2014 WICPA Tax Conference brochure by Tony

Annual Tax onference C 2014

W233N2080 Ridgeview Parkway Suite 201 | Waukesha, WI 53188 262-785-0445 | 800-772-6939

I TA L I A N COMMUNITY CENTER, M I LW A U K E E

Mandates and Rules

Understanding the ACA. 4

THURSDAY, NOV. 6 & FRIDAY, NOV. 7

Annual tax conference to feature even more sessions Estate Planning

Domestic Partnership Law and same-sex clients. 5

IT Security Issues

Data breaches, the cloud and apps. 6

New and returning tax pros expected to draw crowds at annual WICPA Tax Conference as they address important developments, latest issues and biggest questions. KEYNOTE SPEAKER

CLOSING SPEAKER

IRS Reaches the “Tipping Point”

Minimizing the 3.8% Surtax

Rick J. Taylor, CPA, MST reviews the most important judicial, legislative and regulatory developments for late 2013 and 2014 from the practitioner’s perspective and tackles the latest hot-button issues. 4

Robert S. Keebler, CPA, MST, AEP addresses complex issues and answers your biggest questions revolving around the 3.8% Net Investment Income Tax. 7

Ways to Register: ONLINE: WWW.WICPA.ORG/CONFERENCES PHONE: 262-785-0445 FAX: 262-785-0838 MAIL: W 233N2080 RIDGEVIEW PARKWAY, SUITE 201, WAUKESHA, WI 53188

Wisconsin Tax and DOR Updates

Important changes affecting tax practitioners. 6

2014 TAX CONFERENCE

CONFERENCE AT-A-GLANCE WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS: continuing professional education

GENERAL SESSIONS THURSDAY

8:15 – 9:55 a.m. 2014 Federal Tax Update: IRS Reaches the “Tipping Point”

THURSDAY

10:15 – 11:50 a.m. 2014 Federal Tax Update: IRS Reaches the “Tipping Point” (Cont’d)

FRIDAY

8:10 – 9:20 a.m. Wisconsin Tax Update

FRIDAY

9:40 – 10:40 a.m. Wisconsin Department of Revenue Update

FRIDAY

2:15 – 3:45 p.m. Minimizing the 3.8% Surtax

AFFORDABLE CARE ACT THURSDAY

12:45 – 1:45 p.m. Understanding Individual & Employer Mandates

THURSDAY

2 – 3:15 p.m. Understanding Individual & Employer Mandates (Cont’d) - AND Pay, Play or Just Pray? Understanding Health Care Reform’s Pay or Play Rules for Employers

THURSDAY

3:30 – 4:30 p.m. Pay, Play or Just Pray? Understanding Health Care Reform’s Pay or Play Rules for Employers (Cont’d)

WWW.WICPA.ORG/CONFERENCES

FRIDAY

11 a.m. – Noon Uniform Trust Code: Something Old, Something New, Something Borrowed, Something… Decanted

FRIDAY

1 – 2 p.m. Nexus: From Nuts to Bolts

TECHNOLOGY

FINANCIAL PLANNING

11 a.m. – Noon IT Security Issues

THURSDAY

FRIDAY

12:45 – 1:45 p.m. Advanced Social Security Planning

THURSDAY

2 – 3:15 p.m. Financial Planning for the CPA Client - AND Estate Planning Considerations Under the Wisconsin Domestic Partnership Law & Planning for “Unmarried” Couples

THURSDAY

3:30 – 4:30 p.m. Estate Planning Considerations Under the Wisconsin Domestic Partnership Law & Planning for “Unmarried” Couples - AND Tax & Financial Implications of Divorce for Your Clients

800-772-6939

FRIDAY

1 – 2 p.m. Cloud, Apps & Paperless IT Security Issues

NETWORKING THURSDAY

11:50 a.m. – 12:45 p.m. Networking Lunch

THURSDAY

4:30 – 6:30 p.m. Networking Social

FRIDAY

Noon – 1 p.m. Networking Lunch

THURSDAY, NOV. 6 & FRIDAY, NOV. 7

CONFERENCE DETAILS & INFO WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS: continuing professional education

WWW.WICPA.ORG/CONFERENCES

Who Should Attend

This two-day, must-attend event will greatly benefit professionals working in public practice, industry, real estate, retail sales, financial institutions, investment firms, practicing attorneys, corporate counsel, government and other areas of commerce.

Conference Location

Italian Community Center 631 E. Chicago St. Milwaukee, WI 53202 414-223-2800

Educational Credits

CPE: 8 Thursday, 7.5 Friday CLE: Application submitted CFP: Application submitted

Conference Materials The WICPA provides electronic conference materials included with your registration.

