HalfMoon Education Inc. Knowledge Gets You There

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Agenda:

Registration:                        8:00 - 8:30 am

Morning Session:                8:30 am - 12:20 pm

Lunch (On your own):         12:20 - 1:20 pm

Afternoon Session:             1:20 - 4:40 pm


Tax Law and Its Impact on Planning

   Overview of income tax, estate tax and gift tax planning considerations
   Portability of exemptions between spouses


Fundamentals of Estate Planning

   The basics of planning for incapacity
   The basics of asset transfers at death
   Basics of estate and gift tax planning
   Recognizing ethics issues in estate planning


Gifting Basics

   Basics of the federal gift tax system 
   Gift tax discount planning techniques
   Estate freeze techniques


Retirement Asset Planning

   Minimum distribution rules 
   Fixing less-than-perfect beneficiary designations
   Common estate planning strategies


Generation Skipping Transfer Tax (GSTT) Planning

   Defining terms and assigning generations
   Taxable transfers and exemptions
   Inclusion ratio 
   Application of GSTT to trusts


Charitable Planning

   Charitable tax planning vehicles


Advanced Gifting Strategies and Testamentary Planning

   Advanced trusts, annuities and other instruments
   Testamentary tax planning for married couples
   Advanced generation-skipping and estate tax reduction planning


Business Succession Planning

   Using buy-sell agreements 
   Using family limited partnerships
   Valuing business and partnership interests


Trustee Selection and Asset Protection Planning

   The role of the trustee 
   Factors for trustee selection
   Integrating asset protection with estate planning


Ethical Considerations in Estate Planning

Credit Information:

Who Should Attend

  • Accountants/CPAs
  • Attorneys
  • Certified Financial Planners

Accountants
     8.0 CPE Hours

Attorneys
(1.0 Ethics Hour Included)
     6.5 Pennsylvania CLE Hours
     8.0 New Jersey CLE Hours
     8.0 New York CLE Hours
     6.5 New Hampshire CLE Hours
     6.75 Ohio CLE Hours
     6.5 Vermont CLE Hours

Certified Financial Planners
     8.0 CE Hours


Continuing Education Credit Information

This seminar is open to the publicand offers continuing education credits to accountants, attorneys, and certified financial planners.

This seminar offers CPAs 8.0 intermediate-level CPE credit hours in the area of taxes. A working knowledge of federal taxation is recommended, and no advance preparation is necessary.

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.

This course is approved for 6.5 Pennsylvania CLE hours, including 1.0 ethics hour, for attorneys. It is approved for 6.75 Ohio CLE hours, including 1.0 professional conduct hour.

HalfMoon Education has been certified by the NY State CLE Board as an accredited provider of CLE programs. This traditional format course offers 8.0 Areas of Professional Practice CLE hours suitable for new and experienced attorneys. 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 is a Vermont-approved CLE provider, and New Hampshire does not preapprove continuing education activities. This course offers 6.5 CLE hours to attorneys in both states.

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.

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:

Ambria Armstrong Wessel

Ambria Armstrong Wessel is an associate at McNees Wallace & Nurick LLC and practices in the Estate Planning, Mergers & Acquisitions and Corporate & Tax practice groups. She focuses her practice on estate planning, business succession planning, mergers and acquisitions, and estate and trust administration. Ms. Wessel routinely advises clients on the preparation of wills, powers of attorney, trust agreements, and charitable planning. Her practice also involves forming new business entities for clients and counseling businesses on buy-sell agreements and other corporate transactional matters. Additionally, she has experience advising clients regarding the formation and operation of non-profit entities, including private foundations, public charities, and other tax-exempt organizations. Ms. Wessel is a frequent author on various estate planning law topics. She received her J.D. degree from William & Mary Law School after attending the University of South Carolina for her undergraduate degree.

Andrew S. Rusniak

Andrew S. Rusniak is a member at McNees Wallace & Nurick LLC and practices in the firm’s Estate Planning and Corporate & Tax practice groups. Mr. Rusniak represents individuals, families, business owners, executives and professionals in all aspects of tax and estate planning, business succession planning, asset protection planning, charitable planning, and estate and trust administration. His practice focuses on advising closely-held businesses and high net-worth individuals with regard to estate, gift and generation-skipping transfer taxes, as well as the preparation of estate plan documents for young families. Mr. Rusniak practices out of the firm’s Lancaster, Pennsylvania and Harrisburg, Pennsylvania offices. He is also an adjunct professor of law at the Dickinson School of Law of the Pennsylvania State University where he teaches Wills, Trusts and Estates.

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.