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Presenter: Gretchen Cleevely and 2 more

Seminar Date:

Seminar Location: Raleigh, NC

Hyatt Place Raleigh West
710 Corporate Center Drive
Raleigh, NC 27607
Phone: 919-233-2205

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                                 A. Cobin

   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                          A. Cobin

   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                                                                    A. Cobin

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

Income and Generation-Skipping Transfer Tax Basics                                  A. Cobin

   Overview of the income tax system
   Overview of GST

Using Revocable Trusts                                                                                     J. Spain

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

IRAs and Trusts: Sophisticated Beneficiary Choices                                     J. Spain

   General overview
   Spousal rights and distribution rules
   Using a trust as a plan beneficiary
   Estate planning and charitable planning with qualified plans

Advanced Trust Planning                                                                                  J. Spain

   Charitable planning
   Discount planning
   Qualified domestic trust, S corporation trusts
   Onshore-offshore asset protection and spendthrift trusts

Asset Protection Planning for Seniors and the Disabled                         G. Cleevely

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

Credit Information:

Who Should Attend

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

     8.0 CPE Hours

     7.0 North Carolina CLE Hours
     7.0 Virginia CLE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents & Other Tax Return Preparers
     8.0 CE Hours

Continuing Education Credit Information

This seminar is open to the public and offers 8.0 intermediate- level CPE credit hours in the area of taxation to North Carolina certified public accountants. Experience with federal taxation is recommended, and no advance preparation is necessary. The North Carolina State Board of Certified Public Accountant Examiners does not register CPE sponsors and does not approve specific CPE courses. Sponsors of CPE programs that are listed in good standing on the National Registry of CPE Sponsors maintained by the National Association of State Boards of Accountancy (NASBA) shall be considered by the Board as compliant with the CPE requirements of 21 NCAC 08G .0403(c).

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 North Carolina Board of CLE has approved this program for 7.0 CLE hours for attorneys. The Virginia State Bar MCLE Board has approved this course for 7.0 CLE hours for 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 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.


Gretchen Cleevely

Brady Cobin Law Group, PLLC
Ms. Cleevely joined the Brady Cobin Law Group in January 2019. She focuses her practice on special needs trusts and Medicaid planning, and she assists clients with estate planning and probate matters as well.

Her passion for improving the lives of people with disabilities led Ms. Cleevely to pursue a career in special education law. She is a proud graduate of the Washington and Lee University School of Law. During law school, Ms. Cleevely spent her summers at the Cooperative Counsel for Oklahoma School Administrators and the North Carolina State Board of Education, where she successfully researched, drafted, and lobbied for education legislation. Ms. Cleevely also worked for the Disability Law Center of Virginia where she represented clients with disabilities in matters related to employment and medical claims. In 2016, she began her legal practice as an associate attorney, where she represented North Carolina public school districts on special education, First Amendment, and Americans with Disabilities Act matters. Ms. Cleevely continues to serve individuals with disabilities and their families at Brady Cobin Law Group.

Andrew Cobin

Brady Cobin Law Group, PLLC
Mr. Cobin has been an attorney for over a decade and focuses his practice on estate planning, administration and probate. He is a board certified specialist in estate planning and probate law. Mr. Cobin is also accredited to represent the claims of veterans before the Department of Veterans Affairs (V.A.). He earned a bachelor of science degree in Mechanical Engineering from Clemson University and a law degree from the University of Texas School of Law.

Jason Spain

Bagwell Holt Smith P.A.
Mr. Spain is an attorney at Bagwell Holt Smith P.A., where he focuses on estate planning, probate, and trust administration. He also helps small business owners set up business succession plans that will allow their businesses to be passed on to the next generation and help provide financial security for their families in the event of retirement, death, or disability. He is a member of the North Carolina State Bar and the North Carolina Bar Association’s Estate Planning and Fiduciary Law Section.

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.