800-772-6939

Cancellation Policy Early Bird Registration: One day: $289 members | $339 nonmembers Both days: $389 members | $439 nonmembers

After Friday, Oct. 24: One day: $319 members | $369 nonmembers Both days: $419 members | $469 nonmembers

Materials will be distributed as a PDF via email containing an electronic link to download them. This email will be sent approximately seven days prior to the conference. It is your responsibility to maintain a current email address with the WICPA. If you do not have an email address or do not wish to provide one, you may purchase a hard copy of the materials up to seven days prior to the conference for an additional $30.

If you choose to purchase a hard copy of the materials, it will be available for pickup at the registration table. Walk-in registrants and those registering between one and seven days prior to the conference will be sent an electronic link by default. Extra hard copies of the materials are not guaranteed to be available on-site. In addition, Internet access is not guaranteed to be available on-site. Please download your materials prior to the conference.

To receive a full refund, the WICPA CPE Department must receive a request to cancel or transfer to a different program at least 14 days prior to the conference. Cancellations or transfer requests received less than 14 days prior to conference will be subject to a 50% cancellation fee, not to exceed $100. No refund or transfer requests will be granted on or after the day of the conference, or if you have downloaded any of the electronic conference materials.

Save $30

When you register by Friday, Oct. 24!

Ways to Register: ONLINE: WWW.WICPA.ORG/CONFERENCES PHONE: 262-785-0445 FAX: 262-785-0838 MAIL: W 233N2080 RIDGEVIEW PARKWAY, SUITE 201, WAUKESHA, WI 53188

DETAILS & REGISTRATION WWW.WICPA.ORG/CONFERENCES

2014 TAX CONFERENCE

AGENDA THURSDAY, NOV. 6 WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS: continuing professional education

7 – 8 a.m. Registration & Networking

11:50 a.m. – 12:45 p.m. Networking Lunch

8 – 8:15 a.m. Welcome & Opening Remarks

12:45 – 1:45 p.m.

Jean M. Hansen, CPA, MBA, CGMA, WICPA Board Chair and Vice President of Finance, Manitowoc Tool & Machining LLC Lucien Beaudry, CPA, J.D., Shareholder, Reinhart Boerner Van Deuren s.c.

8:15 – 9:55 a.m. GENERAL SESSION

2014 Federal Tax Update: IRS Reaches the “Tipping Point” Rick J. Taylor, CPA, MST, Partner-in-Charge, Tax, Wipfli LLP

This year’s keynote session will provide a comprehensive review of the most important judicial, legislative and regulatory developments for late 2013 and 2014 from the practitioner’s perspective, with special emphasis on identifying critical issues and key planning opportunities for your closely held business and individual clients. Special focus will also be on IRS audit activity and hot-button issues as well as added emphasis on practical tax-saving moves.

9:55 – 10:15 a.m. Networking Break 10:15 – 11:50 a.m. 2014 Federal Tax Update: IRS Reaches the “Tipping Point”

Rick J. Taylor, CPA, MST, Partner-in-Charge, Tax, Wipfli LLP

Session continued.

CONCURRENT SESSIONS

The Affordable Care Act: Understanding Individual & Employer Mandates Eddie Adkins, CPA, Partner, Grant Thornton LLP

One of the key goals of the Affordable Care Act is the expansion of health care coverage through holding employers responsible for offering coverage, holding individuals responsible for obtaining coverage, and providing coverage to qualifying individuals through Medicaid and Medicare.

WWW.WICPA.ORG/CONFERENCES

800-772-6939

The Tangible Property Regulations: Where Are You, Where You Should Be, How Do You Get There?

Matthew George, MST, Director, Tax Operations, Experis Finance

This presentation will provide an overview of the final Tangible Property Regulations and the expectations for reporting while highlighting the different elections and method changes in the regulations and examining what else needs to be done. Time will also be devoted for a Q&A to discuss issues, difficulties and other obstructions in the road that impede a successful study.

1:45 – 2 p.m. Networking Break

This session will focus on the employer and individual responsibilities by covering the important technical aspects of the responsibility provisions and traps for the unwary, what challenges employers and individuals may face in complying with the provisions, and actions employers and individuals are taking in response to the provisions.

2 – 3:15 p.m.

Advanced Social Security Planning

Session continued.

