20th Annual Estate, Tax, Legal and Financial Planning Seminar was held on Thursday, February 8, 2018.
The 20th Annual Estate, Tax, Legal and Financial Planning Seminar was held on February 8, 2018.
Registration is now closed.
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 2018.
An Estate Planner’s Perspective of Recent Tax Developments
Howard M. Zaritsky, J.D., LL.M
A summary and review of all the legislation, regulations, revenue rulings, revenue procedures, appellate court decisions, and tax court regular cases as well as selected private rulings, technical advice memoranda, district court and tax court memorandum decisions on estate, gift, generation-skipping transfer taxes, special valuation rules of chapter 14, and income tax matters relating to estate planning.
When Harry Left Sally - Tax Aspects of Divorce Every Advisor Should Know
Jeremiah W. Doyle, J.D., LL.M
This presentation discusses the income and gift tax consequences of divorce including the tax traps that may be encountered in property settlements, alimony, child support, the sale of the principal residence and the use of Section 682 alimony trusts. In addition, the problems encountered in dividing IRA and qualified plans, stock options and deferred compensation are covered as well as the relief available from joint and several liability.
Sophisticated Charitable Planning
Sanford J. Schlesinger, J.D.
This presentation reviews current federal income tax, gift tax and estate tax developments regarding charitable giving, including any pertinent federal tax legislation that has been enacted prior to this seminar and during the Trump Administration. This presentation will also address certain pitfalls in making charitable bequests that are exposed by the Tax Court's 2016 decision in Dieringer v. Commissioner. State tax and non-tax developments that affect charitable planning will also be reviewed.
The Estate Planner's Guide to Religious Implication in Estate Planning
Stacy E. Singer, J.D.
As a trust and estate planning professional, you have the rare opportunity to get a glimpse into the personal values and beliefs of your clients. When an estate planning attorney is working with someone strong in their faith, especially when that client has a different faith than that of the attorney, doesn't the attorney provide a greater service to the client with an understanding of how the client's faith might impact their estate plan? This presentation discusses how the religious requirements of Christianity, Islam and Judaism may impact the estate planning for clients who practice those faiths. The ethical implications of those requirements will also be discussed.
Using Your Wealth Planning Toolbox to Fix Your Client's Income Tax Problems
Stacy Eastland, J.D.
This presentation will focus on estate planning techniques that could be used to lower a wealthy taxpayer's income taxes. It will explore topics including advantages and considerations of the various strategies including family partnership strategies that substantially lower or defer capital gains taxes associated with a diversification of a client's assets; strategies in which the assets of a grantor trust will receive a step-up in basis on the grantor's death; a strategy where for every $1 that is included in a decedent's estate there is a $4 step-up in basis; use of multi-class partnerships and/or QSSTs to lower trust income taxes; a strategy that simulates selling a low basis asset without capital gains taxes and eliminates estate taxes for the taxpayer that would like 20 percent of his estate to go to charity; lifetime charitable gifting strategies that maximize tax subsidization; post mortem strategies after the first spouse dies and a step-up in basis is obtained to simulate a $45 million credit shelter trust; and a strategy that combines the best advantages of a sale of assets to a grantor trust and a transfer of assets to a GRAT, without the considerations of either technique, in order to preserve the client's transfer tax exemptions to use at death to receive a greater step-up in basis.
The Keys to Building Wealth: High Tax Free Compounded Returns and How to Achieve Them
Jonathan Blattmachr, J.D. and Jeff Glickman
Clients universally pursue investment strategies for the purpose of building wealth and accomplishing the most efficient estate planning. Strategies often focus on obtaining high returns and minimizing income taxation. This presentation will discuss investment strategies, including a new methodology using a form of Artificial Superintelligence developed by Mr. Jeff Glickman for obtaining high returns, before exploring how taxation erodes higher returns more than lower returns. It offers strategies for eliminating or reducing income taxation of returns and opportunities for tax-free compounding, which proves a key factor in building wealth.
For questions regarding Seminar registration or credentialing, contact Jenna Felder at 727-767-3105 or [email protected].
For more information about sponsoring the Seminar or to create a customized corporate sponsorship package, please contact Anysia McDowall at 727-767-2953 or [email protected].