Tax

4.41

Tax 101 for Estate Planners

Credits Available
Credit Status Total
California MCLE Paralegal Approved 6 Total
Alaska CLE Reciprocity 6 Total
Alabama CLE Approved 6 Total
Arkansas CLE Approved 6 Total
Arizona CLE Approved 6 Total
California CLE Approved 6 Total
Colorado CLE Approved 7 Total
Connecticut CLE Approved 6 Total
Delaware CLE Approved 6 Total
Florida CLE Approved 7 Total
Georgia CLE Approved 6 Total
Hawaii CLE Approved 6 Total
Iowa CLE Approved 6 Total
Idaho CLE Approved 6 Total
Illinois CLE Approved 6 Total
Indiana CLE Approved 6 Total
Kansas CLE Approved 7 Total
Kentucky CLE Approved 6 Total
Louisiana CLE Approved 6 Total
Maine CLE Approved 6 Total
Minnesota CLE Approved 6 Total
Missouri CLE Approved 6 Total
Northern Mariana Islands CLE Approved 6 Total
Mississippi CLE Approved 6 Total
Montana CLE Approved 6 Total
North Carolina CLE Approved 6 Total
North Dakota CLE Approved 6 Total
Nebraska CLE Approved 6 Total
New Hampshire CLE Approved 6 Total
New Jersey CLE Approved 7.2 Total
New Mexico CLE Approved 6 Total
Nevada CLE Approved 6 Total
New York CLE Approved 7 Total
Ohio CLE Approved 6 Total
Oklahoma CLE Approved 7 Total
Oregon CLE Approved 6 Total
Pennsylvania CLE Approved 6 Total
Rhode Island CLE Approved 6 Total
South Carolina CLE Approved 6 Total
Tennessee CLE Approved 6 Total
Texas CLE Approved 6 Total
Utah CLE Approved 6 Total
Virginia CLE Approved 6 Total
Vermont CLE Approved 6 Total
Washington CLE Approved 6 Total
Wisconsin CLE Approved 7 Total
West Virginia CLE Approved 7.2 Total
Wyoming CLE Approved 6 Total
Delaware Certified Paralegal Program Approved 6 Total
Florida Registered Paralegal Approved 6 Total
Indiana Paralegal CLE Approved 6 Total
Montana CLE Credit for Paralegals Approved 6 Total
North Carolina Continuing Paralegal Education Approved 6 Total
New Mexico Paralegal Division, State Bar of Approved 6 Total
Ohio Certified Paralegals Approved 6 Total
NFPA Approved 0 Total
Texas State Bar of Paralegal Division Approved 6 Total
OnDemand
5 hours 58 minutes
LaVonne Lawson
C. Page Hamrick
Alex Hemmelgarn
With LaVonne D. Lawson from Leech Tishman + 2 others
Recorded September 18, 2025
Product ID 100806

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Overview

Master the Basics and Gain Greater Insight Into the Tax Levers of Estate Planning

You don't need to know how to guide clients through complex IRS audits, but understanding "the rules of the game" in estate planning is essential. Undue tax burdens are one of the biggest nightmares your clients are looking to prevent. This course provides a solid tax basics foundation for your planning efforts. Get a critical overview of intervivos and post-mortem tax rules and planning approaches, basic forms, and tips from experienced practitioners. Steer clear of liability while leveraging tax-planning techniques. Register today!

  • Understand the federal tax system, including exemption amounts and tax rates.
  • Explore income taxation of trusts and estates, including fiduciary income tax principles.
  • Learn planning techniques to minimize tax liability.
  • Steer clear of legal ethics dangers associated with tax in estate planning.

Abbreviated Agenda

  1. Introduction to Taxation in Estate Planning
  2. Federal Estate, Gift, and GST Tax Basics
  3. Income and Capital Gains Tax
  4. Valuation Discounts, Key Deductions, and Other Key Tax Tactics
  5. Trust Taxation in a Nutshell
  6. Legal Ethics in Trusts and Estates Practice

Related Topics

Product ID 100806

Credit Details

Credits Available
Credit Status Total
California MCLE Paralegal Approved 6 Total
Alaska CLE Reciprocity 6 Total
Alabama CLE Approved 6 Total
Arkansas CLE Approved 6 Total
Arizona CLE Approved 6 Total
California CLE Approved 6 Total
Colorado CLE Approved 7 Total
Connecticut CLE Approved 6 Total
Delaware CLE Approved 6 Total
Florida CLE Approved 7 Total
Georgia CLE Approved 6 Total
Hawaii CLE Approved 6 Total
Iowa CLE Approved 6 Total
Idaho CLE Approved 6 Total
Illinois CLE Approved 6 Total
Indiana CLE Approved 6 Total
Kansas CLE Approved 7 Total
Kentucky CLE Approved 6 Total
Louisiana CLE Approved 6 Total
Maine CLE Approved 6 Total
Minnesota CLE Approved 6 Total
Missouri CLE Approved 6 Total
Northern Mariana Islands CLE Approved 6 Total
Mississippi CLE Approved 6 Total
Montana CLE Approved 6 Total
North Carolina CLE Approved 6 Total
North Dakota CLE Approved 6 Total
Nebraska CLE Approved 6 Total
New Hampshire CLE Approved 6 Total
New Jersey CLE Approved 7.2 Total
New Mexico CLE Approved 6 Total
Nevada CLE Approved 6 Total
New York CLE Approved 7 Total
Ohio CLE Approved 6 Total
Oklahoma CLE Approved 7 Total
Oregon CLE Approved 6 Total
Pennsylvania CLE Approved 6 Total
Rhode Island CLE Approved 6 Total
South Carolina CLE Approved 6 Total
Tennessee CLE Approved 6 Total
Texas CLE Approved 6 Total
Utah CLE Approved 6 Total
Virginia CLE Approved 6 Total
Vermont CLE Approved 6 Total
Washington CLE Approved 6 Total
Wisconsin CLE Approved 7 Total
West Virginia CLE Approved 7.2 Total
Wyoming CLE Approved 6 Total
Delaware Certified Paralegal Program Approved 6 Total
Florida Registered Paralegal Approved 6 Total
Indiana Paralegal CLE Approved 6 Total
Montana CLE Credit for Paralegals Approved 6 Total
North Carolina Continuing Paralegal Education Approved 6 Total
New Mexico Paralegal Division, State Bar of Approved 6 Total
Ohio Certified Paralegals Approved 6 Total
NFPA Approved 0 Total
Texas State Bar of Paralegal Division Approved 6 Total
Select Jurisdiction
CLE
Paralegal

