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Presenter: Christopher D. Castellanos and 4 more

Seminar Date:

Seminar Location: Online

Register Now * Coordinator Registration Not Available.


Wednesday, July 29, 2020
11:00 am - 2:30 pm CDT (including a 15-minute break)

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

Irrevocable Trusts and the Basics
C. Castellanos

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

The Critical Role of Testamentary Trusts in the Estate Plan
C. Schormann

   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
C. Schormann

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

Thursday, July 30, 2020 
11:00 am - 3:00 pm CDT (including a 15-minute break)

Using Revocable Trusts
K. McKay

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

IRAs and Trusts: Sophisticated Beneficiary Choices
K. McKay

   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. Stevens

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

Advanced Trust Planning
G. Port

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

Webinar Instructions

Each webinar session earns continuing education credit and can be registered for individually. All attendees must log-on through their own email – attendees may not watch together if they wish to earn continuing education credit. HalfMoon Education Inc. must be able to prove attendance if either the attendee or HalfMoon Education Inc. is audited.

Certificates of completion will be provided for each webinar attended and will be sent via email in PDF form about five business days after the conclusion of the series.

Webinars are presented via GoToWebinar, an easy-to-use application that can be run on most systems and tablets. Instructions and login information will be provided in an email sent close to the date of the webinar. It is highly recommended that you download, install and test the application before the webinar begins by clicking on the link in the email.

GoToWebinar App requirements: 
Windows 7 - 10 or Mac OSX Mavericks (10.9) - macOS Catalina (10.15)

Web Browser:
The two most recent version of the following browsers:
Google Chrome, Mozilla Firefox, Apple Safari, Microsoft Edge
Internet Explorer v11 (or later) with Flash enabled

Internet connection:
 Minimum of 1Mbps       Hardware: 2GB RAM or more

For more information, visit the Support section at www.gotowebinar.com

Credit Information:

Who Should Attend

  • Accountants/CPAs
  • Attorneys
  • Enrolled Agents
  • Registered Tax Return Preparers

     8.0 CPE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents & Other Tax Return Preparers
     8.0 CE Hours

     See CLE information below

Continuing Education Credit Information

This online 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.

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 is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of the CPE programs.

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 each webinar.

Each webinar 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).

HalfMoon Education Inc. is an approved CLE provider for attorneys licensed in California and Vermont, and each webinar qualifies for 7.0 CLE hours. HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited Provider of CLE programs. This non-traditional format course offers 8.0 CLE hours, consisting 8.0 Areas of Professional Practice hours, which are appropriate for experienced attorneys.

Participation will be monitored and reported, as required. Attendance certificates will be available after the webinar for those individuals who complete the event webinar, comply with the monitoring requirements, and score at least 80% on the quiz that follows the instruction (multiple attempts allowed).


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. He earned his J.D. degree and LL.M. in Tax from Washington University School of Law.

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.

Gregory D. Port

Founding Attorney of Port Legal

Mr. Port 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.

Carrie S. Schormann

Attorney at Schormann Law Firm, LLC

Ms. Schormann focuses on estate planning, estate and trust administration, and estate and trust litigation for families. Her experience includes all types of basic and advanced estate planning, and formation of business entities, private foundations and charitable trusts. Ms. Schormann prepares estate and gift tax returns and other fiduciary tax returns for her clients. She also represents personal representatives and trustees in connection with estate and trust administration matters.

Keith A. Stevens

Associate, Isaac Wiles Burkholder & Teetor, LLC

Mr. Stevens 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.

Tuition Costs:

Standard Tuition: $299.00
Online Tuition (pre-registration): $299.00
Group Prices
3 or more people each: $199.00

Each registration includes one copy of a manual prepared by the seminar speakers.