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Live Webcast

2018 Advanced Estate Planning Conference


Total Credits: 17.5 including 17.5 Taxes - Technical

Average Rating:
   31
Categories:
Accounting and Auditing |  Partner Produced |  Tax
Faculty:
R. Bradley Fletcher/Partner |  Mark G Dotzour, PhD |  Randall B. Wilhite |  Kristin Brown, J.D. |  Gary V. Post, JD |  Brett T. Berly, JD |  Carol A. Cantrell, CPA, JD |  Laura Anne Pohli, Attorney |  Gary Stolbach, JD |  Michael V. Bourland |  Steve R. Akers
Course Levels:
Advanced
Duration:
17.5 Hours
License:
Product Setting: Expires 40 day(s) after program date.

Dates
Schedule at a glance


Description

Advanced Estate Planning Conference

 

Day 1 - August 16, 2018

 

7:30 a.m. - Federal Case Law Update

Brad Fletcher/Attorney/Clark Hill Strasburger/Dallas

Hear about current developments impacting transfer tax practice. Cover significant federal transfer tax cases, including fiduciary income tax cases, rulings and the pronouncements from August 2017 through July 2018.

8:30 a.m. The Economic Outlook for Investors and Business Decision Makers

Mark G. Dotzour, Ph.D./Real Estate Economist/College Station

Hear about the latest outlook on job growth, inflation, interest rates and the energy market. Review current global situations that can impact investors and business decision makers.

10:00 a.m. - BREAK

10:15 a.m. Grantor Trusts - A Survey

Michael V. Bourland, Attorney/Shareholder/Bourland, Wall & Wenzel, P.C./Fort Worth

Gain knowledge on a survey of the rules and regulations regarding grantor trusts and useful planning techniques to assist your clients in grantor trust planning.

11:45 a.m. Luncheon Presentation: Special Needs Planning and Protection

Tresi Weeks/Attorney at Law/Weeks Law Firm PLLC/Plano

Gain a basic understanding of planning for families with children or grandchildren with disabilities. Hear the government benefits available to individuals with disabilities, and how to use special needs trusts and relevant federal and state law and regulations to leverage resources to maximize the quality of life for the child. Discuss sources of funding for the trust, including life insurance and retirement accounts, and the role of the financial advisor in the planning and implementation process.

1:00 p.m. Marital Property Issues in Drafting Estate Planning Documents

Randall B. Wilhite/Partner/Fullenweider Wilhite/Houston, Austin

Estate planning and the creation of trusts and entities, as well as restructuring, merger and division of entities, can all create different marital property consequences for spouses. We will focus on the identification of many situations where this can happen and how the spouse’s interests are sometimes quite different at the planning and execution stage.

2:15 p.m. - BREAK

2:30 p.m. Where We’re Going, We Don’t Need Codes: Non-Tax Driven Trust Plan

Kristin Brown, J.D./Associate Attorney/Davis Stephenson/Dallas

Clients who are contemplating their estate plans often assume that they need nothing more than a will. They mistakenly assume that trusts are only appropriate for ultra-wealthy individuals who need complex tax planning. In reality, trusts can offer a multitude of benefits for a wide variety of clients. Conversely, there are times when it may be appropriate to reconsider the usefulness of a trust that is already in existence. We will discuss non-tax reasons to consider creating, funding or terminating a trust, with a primary focus on revocable trust planning.

3:30 p.m. The Relevance of the Generation-Skipping Transfer Tax in the Current Estate Planning Environment

Gary V. Post, J.D./Partner/The Blum Firm/Fort Worth

Considering that the transfer tax exemptions are set at $11,000,000+ until 2026, there are rules in place to automatically allocate the GST Exemption. Where does the GST fit into estate planning today? Do you still need to file 709s? Is there any need to focus on/fix trusts that have an inclusion ratio between zero and one? Do potential GSTT traps, like planning involving portability, matter anymore? Step back and take a practical look at how the GSTT still plays an important role in the evolving world of estate planning and compliance.

5:00 p.m. ADJOURN

 

Day 2 - August 17, 2018

7:30 a.m. Hot Topics in Estate Planning

Steve R. Akers, JD/Senior Fiduciary Counsel/Southwest Region/Bessemer Trust/Dallas

“In theory, there is no difference between in theory and in practice. In practice, there is.” Yogi Berra Join us to explore the theoretical and practical aspects of estate planning current developments, including planning under the new Tax Act, recent federal estate, gift and GST changes, rulings and cases.

