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
Income and Generation-Skipping Transfer Tax Basics
Overview of the income tax system
Overview of GST
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
GRATS and intentionally-defective grantor trusts
Grantor v. non-grantor trusts
Using Revocable Trusts
Characteristics and advantages/disadvantages of revocable trusts
Understanding related tax issues
IRAs and Trusts: Sophisticated Beneficiary Choices
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
Planning for spouses, supplemental needs trusts
Advanced Trust Planning
Qualified domestic trust, S corporation trusts
Onshore-offshore asset protection and spendthrift trusts
Who Should Attend
- Certified Financial Planners
- Enrolled Agents
- Registered Tax Return Preparers
7.0 Ohio CLE Hours
8.0 CPE Hours
Certified Financial Planners
8.0 CE Hours
IRS Enrolled Agents &
Other Tax ReturnPreparers
8.0 CE Hours
Continuing Education Credit Information
This seminar is open to the public. The Supreme Court of Ohio Commission on CLE has approved this course for 7.0 CLE hours for Ohio attorneys.
This group live, intermediate level lecture presentation offers 8.0 CPE hours in the area of taxation to accountants. A basic knowledge of federal taxation is recommended, and no advance preparation is required. The Ohio Board of Accountancy accepts sponsors listed on 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 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 and other tax return preparers under Treasury Department Circular #230 Section 10.6(g).
Attendance will be monitored and reported, as required. 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.
Scott J. Bent
Scott J. Bent is an associate at Baker & Hostetler LLP. He counsels clients on estate planning and transfer tax matters, private wealth management, fiduciary litigation, business succession planning, and business and real estate transactions. He advises trustees and other fiduciaries regarding their obligations and liabilities, and he represents fiduciaries in disputes and litigation. He also handles closely held business matters, including business disputes.
Adriann S. McGee
Adriann S. McGee is a shareholder at Reminger Co., LPA. She focuses her legal practice in the areas of inheritance disputes, including will contest, trust disputes, breach of fiduciary duty claims, and trust, estate and guardianship administration. She is a member of various professional bar associations, a member of the Board of the Ohio Coalition for Adult Protective Services and a member of the Chief Justice Thomas J. Moyer Inn, American Inns of Court.
Gregory D. Port
Gregory D. Port is the founding attorney of Port Legal. He has been providing strategic trust, elder law, estate planning and probate legal representation to clients in Central Ohio since 1990. He has also served on the Board of Directors of Netcare Foundation, Inc., the fund-raising arm of Netcare Access, Inc. which provides emergency care to those with mental and substance abuse issues in Franklin County, Ohio. He is an active hiker and bicyclist.
Keith A. Stevens
Keith A. Stevens is an associate at Isaac Wiles Burkholder & Teetor, LLC, where he practices in elder law, special needs, and estate planning. He has dedicated his eight years of practice to helping individuals and families obtain needed services, protect assets, and avoid costly legal proceedings. His work has appeared in the Ohio Probate Law Journal and Estate Planning. Mr. Stevens is a member of the Ohio State Bar Association and Columbus Bar Association.
Meredith K. Sugar
Meredith K. Sugar is a partner at Taft Stettinius & Hollister, LLP. Her practice is focused in the area of sophisticated wealth transfer; estate planning and administration; tax planning for individuals, corporations and partnerships; business succession planning; and general corporate representation. She frequently advises high wealth individuals on how best to structure and implement wealth transfer and estate planning vehicles such as GRATs, dynasty trusts, family limited partnership and limited liability companies. Ms. Sugar also represents estates, businesses and individuals in IRS audits. She regularly forms and advises nonprofit and tax-exempt organizations.
Christopher S. Vonau
Christopher S. Vonau is a partner at Decker Vonau, LLC. He received his undergraduate degrees from The Ohio State University in 2009 and his law degree from Capital University Law School in 2013. His practice areas include estate planning and probate matters; business formation, operation, transactions, and other matters; residential, commercial, and investment real estate matters; guardianships; adoptions; and construction-related disputes. He chaired the Columbus Bar Association Estate Planning and Trust Committee in 2018-2019.
Dirken D. Winkler
Dirken D. Winkler founded Winkler Legal, LLC, in 2004, where he represents clients in probate, trust and estate administration, estate planning, advanced healthcare directives, asset protection planning, probate litigation and qualifying clients for governmental assistance in paying for long-term nursing care services. Mr. Winkler was licensed in the state of Ohio in 1997 and has served in many capacities including as compliance counsel for Nationwide Insurance Company and as assistant consumers’ counsel for the state of Ohio.