Advanced Planning, Northwestern Mutual

Pay, Play or Just Pray? Understanding Health Care Reform’s Pay or Play Rules for Employers

Ruthann Driscoll, J.D., CLU, CFP, Director,

Take your knowledge of Social Security to the next level! Use the information in this presentation to help your clients strategize in determining the best time to take their Social Security retirement benefits as it briefly reviews the history and basic rules governing Social Security benefits, examines various strategies available to those individuals retiring in the near future, and discusses certain benefit offset and reduction rules.

CONCURRENT SESSIONS

The Affordable Care Act: Understanding Individual & Employer Mandates (Cont’d)

Eddie Adkins, CPA, Partner, Grant Thornton LLP

– AND –

John Barlament, J.D., Partner, Quarles & Brady LLP

This informative session will provide details on the Employer Shared Responsibility rule – also called the “Pay or Play” rule. Attend this session to learn which employers are “large” employers subject to the Rule, what types of health plan coverage must be offered in order to avoid the Rule’s tax penalties, and how the Rule interacts with other new reporting rules under the Affordable Care Act.

THURSDAY, NOV. 6 & FRIDAY, NOV. 7

Financial Planning for the CPA Client

Key Issues in Purchase Price Allocations in Mergers & Acquisitions Transactions

Kevin Reardon, CPA, CFP, President, Shakespeare Wealth Management, Inc.

Attend this session for a demographic review, find out the most common financial planning needs for your clients, how to mine the 1040 to determine needs and opportunities, and what you don’t know about the client that you should. Discussion will also cover evaluating Schedule D to determine opportunities, collaborating with other professionals for the benefit of the client, and the top financial planning ideas that you can take back to your practice. – AND –

Estate Planning Considerations Under the Wisconsin Domestic Partnership Law & Planning for “Unmarried” Couples Bradley J. Kalscheur, CPA, J.D., Partner, Michael Best & Friedrich LLP

In 2013, the United States Supreme Court struck down Section 3 of the Defense of Marriage Act in the Windsor case, and the Treasury Department issued Notice IR-201372. Earlier this year, a federal district court ruled that Wisconsin’s ban on same-sex marriage was unconstitutional. All of these actions impact estate tax and income tax planning for Wisconsin same-sex clients. This session will discuss the current status of this evolving law at the state level and continuing issues in nonrecognition states. Discussion will also cover the operation of Wisconsin Domestic Partnerships, and estate planning documents and techniques for “unmarried” same-sex couples.

Lucien Beaudry, CPA, J.D., Shareholder, Reinhart Boerner Van Deuren s.c.

This presentation will cover key issues in purchase price allocations in mergers and acquisitions transactions, including a discussion of benefits of an allocation agreement, the requirements of Code section 1060, IRS requirements with respect to inventory allocations, strategies for allocating to real estate, separate allocations for goodwill and much more.

3:15 – 3:30 p.m. Networking Break 3:30 – 4:30 p.m.

Tax & Financial Implications of Divorce for Your Clients

Eve K. Romersi, CPA, MST, Shareholder, Scribner, Cohen and Company, S.C.

This session will begin with a brief overview of the mechanics and terminology used in divorce, followed by a discussion on how to best guide clients through all phases of the divorce process with respect to tax and financial implications. You’ll be provided guidance on how to assemble and build a team with other expert advisors. Romersi will elaborate on the common tax and financial pitfalls of the settlement process and strategies used to avoid them. She will cover property divisions and the effects of prenuptial agreements, inheritance, and the co-mingling of marital and non-marital assets, including complex assets such as S corporations, partnerships and trusts. This presentation will conclude with an advanced discussion of the procedures for filing tax returns in the year of divorce and high-level planning strategies for both the pre- and post-divorce stages, followed by a question and answer section.

CONCURRENT SESSIONS

Pay, Play or Just Pray? Understanding Health Care Reform’s Pay or Play Rules for Employers (Cont’d) John Barlament, J.D., Partner, Quarles & Brady LLP

Session continued.

Estate Planning Considerations Under the Wisconsin Domestic Partnership Law & Planning for “Unmarried” Couples (Cont’d) Bradley J. Kalscheur, CPA, J.D., Partner, Michael Best & Friedrich LLP

Session continued. – AND –

How Do I Save $30? Register by Oct. 24 to claim your Early Bird Discount. DETAILS & REGISTRATION AT WWW.WICPA.ORG/CONFERENCES

Executive Compensation Update: Substantial Risk of Forfeiture & Related Tax Issues John L. Schliesmann, CPA, J.D.,

Shareholder, Reinhart Boerner Van Deuren s.c. Martin P. Tierney, J.D., Partner, Michael Best & Friedrich LLP

The concept of a “substantial risk of forfeiture” is fundamental to timing of taxation for restricted stock and stock options under Code Section 83, deferred compensation under Code Section 409A, internationally deferred compensation under Code Section 457A, Social Security and Medicare taxes under Code Section 3121(v)(2), taxation of compensation for tax-exempt entities under Code Section 457(f), and many more areas of compensation. A recent update to the Code Section 83 regulations is a reminder to practitioners that the concept of substantial risk of forfeiture applies differently for each of these purposes. This presentation will focus on those recent changes, the key differences, and related traps and pitfalls.

