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Presenter: Morris R. Saunders and 1 more

Seminar Date:

Seminar Location: Online

This seminar is closed or full.


Wednesday, October 21, 2020 Presented by Morris R. Saunders

11:00 am - 3:15 pm CDT (including a 15-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

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
• Martial trusts and family trusts Choosing a trustee and a situs
• Credit shelter/bypass trusts Spousal lifetime access trust

Irrevocable Trusts and the Basics

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

Using Revocable Trusts

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

Thursday, October 22, 2020 Presented by Russell A. Willis III, J.D., LL.M.

11:00 am - 2:15 pm CDT (including a 15-minute break)

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
Planning for spouses, supplemental needs trusts
Trust options

Advanced Trust Planning

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

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
  • Certified Financial Planners
  • Paralegals/Legal Assistants

8.0 CPE Hours

Texas Accountants:
8.0 CPE Hours

Certified Financial Planners:
8.0 CE Hours (Tax Planning)

California, Arizona, New Hampshire, and Vermont Attorneys:
7.0 CLE Hours

New York Attorneys:
8.0 CLE Hours

TX Attorneys: 
7.0 CLE Hours

7.0 Estate Planning and Probate Law, 7.0 Tax Law

Texas Paralegals:
7.0 Estate Planning and Probate Law

Continuing Education Credit Information

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 an approved CPE provider for Texas accountants (Sponsor ID: 001151). This provider approval does not constitute approval or endorsement of individual programs.

HalfMoon Education Inc. is a CFP Board-registered continuing education sponsor. The Certified Financial Planner Board of Standards, Inc. has granted continuing education credit for each of these webinars. See each listing for the credits that are available.

HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited Provider of CLE programs. Each webinar offers 8.0 CLE hours in nontraditional format consisting of Areas of Professional Practice hours, which are appropriate for experienced attorneys.

HalfMoon Education is an approved CLE provider for California and Vermont attorneys. Arizona and New Hampshire CLE providers and courses are not subject to preapproval. See each course listing for available CLE hours.

HalfMoon Education is an approved for continuing education credit for enrolled agents and other tax return preparers under Treasury Department Circular #230 Section 10.6(g). See each listing for the credits that are available.

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


Morris R. Saunders

Attorney with Levin & Ginsburg Ltd.
Mr. Saunders is a partner in the Chicago law firm of Levin & Ginsburg Ltd. He concentrates his practice in the areas of wealth management, asset protection, estate planning, business planning and taxation law, real estate, business succession planning, and deferred compensation. He is a member of the Chicago Estate Planning Counsel and the Chicago Bar Association. Mr. Saunders has spoken to various professional and community groups about estate planning, trusts, estates, business succession planning, and deferred compensation. He has hosted a series of workshops for the College of Lake County aimed at teaching small business owners various legal aspects of forming business entities, maintaining those entities and handling other issues facing business owners. Mr. Saunders earned his B.A. degree from the University of Virginia, his J.D. degree from The John Marshall Law School, and his LL.M. (tax) degree from DePaul University. He is a member of the Family Firm Institute and a founding member of the Private Directors Association.

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.