HalfMoon Education Inc. Knowledge Gets You There

Back to Search

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

Accountants
     8.0 CPE Hours

Attorneys
     8.0 New Jersey CLE Hours
     8.0 New York CLE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents and
Other Tax Return Preparers
     8.0 CE Hours


Continuing Education Credit Information

This seminar is open to the public. It offers 8.0 intermediate level CPE hours in the area of taxes. No advance preparation is needed. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

The New Jersey Board of Accountancy accepts sponsors who are registered with the 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 Inc. is a New Jersey CLE Service Provider (No. 164), and this course offers 8.0 CLE hours to New Jersey attorneys.

HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited Provider of CLE programs. This traditional format course offers 8.0 CLE hours, consisting 8.0 Areas of Professional Practice hours, which are appropriate 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.

HalfMoon Education Inc. is an IRS-approved continuing education provider. 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.

Speakers:

Matthew S. Rheingold

Attorney at EinhornBarbarito

Mr. Rheingold’s practice is primarily devoted to estate and trust administration, charitable planning and business succession planning, as well as controversial estate litigation and tax dispute matters. He is highly adept at successfully negotiating with the Internal Revenue Service, the New Jersey Division of Taxation and the New York Department of Taxation. Mr. Rheingold’s knowledge of tax law and analytical abilities are enormous assets to his clients. He prides himself on delivering a complete service – developing cutting-edge tactics that respond to the constantly changing tax environment and managing the highly personal family dynamics of each individual case. Mr. Rheingold is committed to developing strategies that respond to the constantly changing tax environment and family dynamics. He was named to New Jersey Family Magazine’s “Best Lawyers for Families” in 2019.

Adam L. Sandler

Attorney at EinhornBarbarito

Mr. Sandler joined EinhornBarbarito’s prestigious Wills, Trusts & Estates and Taxation groups in 2018. His practice focuses on estate planning, estate and trust administration, and tax planning for individuals and businesses. Mr. Sandler counsels clients by developing and implementing tax-efficient strategies for wealth preservation and transfer, business succession, charitable planning, and personal or business transactions that may raise tax considerations. Taking a practical approach in advising his clients, he prides himself on creating a plan that not only addresses their needs but one that a client can understand and execute. Mr. Sandler believes in a collaborative effort to effectuate a wealth plan and often partners with his clients’ financial advisors, insurance agents, and accountants to ensure its success. He is an active member of the Estate Planning Council of Northern New Jersey and is a well-respected legal mind among his clients, colleagues, and peers.

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.