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Presenter: Russell A. Willis III, J.D., LL.M.

Seminar Date:

Seminar Location: Online

This seminar is closed or full.

Agenda:

Wednesday, September 23, 2020
11:00 am - 2:45 pm CDT (including a 30-minute break)

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
      • 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



Thursday, September 24, 2020
11:00 am - 3:15 pm CDT (including a 30-minute break)

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



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
  • Certified Financial Planners
  • Enrolled Agents

Accountants
8.0 CPE Hours

Attorneys
See Below For Continuing Legal Education Hours

Certified Financial Planners
8.0 CE Hours

IRS Enrolled Agents & Other Tax Return Preparers
8.0 CE Hours

Continuing Education Credit Information

This webinar 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 this webinar.

This 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 this 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).

Speakers:

Russell A. Willis III, J.D., LL.M.

Director of The Greystocke Project

Mr. Willis is a freelance writer and a consultant in transfer tax planning. For ten years, he wrote for a subscription website that provided daily coverage and in- depth analysis of developments in tax law affecting charitable gift planning. Two years ago he launched his own newsletter, the Jack Straw Fortnightly, analyzing current developments in the law -- both tax and nontax -- concerning the transfer of private wealth in this country. As a practicing lawyer in St. Louis, Missouri, for more than 20 years, Mr. Willis chaired the Steering Committee of the Probate and Trust Law Section of the local bar association and served for years on a legislative drafting subcommittee of the Probate and Trust Law Committee of the State Bar. As an adjunct member of the faculty at the St. Louis University School of Law, he taught courses in future interests and tax-driven estate planning. Mr. Willis has written numerous articles for law journals and publications serving the charitable planned giving profession, and he has been a frequent speaker at seminars for lawyers and for charitable gift planners. Mr. Willis has a law degree from St. Louis University and a master’s degree in Taxation Law from Washington University in St. Louis. His undergraduate degree in English Literature is from Indiana University, Bloomington, and he has a master’s degree in English from the University of Chicago.

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.