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Advanced Estate Planning Institute Jan. 29-30, 2015 • San Francisco & Webcast
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ADVANCED ESTATE PLANNING inStitUteJAN. 29-30, 2015 HYAtt ReGenCY SAN FRANCISCO & WeBCASt
Overview:Recent legal changes have ushered in a new era of estate planning that requires a fresh look at wealth planning strategies for even the most experienced estate planning professionals. now in its 19th year, the Advanced estate planning institute continues to address complex estate planning issues and provide critical updates helping you provide the best advice to avoid or minimize tax-related liabilities for estates and inheritances. this event features a roster of nationally recognized speakers who will discuss their insights on the latest policy shifts and regulatory updates and information to help you provide the best advice regarding wealth transfer and business succession for your clients.
Designed for: CpAs, attorneys, insurance and financial professionals who have extensive experience in estate planning.
Credit Information Credit informationCpe: 16 Hours eA: 16 HoursMCle: 13 HourslS-ep: 13 Hours
Level: Advanced
Prerequisites: none
CONFERENCE OveRvieW
Hyatt Regency San Francisco5 embarcadero Center
San Francisco, CA 94111
Thank you to our Silver Sponsor:
Welcome and introductions
estate planning Update
Break
venn Diagrams: the intersection of estate and income tax (planning in the AtRA-Math)
property and transfer taxes
lunch (plated lunch provided)
Advanced portability issues
Break
Key Role Of CpAs in iDGt Creation and Operation
today’s top issues
networking Reception
Adjourn
AGENDA {At-A-GlAnCe}
08:30
08:35
09:50
10:05
11:35
01:50
03:20
03:05
04:35
06:15
12:35
Day OneJan. 29
Welcome and introductions
planning with Charitable trusts
Fixing Broken trusts
Break
Selected elder law issues
lunch (plated lunch provided)
new thoughts on valuation
Watch Out: Common Mistakes
Adjourn
08:00
08:05
09:20
10:35
10:50
12:50
03:35
02:05
11:50
Day TwoJan. 30
05:20
Day One: Networking Reception
Connect with your experienced planning colleagues and our nationally-recognized speakers at this evening’s cocktail reception. Relax and enjoy hors d’oeuvres, beer, wine and great conversation.
Welcome and Introductions
Jonathan C. Lurie, Esq.McDermott Will & emery llpConference Co-Chair
Jacqueline A. Patterson, J.D., MBT, CPABuchanan & patterson, llpConference Co-Chair
Estate Planning Updatelearn everything you need to know regarding new cases, rulings and proposed regulations, as well as new developments that are pending and may impact your clients.
Andrew M. Katzenstein, Esq.proskauer Rose llp
{Break}
Venn Diagrams: The Intersection of Estate and Income Tax (Planning in the ATRA-Math)learn to use trust and partnership elections, distributions and reorganizations to maximize the step-up and split income across taxpayers. this informative session will also address measuring the transfer tax costs against the income tax savings from the step up on different types of assets, recapturing assets that have been transferred, multiplying the applicable exclusion amount and using debt to reduce estate tax exposure while maximizing the step up.
Paul S. Lee, J.D., LLMnational Managing DirectorBernstein Global Wealth Management
Property and Transfer TaxesAre you aware of the common and often overlooked advanced property and transfer tax issues facing your clients? learn how to add value to your client’s estate plan by understanding property tax strategies, while avoiding common malpractice traps. this session will look at hot issues and discuss planning strategies to avoid future problems.
Bradley R. Marsh, Esq.Greenberg traurig
{Lunch} plated lunch provided
Advanced Portability Issues From GSt exemptions with Qtip trusts to the use of promissory notes to fund the credit shelter trusts, this session will make sure you’re in the know when it comes to advanced portability issues. Don’t miss insightful updates on delayed audits, establishing income tax basis, the pros and cons of simplified reporting, contingent claims and portabilityelections. Discover traps to avoid with outright distribution to survivor’s trusts.
Keith Schiller, Esq.Schiller law Group ApC
{Break}
Key Role of CPAs in IDGT Creation and Operationintentionally defective grantor trusts aren’t for everyone but they can be a good tool for some clients. this session will give a detailed overview featuring real-life examples of iDGts, including: lender/loan issues, protection from iRS audits, differences in structures for single and married people and issues regarding operation after creation.
David B. Gaw, Esq. Gaw van Male
Today’s Top IssuesBring the day’s discussions into focus with this informative Q&A session that will address key issues you you and your advanced estate planning colleagues have discussed during facilitated lunch time conversation.
David B. Gaw, Esq.Gaw van Male
Keith Schiller, Esq.Schiller law Group ApC
Andrew M. Katzenstein, Esq.proskauer Rose llp
Jonathan C. Lurie, Esq.McDermott Will & emery llp
Hosted Reception with Speakers
Adjourn
08:30
08:35
01:50
Day One Jan. 29 San Francisco & Webcast
04:35
06:15
10:05
09:50
11:35
03:05
05:20
03:20
12:35
Day Two Jan. 30 San Francisco & Webcast
Welcome and Introductions
Jonathan C. Lurie, Esq.McDermott Will & emery llpConference Co-Chair
Jacqueline A. Patterson, J.D., MBT, CPABuchanan & patterson, llpConference Co-Chair
Planning with Charitable Truststhis session will provide you with all you need to know regarding CRts and high income taxes; Clt vs. Section 6166; low interest rates and charitable lead trusts; grantor vs. non-grantor Clts; testamentary vs. inter vivos Clts; funding with notes; getting rid of charitable trusts and uniform basis rules.
