M. degree in Tax from Washington University School of Law.

Mark C. Goldenberg

Founder & Managing Partner, Goldenberg Heller & Antognoli, P.C.

Mr. Goldenberg has practiced law for over a quarter of a century with a concentration in commercial and business transactions and litigation, estate planning, tax law, and class action litigation. After becoming a certified public accountant, he decided to attend law school and combine his accounting and legal background to serve clients. Mr. Goldenberg is a graduate from both the University of Illinois College of Commerce and the University of Illinois College of Law. He has assisted the University of Illinois College of Law as a guest presenter in the Trial Advocacy Program for more than a decade.

Kyle McKay

Owner, The McKay Law Firm, LLC

Mr. McKay practices in the areas of estate planning, probate, trust administration, business law, traffic/criminal defense and personal injury. He is licensed to practice law in the State of Missouri and the U.S. District Court for the Eastern District of Missouri. Mr. McKay earned his B.S. degree from Central Missouri State University and his J.D. degree from Saint Louis University School of Law.

Lacey Searfoss

Partner, Thompson Coburn LLP

Ms. Searfoss has extensive experience in all aspects of estate planning, estate and trust administration and charitable giving. She assists clients in developing estate plans designed to maximize family wealth and minimize income and estate taxes. She also works with closely-held businesses for tax planning, business succession planning, and general business needs. In addition to her estate and trust practice, Ms. Searfoss has experience in advising and representing nonprofit organizations with respect to the process of organizing and obtaining tax exempt status as well as ongoing operational matters.

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.