Agenda

All times are shown in

  1. Introduction to Taxation in Estate Planning

    1. Federal Tax Rules Overview and Update
    2. IRC and Key Provisions
    3. Common Tax Forms Key in Estate Planning

  2. Federal Estate, Gift, and GST Tax Basics

  3. Income and Capital Gains Tax

    1. Capital Gains Tax and the Step Up in Basis at Death
    2. Business Income Taxation Estate Planners Must Mind

  4. Valuation Discounts, Key Deductions, and Other Key Tax Tactics

  5. Trust Taxation in a Nutshell

  6. Legal Ethics in Trusts and Estates Practice

    1. Avoiding Conflicts of Interest in Tax Planning
    2. Obtaining Client's Informed Consent on Complex Planning 
    3. Attorneys Acting as Fiduciaries
    4. Scope of Representation and Engagement Agreements

Who Should Attend

This legal course is designed for attorneys. Accountants, tax professionals, and paralegals will also benefit.

Speakers

LaVonne D Lawson
LaVonne D.
Lawson
Leech Tishman
C. Page Hamrick III
C. Page
Hamrick, III
C. Page Hamrick III, Attorney at Law
Alex J Hemmelgarn
Alex J.
Hemmelgarn
Lewitt Hackman
Speaker bio
LaVonne D Lawson

LaVonne D. Lawson

Leech Tishman
LaVonne Lawson

is of counsel at Leech Tishman, where she counsels small businesses, entrepreneurs and start-ups, as well as large businesses and established companies in state, federal and international tax matters. She focuses her practice on tax reporting and compliance, tax controversy and litigation, and estate planning. Ms. Lawson previously served as a senior attorney with the Internal Revenue Service (IRS) Office of Chief Counsel, where she counseled revenue agents and revenue officers, represented the IRS in the U.S. Tax Court, and advised Department of Justice Attorneys and Assistant U.S. Attorneys in tax cases outside of the Tax Court. She earned her B.A. degree from Stanford University, her M.B.A. degree from Duke University Fuqua School of Business and her J.D. degree from Duke University School of Law. Ms. Lawson is a member of the Beverly Hills Bar Association, Los Angeles County Bar Association and State Bar of California. She is admitted to practice law in California and before the U.S. Supreme Court, U.S. Tax Court, and U.S. District Court, Central District of California.

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Speaker bio
C. Page Hamrick III

C. Page Hamrick, III

C. Page Hamrick III, Attorney at Law
C. Page Hamrick

, J.D., CPA, is the principal of the Charleston law firm of C. Page Hamrick III, Attorney at Law. He has concentrated his practice in the areas of divorce law, tax and corporate estate law. Mr. Hamrick has served as a family law master, as assistant attorney general, as counsel to the West Virginia Legislature and as a hearing officer for numerous state agencies. He is a certified public accountant. Mr. Hamrick has testified as an expert witness in matters involving federal and state tax, financial analysis and real estate. He is a member of The West Virginia State Bar, American Association of Attorney-CPAs and West Virginia Society of Certified Public Accountants. Mr. Hamrick regularly teaches tax and law courses at Marshall University and has taught accounting at West Virginia University-Tech. He earned his B.S.B.A. and J.D. degrees from West Virginia University and his M.B.A. degree from the Marshall University (formerly WVCOGS).

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Speaker bio
Alex J Hemmelgarn

Alex J. Hemmelgarn

Lewitt Hackman
Alex Hemmelgarn

is an attorney at Lewitt Hackman. He is a certified specialist in both taxation law and in estate planning, trust and probate law as designated by the State Bar of California Board of Legal Specialization. Mr. Hemmelgarn is a shareholder in the Corporate, Tax, and Trust and Estate Planning Practice groups, where he represents businesses, as well as individuals and family estates. Primarily providing clients counsel on tax issues based on state and federal statutes and regulations, case law, IRS revenue rulings and procedures, and tax treaties, he has experience in structure, conversion and reorganization of entities and corporate groups; municipal, state and federal tax compliance; tax-deferred transactions; business succession planning; acquisitions; sales and liquidations, and much more. Mr. Hemmelgarn also prepares federal estate tax returns, gift tax returns, federal and state trust income returns and other filings; working closely with clients' accounting and financial professionals in all phases of tax preparation. A graduate of The Ohio State University where he earned his bachelor's degree in history, he later attended the University of Illinois at Chicago Law School, where he earned his J.D. degree. Mr. Hemmelgarn also received his Master of Laws degree in taxation from University of Illinois at Chicago, graduatating with honors. He is a member of the State Bar of California, Los Angeles County Bar Association, Beverly Hills Bar Association, San Fernando Valley Bar Association, Chicago Bar Association, and American Bar Association. Mr. Hemmelgarn is admitted to practice law in Illinois, California, and before the U.S. Tax Court, and U.S. District Court for the Central and Southern districts of California.

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