Michael S. Fredlender, CPAMichael S. Fredlender CpA, ApC
Jonathan C. Lurie, Esq.McDermott Will & emery llp
Fixing Broken Truststhere are many factors in the decision to fix a broken trust; taxes being one of them. in an era with both high estate and gift tax exemptions, and high rates of income taxation, many practitioners are reviewing old trusts perceived to be broken under modern facts and law. this session will discuss commons reasons and methods for fixing broken trusts and a discussion of some of the risk factors involved, including the authorities governing whether iRS will respect such corrective methods for federal tax purposes.
Dennis I. Leonard, Esq. Ramsbacher prokey llp
{Break}
Selected Elder Law Issues Understand the current issues concerning elder law. explore important topics in elder law, including: determining capacity, substituted judgment, power of attorney and asserting and defending financial elder abuse claims in litigation.
James Spar, M.D.professor, Department of psychiatry & Biobehavioral SciencesDavid Geffen School of Medicine, UClA
Adam F. Streisand, Esq.loeb & loeb llp
{Lunch} plated lunch provided
New Thoughts on ValuationFrom foreseeability to adequate disclosure, get a fresh look at valuation. Review built-in gain, S corporation tax affect, discounts and premiums, illegal assets with experts who can give you and your clients a new perspective.
The Honorable Mark V. Holmes, JudgeU.S. tax Court
John W. Prokey, Esq.Ramsbacher prokey llp
Watch Out: Common Mistakes Gain a new perspective from the individuals examining your work. During this informative session you will hear about common mistakes made when requesting private letter rulings, and what the iRS sees when they are reviewing estate and gift tax returns. Find out what you can do to minimize errors and problems.
James F. Hogan , Esq.Andersen tax
Kyle C. Martin, Esq.Supervisory Attorneyinternal Revenue Service
Adjourn
08:00
08:05
12:50
09:20
10:35
10:50
03:35
02:05
11:50
CONFERENCE PLANNING COMMittee
Jacqueline A. Patterson, J.D., MBT, CPABuchanan & patterson, llpConference Co-Chair
Jonathan C. Lurie, Esq.McDermott Will & emery llpConference Co-Chair
Kathleen W. Campbell, CPAC&D llp CpAs and Advisors
Valerie Colin, CPA, MBTGumbiner Savett
Michael S. Fredlender, CPAMichael S. Fredlender, CpA, ApC
Richard E. Gilbert, Esq.Freeman | Freeman | Smiley llp
Dennis I. Leonard, Esq.Ramsbacher prokey llp
Elliott L. Schell, CPA, MBAMaginnis Knechtel & Mcintyre llp
Conference Planning Committee
your
has come true
CalCPA Education Foundation Value-Priced Education (VPE) discount programs are now valid for one year from date of purchase.
Purchase during your license renewal month to maximize your savings while earning up to 80 hours of CPE through our conferences, courses and on-demand and PDF self-study products. You have more than 1,200
offerings from which to choose.
Learn more and purchase a discount program at
calcpa.org/discount.
2014-15 Discount Programs:VPE 80 $1,295 VPE 40 $795 VPE 24 $675
ContactCalCPA Education FoundationP.O. Box 45066San Francisco, CA 94145-0066
Phone (800) 922-5272Fax (888) 868-8558Web calcpa.org
Event PricingMember $895Nonmember $1,095Coupon add-on $175VPE add-on $275
Conference RegistrationJan. 29-30 Hyatt Regency San Francisco Event Code 5141028A
Jan. 29-30 Webcast Event Code 5141028B
Discount ProgramsSave hundreds with Value-Priced Education (VPE) and Coupons.
VPE 80 $1,295 CalCPA MemberVPE 40 $795 CalCPA MemberVPE 24 $675 CalCPA MemberCoupon 10 $2,495 CalCPA Member
Learn more about CalCPA discount programs, (800) 922-5272 or calcpa.org/discount
Materials for this conference are provided in PDF format. You will
receive an email that contains a link for accessing the materials at least three days before the conference.
Registration PolicyAll registrations are taken on a first-come, first-served basis. The CalCPA Education Foundation reserves the right to refuse admission to any individual whose behavior it deems inappropriate.
Cancellation PolicyIf you need to cancel your registration, you must cancel four business days prior to the event to receive a full refund. After that time a refund will be given less a $125 cancellation fee. No refunds will be given for no-shows.
VPE no-shows will have the number of registered CPE hours deducted from their VPE credit.
Coupon no-shows will forfeit the coupon used to register. For registration policies please go to calcpa.org/policies.
Note: Topics and speakers are subject to change.For up-to-date information, please go to calcpa.org
CalCPA Education Foundation 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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or www.learningmarket.org.
REGISTRATION INFORMATIONREGISTER ONLINE calcpa.org/Conferences