Estate and Trust Conference June 12, 2014 June 13, 2014 San Francisco & webcast Burbank
CONFERENCE OVERVIEW
Overview: This popular conference is among the CalCPA Education Foundation’s most highly attended events and features outstanding CPA and attorney experts delivering up-to-date information, strategies and techniques to help you better serve your clients and build your estate planning service. Recent sweeping changes to the estate planning landscape have rendered many estate plans obsolete. This conference will add value to your practice by providing practical and timely insights your clients can use to update their plans. Whether you are new to estate planning or a seasoned professional, you’ll benefit from hearing industry experts provide key information about recent developments at the 2014 Estate and Trust Conference. Lunch is provided for all attendees. Designed for: CPAs, attorneys and financial professionals involved in estate and gift tax planning and compliance; other estate planning professionals; practitioners with high net-worth clients and clients with interests in closely held businesses. Credit Information: CPE: 8 Hours MCLE: 6.5 Hours CTEC-Fed: 8 Hours CFP-EP: 8 Hours MCLE LS-EP: 6.5 Hours
AGENDA {AT-A-GLANCE} 08:30
Welcome
08:35
Recent Developments
09:25
Net Investment Income Tax and Pass-Through Entities
10:40
Break
10:50
Fundamentals of United States Taxation of Foreign Trusts, Grantors and Beneficiaries
12:00
Lunch (provided)
12:30
Luncheon Keynote: Psychology of Estate Planning
01:15
Probate and Trust Accounting
02:00
Estate Planning Run Amok
03:00
Break
03:10
Planning for Smaller Estates
04:10
Selected Estate Planning Issues for IRAs and Retirement Plans
05:00
Adjourn
Level: Update Prerequisites: None
The agenda is the same for Burbank, San Francisco and webcast
Estate and Trust CONFERENCE Burbank Airport Marriott and Convention Center June 12, 2014 grand hyatt san francisco & webcast June 13, 2014 Conference Planning Committee Elliot L. Shell, CPA Chair Maginnis Knechtel & McIntyre LLP Gary K. Chan, J.D., CPA, PFS TemoArjani LLP Erin S. Fukuto, CPA Raimondo Pettit Group Richard E. Gilbert, Esq. Freeman l Freeman l Smiley LLP
Donita M. Joseph, CPA Windes, Inc. Laura J. Kauls, CPA McDowell Dillon & Hunter AC Dennis Leonard, Esq. Ramsbacher Prokey LLP Gang Hao (Angel) O’Neil, CPA PricewaterhouseCoopers LLP Keith Schiller, Esq. Schiller Law Group, A PLC Tammy R. Vogsland, CPA C&D LLP CPAs & Advisors
08:30
Welcome and Introductions Elliot L. Shell, CPA Chair Maginnis Knechtel & McIntyre LLP
08:35
Recent Developments This highly informative session will update you on recent cases, rulings and developments in estate planning including LLC provisions. Andrew M. Katzenstein, Esq. Proskauer Rose LLP
09:25
Net Investment Income Tax and PassThrough Entities You don’t want to miss this opportunity to find out about issues related to the NIIT. Discover what you need to know about trustee material participation as well as unique considerations for trusts and beneficiaries. You will also learn about S corporation trust elections, K-1 compliance, completing Form 8960 and Form 1041 disclosures. John A. Hartog, Esq. John A. Hartog Inc. Erin S. Fukuto, CPA, MST Raimondo Pettit Group
10:40
{Break}
10:50
Fundamentals of United States Taxation of Foreign Trusts, Grantors and Beneficiaries Find out about FATCA regulations as well as transfer tax compliance. Learn about foreign trust traps and how to avoid them. Plus, get a guide to planning for non-U.S. citizens. Thomas Giordano-Lascari, Esq. Karlin & Peebles, LLP Geoffrey A. Weg, Esq. Geoffrey A. Weg & Associates
12:00
{Lunch} (provided)
12:30
Luncheon Keynote: Psychology of Estate Planning (Will not be webcast) Speaker to be announced
01:15
Probate and Trust Accounting In this important session you will learn the proper format of fiduciary accounting, compliance for court approval of fiduciary accounting, and how to avoid liability when preparing fiduciary accountings. Monica Goel, Esq. Tredway, Lumsdaine & Doyle, LLP
02:00
Estate Planning Run Amok We know it is always difficult when planning doesn’t go as expected. Learn what you need to know to help with complications. Find out about post transaction retained interests, disregarded promissory notes, stale trusts, and GST allocation issues Dennis I. Leonard, Esq. Ramsbacher Prokey LLP
03:00
{Break}
03:10
Planning for Smaller Estates If you are planning for smaller estates, you will want to find out about economics of portability. Learn about income tax basis planning and designing (or redesigning) the plan as well as funderstanding intestate succession, special needs trusts and trustee selection. Michael J. Jones, CPA Thompson Jones LLP Robin Komparens, Esq. Wagner Kirkman Blane Klomparens & Youmans LLP
04:10
Selected Estate Planning Issues for IRAs and Retirement Plans IRAs and retirement plans can pose unique challenges and this session is full of ideas to help you in your practice. Learn what’s new in multi-generational planning for high net worth clients, charitable planning and postmortem planning. Take away tips on completing death beneficiary designations and more. Steven E. Trytten, Esq. AFRCT, LLP
05:00
{Adjourn}
SESSION DETAILS
REGISTRATION INFORMATION Event Pricing Member $325 Nonmember $425 Conference Registration June 12 Burbank Event Code 5141186A June 13 San Francisco Event Code 5141186B June 13 Webcast Event Code 5141186C Discount Programs Save hundreds with Value-Priced Education (VPE) and Coupons. VPE 80 $1,295 CalCPA Member VPE 40 $795 CalCPA Member VPE 24 $675 CalCPA Member Coupon 10 $2,495 CalCPA Member Learn more about CalCPA discount programs, (800) 922-5272 or calcpa.org/discount Register Online calcpa.org/EPC14 Contact CalCPA Education Foundation P.O. Box 45066 San Francisco, CA 94145-0066 Phone (800) 922-5272 Fax (888) 868-8558 Web calcpa.org Materials for this conference are provided in PDF format. You will receive an email which contains a link for accessing the materials at least three days before the conference.
Registration Policy All registrations are taken on a first-come, firstserved basis. The CalCPA Education Foundation reserves the right to refuse admission to any individual whose behavior it deems inappropriate. Cancellation Policy If 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.