--- FREE CPE CREDITS ---

Estate Planning for CPAs: What You Must Know – Part II

2.0 CPE Credits in Taxation
Registered NYS CPE Sponsor ID# 001975

This seminar will cover some advanced concepts of estate planning. It is designed for
participants with some exposure to estate planning.

Learning objectives:

ü Methods of Transferring the Closely-held Business

- Including commercial real estate

ü Qualified Personal Residence Trusts

ü Grantor Retained Annuity Trusts
ü Sale to Defective Grantor Trusts

ü Structuring Liability Coverage for Properties Owned by Trusts

Cost: No fee; reservation required

When: Wednesday, August 25, 2004 5:30 p.m. – 7:45 p.m.

Where: Southampton Inn, Southampton, NY

(Sandwiches and refreshments will be served)

Who Should Attend: CPAs

Presenters: Eric M. Kramer, Esq., CPA, Partner, Farrell Fritz, P.C.

Timothy P. O’Brien, Director, Private Client Services
Cook, Hall & Hyde, Inc.

Prerequisites: Attendance at Part I, or familiarity with Estate Planning

Basics
______________________________________________________________________
RSVP by Aug. 18 to: Pat D’Amato at Farrell Fritz Fax: (516) 336-2274
pdamato@farrellfritz.com Phone: (516) 227-0718

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