8:45 a.m. Simplicity - The Estate Planner’s “White Whale”: Planning Ideas for the (Currently) Non-Taxable Estate

Brett T. Berly, J.D./Shareholder/Chamberlain, Hrdlicka, White, Williams & Aughtry, P.C./Houston

Discuss planning options (including the preparation of new planning and dealing with existing structures) for those estates not subject to the estate tax as a result of the increase in exemptions.

10:00 a.m. - BREAK

10:15 a.m. Mastering the New Qualified Business Income (QBI) Rules and Avoiding Penalties

Carol A. Cantrell, CPA, J.D./Cantrell & Cantrell, PLLC/Houston

Maximize the benefits of the Qualified Business Income (QBI) deduction and steer clear of higher penalties that apply for miscalculating it. Hear an in-depth analysis of how to calculate the new 20 percent QBI deduction, what constitutes a “specified service trade or business,” and whether it ever makes sense to incorporate or restructure a business to take advantage of the lower rates. We will also cover how the QBI analysis is impacted by various rules, limitations and disclosures.

11:45 a.m. LUNCHEON PRESENTATION: Cryptocurrencies and Blockchain – How Does it Work?

Kelce S. Wilson, Ph.D. EE, MBA, CIPP-US, CIPP-E, CIPM/Tenet3/ Murphy

If you rely upon the accuracy or dates of documents, blockchain can provide assurance for documents even in the absence of a trusted entity or established chain of custody. We will explain the future of blockchains, as well as overlap the differences with cryptocurrency to show how blockchain is relevant and valuable to financial and legal professions.

1:00 p.m. Income Taxes in Estate Administration

Laura Anne Pohli/Attorney/Dallas

Discuss decedent’s final income tax return, fiduciary income tax returns for estate and included trusts, interaction of income and estate tax returns, and executor’s tax elections.

2:00 p.m. - BREAK

2:15 p.m. Big Tax Problems/Opportunities for Trustees and Beneficiaries of Mature Trusts, Many Resulting From Recent Tax Law Changes

Gary Stolbach/Attorney/Glast Phillips & Murray, PC/Dallas

Frequently, the administration of a trust may be changed, midstream, to avoid meaningful tax problems and create key tax opportunities. The tax adviser must diagnose these common situations or the trustee or beneficiary client will not see them until it is too late.

3:15 p.m. Update of Audit and Litigation Trends for Estate and Gift Tax

Trey Cousins, CPA, J.D., LL.M/Of Counsel/Meadows, Collier, Reed, Cousins, Crouch & Ungerman LLP/Dallas

Hear updates on the trends and climate for examination of estate and gift tax returns.

4:15 p.m. - ADJOURN


 

Basic Course Information

Learning Objectives
  • Advanced Estate Planning
     

Major Subjects
  • New Case Law
  • The Economic Outlook for Investors and Business Decision Makers
  • Grantor Trust - Reporting Income Turning Off Grantor Trust
  • Marital Propert Issues in Drafting Estate Planning Documents
  • Non Tax Reasons for Funding Trust/Terminating
  • GST Exemption/709 - Is It Still Important
  • Simplicity - The Estate Planner's "White Whale": Planning for the (Currently) Non-Taxable Estate
  • Section 199A Planning
  • Cryptocurrencies and Blockchain – How does it work?
  • Income Taxes in Estate Administration

Course Materials

Faculty


Mark G Dotzour, PhD Related Seminars and Products

Real Estate Economist

College Station


Randall B. Wilhite Related Seminars and Products

Partner

Fullenweider Wilhite/Houston, Austin


Kristin Brown, J.D. Related Seminars and Products

Associate Attorney

Davis Stephenson/Dallas


Gary V. Post, JD Related Seminars and Products

Partner

The Blum Firm/Fort Worth


Brett T. Berly, JD Related Seminars and Products

Shareholder

Chamberlain, Hrdlicka, White, Williams & Aughtry, P.C.




Gary Stolbach, JD Related Seminars and Products

Attorney

Glast Phillips & Murray, PC


Michael V. Bourland Related Seminars and Products

Attorney/Shareholder

Bourland, Wall & Wenzel, P.C./Fort Worth


Steve R. Akers Related Seminars and Products

JD/Senior Fiduciary Counsel

Southwest Region/Bessemer Trust/Dallas


Additional Info

Basic Course Information

Prerequisites

None


Advanced Preparation

None


Designed For Accounting professionals who perform estate and trust planning and compliance services
Original Recording Date

08/16/2018


Yellow Book

No


Course Developer

TSCPA


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199). 


Official Registry Statement

Business Professionals' Network, Inc. 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 submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 


Reviews

5
4
3
2
1

Overall:      4.7

Total Reviews: 31

Comments

Wayne Barry P - Wichita Falls, Texas

"Thank you for a great conference."

Bradley G

"Enjoyed the webcast thoroughly."