Total Credits: 17.5 including 17.5 Taxes - Technical
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
Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB) | Available after Purchase |
Gary_Post_Handout (1.94 MB) | Available after Purchase |
Randall_Wilhite_Handout (0.05 MB) | Available after Purchase |
Brett_Berly_Handout (0.40 MB) | Available after Purchase |
Laura_Anne_Pohil_Handout (0.10 MB) | Available after Purchase |
Michael_Bourland_Handout (0.30 MB) | Available after Purchase |
Stephen_Akers_Handout (0.96 MB) | Available after Purchase |
Christine_Stephanie_Handout1 (0.12 MB) | Available after Purchase |
Christine_Stephanie_Handout2 (1.20 MB) | Available after Purchase |
Tresi_Weeks_Handout (0.10 MB) | Available after Purchase |
Brett_Berly_Handout (0.40 MB) | Available after Purchase |
BF_Federal_Case_Law_Slides (0.65 MB) | Available after Purchase |
BB_Planning_Ideas_Slides (1.41 MB) | Available after Purchase |
CC_Mastering_Slides (2.12 MB) | Available after Purchase |
CW_SL_Valuation_Slides (0.48 MB) | Available after Purchase |
GS_Bix_Tax_Problems_Slides (1.89 MB) | Available after Purchase |
JS_Estate_Admin_Slides (7.98 MB) | Available after Purchase |
KW_Blockchain_Slides (2.32 MB) | Available after Purchase |
KB_Non-Tax_Slides (5.36 MB) | Available after Purchase |
MD_Economic_Outlook_Slides (4.98 MB) | Available after Purchase |
RW_Marital_Property_Slides (2.70 MB) | Available after Purchase |
TW_Estate_Planning_Slides (2.20 MB) | Available after Purchase |
TC_Update_of_Audit_Slides (1.31 MB) | Available after Purchase |
Thank_You_Slides (1.83 MB) | Available after Purchase |
CC_Mastering_the_New_QBI_Rules_Handout (1.53 MB) | Available after Purchase |
MB_Grantor_Trust_Slides (0.16 MB) | Available after Purchase |
None
None
08/16/2018
No
TSCPA
Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
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
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