ESTATE AND TRUST CONFERENCE JUNE 18 | LOS ANGELES JUNE 19 | SAN FRANCISCO WEBCAST CALCPA.ORG/EST (800) 9-CALCPA
CONFERENCE OVERVIEW Overview: CPAs, attorneys and financial planners serve as guides for clients who want to protect their businesses and wealth through estate planning. As the regulations and legislation surrounding succession planning, health care directives, transfers of assets, gifts, trusts and other keys to estate planning continue to evolve, so do the skills and knowledge necessary for their advisers. Gain in-depth understanding, effective strategies and connections with expert professionals who specialize in this area at the 2015 Estate and Trust Conference. Don’t miss this popular conference to learn how to better serve your clients and build your estate planning practice. 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 CFP: 8 Hours MCLE: 6.5 Hours LS-EP: 6.5 Hours CTEC-Fed: 5 Hours IRS-TX 5 Hours
AGENDA AT-A-GLANCE 8:30
Welcome
8:35
Estate Planning Update
9:45
BREAK
9:55
Portability in 2015
11:10
Planning for Digital Assets
12:00
LUNCH (Plated lunch provided)
1:00
1041 Taxes, Tax Rates and Planning
2:10
BREAK
2:20
Practical Steps to Reviewing Existing Life Insurance
3:20
Property Tax Issues with Legal Entities
04:30
Adjourn
ESTATE AND TRUST CONFERENCE JUNE 18 | Los Angeles Airport
JUNE 19 | San Francisco & Webcast
Westin Los Angeles Airport • 5400 West Century Blvd. Los Angeles, California, 90045
Hyatt Regency Embarcadero • 5 Embarcadero Center San Francisco, CA 94111
CONFERENCE PLANNING COMMITTEE Donita M. Joseph, CPA Conference Co-Chair Windes, Inc. Tammy R. Vogsland, CPA Conference Co-Chair C&D LLP CPAs & Advisors Elliot L. Shell, CPA Maginnis Knechtel & McIntyre LLP Gary K. Chan, J.D., CPA, PFS TemoArjani LLP
Erin S. Fukuto, CPA Raimondo Pettit Group Monica Goel, Esq. Tredway, Lumsdaine & Doyle, LLP Laura J. Kauls, CPA, MBT McDowell Dillon & Hunter AC Dennis I. Leonard, Esq. Ramsbacher Prokey & Leonard LLP Jacqueline A. Patterson, J.D., MBT, CPA Buchanan & Patterson, LLP
SESSION DETAILS 8:30
Welcome
1:00
• • • • •
Donita M. Joseph, CPA Conference Co-Chair Windes, Inc. Tammy R. Vogsland, CPA Conference Co-Chair C&D LLP CPAs & Advisors 8:35
Estate Planning Update
• New developments • New cases • New rulings • Tangible property regulations
9:45
BREAK Portability in 2015
• Client communication • Do you need to amend the trust? • Form 706 preparation • Simplified method • Other compliance issues • Final regulations? • Checklist for planning: Include chart/tool for client
2:10
BREAK
2:20
Practical Steps to Reviewing Existing Life Insurance
• Evaluating existing policies for current needs • Identifying problem policies • Common problems with ILITs • Valuation issues • Housekeeping • Beneficiary ownership designations • Incidents of ownership • Checklist for planning: What to look for during evaluation process
Dana Hollinger, J.D. Dana Hollinger Group 3:20
Planning for Digital Assets
• Planning for client’s succession, incapacity or death • Access and distribution of digital assets and accounts (online banking and finance, social media, legacy assets) • Fiduciary responsibilities, authority and selection • Privacy laws, ownership, terms of service and access • Role of advisor and data security issues • Practical issues / digital inventories
J. Timothy Maximoff, Esq. Hoge Fenton 12:00
LUNCH (Plated lunch provided)
Property Tax Issues with Legal Entities • • • • •
Keith Schiller, Esq. Schiller Law Group, A PLC 11:10
Tax cost of accumulating taxable income Distributing capital gains Net investment income tax planning Planning strategies Fiduciary accounting elections
Jeremiah W. Doyle IV, Esq. Senior Vice President BNY Mellon Wealth Management
Andrew M. Katzenstein, Esq. Proskauer Rose LLP 9:55
1041 Taxes, Tax Rates and Planning
Statutory and regulatory framework Relevant cases Avoiding reassessments Available exclusions Other compliance and tax issues in real property transfers • BOE 100 Form and late filing penalties • Transfer tax compliance
Bradley R. Marsh, Esq. Greenberg Traurig Richard S. Moon Tax Counsel IV State Board of Equalization 4:30
Adjourn
REGISTRATION INFORMATION Registration Policy All registrations are taken on a first-come, first served basis. The CalCPA Education Foundation reserves the right to refuse admission to any individual whose behavior it deems inappropriate.
Register Online calcpa.org/EST Conference Registration June 18, 2015 Los Angeles Airport | 5151186A June 19, 2015 San Francisco | 5151186B Webcast | 5151186C Member $325 | Nonmember $425 Want to pay using a CPE discount program? CalCPA Education Foundation member discount programs offer great value and can be used for conferences, courses, staff training, and CPE Weeks, now including exclusive Luxury CPE destinations. calcpa.org/discounts VPE
80
VPE
40
Save up to $1,995*
Save up to $830*
80 hours of CPE
40 hours of CPE
VPE
24 Save up to $300* 24 hours of CPE
CalCPA Members: CalCPA Members: Members: Learn more about discount programs CalCPA$675 $1,295 $795 (800) 922-5272 or calcpa.org/discounts
Contact CalCPA Education Foundation P.O. Box 45066 San Francisco, CA 94145-0066 (800) 922-5272 (888) 868-8558 Fax calcpa.org Materials for this conference are provided in PDF format. Three business days before the conference, they will be accessible via calcpa.org/MyEvents.
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. 10 coupon
10 programs
Note: Topics and speakers are subject to change. Coupon 10: For up-to-date information, please go to calcpa.org $2,495 up to 8 hours of CPE per program
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. View all upcoming conferences calcpa.org/conferences View catalog online calcpa.org/catalog
VIEW AGENDA ONLINE calcpa.org/EST