2019 Estate, Tax, Legal and Financial Planning Annual Seminar

21st Annual Estate, Tax, Legal and Financial Planning Seminar will be held on Thursday, February 7, 2019.


Online registration is now closed! If you would like to register, please call (727) 767-3105

Turn right onto 4th Street South. Continue to 6th Street South. Turn right on to 6th Street South and continue to 5th Street South to the C-Lot surface parking, located on the corner of 5th Street South and 8th Street South. The Research and Education Building is located 1.5 blocks from this lot at 600 5th Street South. For valet at the St. Petersburg location, continue on 5th Street South and turn left on 7th Avenue South.

The 21st Annual Estate, Tax, Legal and Financial Planning Seminar will be held on February 7, 2019. This seminar provided high-quality presentations about the most recent developments in the legal and financial sectors from national experts in these areas. The following is a list of topics and speakers for 2019. 

199A and the New Trust Regulations
Jonathan Blattmachr, J.D.
This presentation will review a number of planning opportunities and traps for the unwary under the new IRC Section 199A rules, and Proposed or possibly finalized Regulations relating thereto, as well as irrevocable trust planning, not only as to Section 199A issues, but also with respect to multiple trusts, IRC Section 643(f), and what can and cannot be done to save income taxes and assure flexibility in family planning situations for existing and also future trust arrangements. 

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Trust and Estate Litigation; Planning Ahead for the Inevitable – a Primer for the Planner
Sandra D. Glazier, Esq.
We’ve become a litigious society that often looks for instant gratification. When expectations don’t meet reality, disgruntled beneficiaries often look for someone else to blame. As a consequence, professionals who understand proactive steps that might be utilized during the engagement and planning process, as well as defensive measures that might be engaged once disputes have arisen, can add value to the service they provide to clients and their families. This presentation will cover Ethical considerations when representing vulnerable adults; avoidable mistakes fiduciaries make; identifying and addressing undue influence; privilege considerations; and key provisions practitioners might consider including in their retainer agreements to proactively address some of these issues.
The Mathematics of Estate Planning
Jerome M. “Jerry” Hesch, Esq.
This presentation illustrates how mortality assumptions are determined and then how these mortality assumptions and the Section 1274(d) and the Section 7520 discount rates financially impact on estate tax and income tax planning techniques. It will cover the alphabet soup of estate planning: CRUTs, CRATs, QPRTs, GRATs, SCINs, CLATs and private annuities with the objective of demonstrating how mortality assumptions, discount rates and other factors impact the financial results of these planning techniques. As an example, when should a split interest trust be for a fixed term or for life, and when to use an annuity trust or a unitrust? A secondary objective is demonstrating how simple numerical illustrations can effectively communicate these planning techniques in an understandable manner.
Retirement Asset Planning, Including for First and Second Marriages: Let the Fun Begin
Christopher R. Hoyt
An update on planning lifetime charitable gifts in 2018 after the tax changes and why lifetime charitable gifts from IRAs should be the main way that people over age 70 1/2 make their charitable gifts.  Then, an estate planners’ guide to the best way to structure charitable bequests of retirement assets. What strategies work best, and what are the most common problems estate planners encounter? What actions can be taken to overcome the challenges and achieve a positive tax outcome?
The Most Innovative Planning Ideas Today (That Don’t Involve Subchapter Kryptonite)
Paul S. Lee, J.D., LL.M.
Partnership income taxation (subchapter K) makes estate planners weep, but planning today for high net worth families and family businesses is all about the saving income taxes and maximizing the increased Applicable Exclusion Amounts.  This presentation will discuss the most innovative planning opportunities available today (some of which might require a FLP, FLLC, or disregarded entity) but don’t require any knowledge of partnership taxation.
2019 IRA and Retirement Planning Update
Ed Slott, CPA
The new tax rules are changing the retirement tax and estate planning for virtually every client. This session will cover the best retirement tax planning strategies, after tax reform, and how to identify the clients who will benefit most from these new planning ideas. The program will also cover several recent tax rule changes that were made through Courts and IRS rulings that are not widely publicized, yet apply to all clients with retirement accounts. Find out the latest in the world of IRA tax planning so you can share this with clients who will be looking to you for guidance on making critical retirement decisions.
Resurgence of a Forgotten Problem for Family Limited Partnerships: Section 2036 (A)(2) and the Powell Case
Panel Discussion with Jerry Hesch and Jonathan Blattmachr and Moderated by Alan Gassman, Esq.
The IRS recently notched important victories when taxpayers use family limited partnerships and limited liability companies by convincing the Tax Court to expand the application of Section 2036(a)(2). In fact, the use of Section 2036(a)(2) is so effective that it may pull assets back into the gross estate that were transferred using family entities even if no discounts were used or claimed. These decisions reset some 20 years of prior precedent, creating a huge trap for the unwary. The Tax Court’s expanding application of Section 2036(a)(2) in the Strangi, Powell and Cahill court decisions has become the new weapon to attack family limited partnerships. The panel will address this trend and strategies to protect planning structures from the application of this new and evolving approach. 

For questions regarding Seminar registration or credentialing, contact Jenna Felder at 727-767-3105 or ACHSeminar@jhmi.edu


For more information about sponsoring the Seminar or to create a customized corporate sponsorship package, please contact the Corporate Engagement Team at achcorpengagement@jhmi.edu