AVAILABLE ON DEMAND
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ON DEMAND: Estate Tax Exemption Reduction
Presenters: Hyman Darling
Available through February 28, 2026
This session will review the options available in the event that the estate tax exemption does not get continued after 2025. Strategies will be presented to reduce estate taxes so that the attorney will be ready to provide options to the clients prior to the change in the law. Gifts and trusts will be discussed along with considerations if the exemption does get extended with the annual COLA increase to reduce estate taxes. There will also be a discussion as to portability, the use of the DSUE for the first-to-die spouse, and capital gains and losses.
CLE Information: 1.5 CLE Credits; Certification Credits: 1.5 Wills, Trusts & Estates; 1.5 Tax Law
To register, please click here.
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ON DEMAND: Taxation of Special Needs Trusts
Presenters: Mark Worthington and Hyman Darling
Available through February 28, 2026
First up we will cover the basic principles of taxation of grantor and non-grantor trusts, and a brief overview of tax reporting. From there we will cover issues more specific to special needs trusts:
- Can a 3rd-party SNT (“3PSNT”) be a grantor trust?
- Can a 1st-party SNT (like a self-settled (d)(4)(A) Trust) be a non-grantor trust?
- Qualified Disability Trusts – Criteria, advantages in personal exemptions and the kiddie tax, drafting and administration.
- Mitigating income taxation of 3PSNTs.
- Retirement Plans and 3PSNTs.
- Retirement Plans and 1PSNTs.
- Retirement Plans and Testamentary 3PSNTs.
Time permitting, we will introduce some principles behind the complicated issue of State Income Taxation.
CLE Information: 1.5 CLE Credits; Certification Credits: 1.5 Elder Law; 1.5 Tax Law
To register, please click here.
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ON DEMAND: Grantor Trust + Non-Grantor Trust Rules and Design
Presenters: Mark Worthington and John Burns
Available through January 31, 2026
This will not be the typical attempt to touch on the surface of each of the grantor trust rules, which is about all you can accomplish in one hour with that approach, but which doesn’t tell you much that you could not tell from reading the fairly short statutes yourself.
Rather, we will open by introducing the grantor trust rules by discussing the general principles driving them, then turning our attention to several key areas, including: (1) Portions of a Trust. (2) The critical inputs in determining grantor trust status: source of funds, distribution standards, and identity of the trustee or other powerholder. (3) Design of Intentionally Defective Grantor Trusts (that is, trusts transfers to which are incomplete for income tax purposes but complete for gift and estate tax purposes), and their opposite, often referred to as Intentionally Non-Grantor Trusts, or INGs. (4) Traps & pitfalls. (5) \ SWAP Powers and sales to IDGTs.
CLE Information: 1.5 CLE Credits
To register, please click here.
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ON DEMAND: Corporate Transparency Act + Top Ten Tax Tips
Presenters: Deirdre Wheatley-Liss & Hyman Darling
Available through January 31, 2026
The Corporate Transparency Act (“CTA”) is an important new law that requires certain companies to disclose their beneficial owners to the government. Failure to comply carries penalties of $500 per day. While law is designed to combat money laundering, terrorism financing, and other illicit financial activities, the CTA will impact every limited liability company, limited partnership, and corporation. It is essential for attorneys to understand the implications of the CTA and how it affects their clients. By attending the Tax-U-Cation webinar on the Corporate Transparency Act, attorneys will gain valuable insights and practical tips to counsel their clients effectively. Don’t miss this opportunity to stay ahead of the curve in this rapidly evolving area of the law.
CLE Information: 1.5 CLE Credits with 1.5 Certification Credits in Tax Law
To register, please click here.
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ON DEMAND: Medicare Supplement vs Advantage Plans for Elder Law Attorneys
Presenter: Thad Hooker
Available through October 31, 2025
In this webinar, participants will learn:
- Basic enrollment/disenrollment dates
- DSNPs
- Difference between supplement vs. advantage plan
- How to research the best plans on a budget
- How to research the best supplement. Are all Medigap Plan G the same?
- Common Medicare Mistakes/Misconceptions that general public has/is not aware of, etc.
CLE Information: 1.5 CLE Credits with 1.5 Certification Credits in Elder Law
To register, please click here.
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ON DEMAND: New Rules for End-Of-Life Decisions, DNROs and Advance Directives in Guardianship
Presenters: Twyla Sketchley, Esq. & Melissa Finley Williams, Esq.
Available through May 31, 2025
The 2023 Legislature, with the help of elder law attorneys, made several changes to Florida Guardianship Law regarding health care decisions, advance directives, obtaining court approval for guardians to execute DNROs, and reporting end-of-life care to the court and next of kin. At the conclusion of this webinar, attendees will be able to:
- Identify the changes made to Florida Guardianship Law by HB 1119
- Describe the reporting requirements guardians have with regard to end-of-life care and DNROs
- Identify which guardians must obtain court approval before withholding or withdrawing life prolonging procedures
- Summarize the process for obtaining court approval to withhold or withdraw life-prolonging procedures
CLE Information: 1.5 CLE Credits with 1.5 Certification Credits in Elder Law and Wills, Trusts & Estates