4:30 – 6:30 p.m. Networking Social sponsored by Waddell & Reed, Inc.

2014 TAX CONFERENCE

AGENDA FRIDAY, NOV. 7 WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS: continuing professional education

7 – 8 a.m. Registration & Networking 8 – 8:15 a.m. Welcome & Opening Remarks

Jean M. Hansen, CPA, MBA, CGMA, WICPA Board Chair and Vice President of Finance, Manitowoc Tool & Machining LLC Lucien Beaudry, CPA, J.D., Shareholder, Reinhart Boerner Van Deuren s.c.

8:15 – 9:20 a.m. GENERAL SESSION

Wisconsin Tax Update

Kristina E. Somers, J.D.,

Shareholder, Reinhart Boerner Van Deuren s.c.

This presentation will provide an update on the recent Wisconsin legislative, administrative and judicial developments in the areas of sales and use taxes, income taxes, property taxes and other taxes.

9:20 – 9:40 a.m. Networking Break 9:40 – 10:40 a.m. GENERAL SESSION

Wisconsin Department of Revenue Update

Vicki L. Gibbons, CPA, Deputy Administrator, Wisconsin Department of Revenue

This update session will include highlights of department administrative and procedural changes affecting tax practitioners and issues raised in audits. Additional discussion will cover customer service contacts relating to individual income, corporation franchise or income and sales and use tax audits, and information in preparation for the upcoming filing season.

10:40 – 11 a.m. Networking Break 11 a.m. – Noon

CONCURRENT SESSIONS

IT Security Issues

Mark Scholl, MCSE, CISSP, CISA, CEH, Partner, Wipfli LLP

Every day we hear news of companies reporting a data breach. Whether you’re a sole practitioner or a large firm, many threats are the same. There are certain safeguards that you can’t be without to keep sensitive data secure. Attend this session to find out the most common threats that can result in a data breach, what safeguards can protect employees from themselves, and what controls you can use to prevent outsider attacks.

Uniform Trust Code: Something Old, Something New, Something Borrowed, Something… Decanted John A. Herbers, J.D., Shareholder,

Reinhart Boerner Van Deuren s.c. Victor Schultz, J.D., Senior Vice President & Head of Personal Trust, Waukesha State Bank

Wisconsin recently adopted its version of the Uniform Trust Code, which became effective July 1, 2014. Many of the rules in the Wisconsin Trust Code are new to Wisconsin, but many trace their roots back to long-standing Wisconsin trust law. This session will take a user-friendly approach to looking at the Wisconsin Trust Code to help guide trustees and their advisors in navigating the new, old and borrowed rules that now apply to all Wisconsin trusts.

Noon – 1 p.m. Networking Lunch

WWW.WICPA.ORG/CONFERENCES

800-772-6939

1 – 2 p.m.

CONCURRENT SESSIONS

The Cloud, Apps & Paperless IT Security Issues

Mark Scholl, MCSE, CISSP, CISA, CEH, Partner, Wipfli LLP

Businesses of all sizes are recognizing the benefits of cloud-based applications. Whether you are working in the office or on the go, online or offline, your applications and data can be available from your laptop, tablet, or phone. What’s more, Google, Microsoft, Amazon and many other vendors have been making these outsourced systems easy to use and affordable. Attend this session to learn about the drivers that are making cloud-based systems attractive, the “consumerization” of IT, and best practice safeguards for protecting your outsourced systems.

Nexus: From Nuts to Bolts Joseph A. Pickart, J.D., Attorney, Whyte Hirschboeck Dudek S.C.

The term nexus is used in tax law to describe a situation in which a business has a “nexus” or presence in a state and is thus subject to state income taxes and to sales taxes for sales within that state. Nexus describes the amount and degree of business activity that must be present before a state can subject that entity to the state’s tax obligations. But what creates “nexus” for income taxes, and is it the same type and/or degree of activity that creates nexus for sales taxes? Moreover, are the Departments of Revenue consistent in their interpretations? This session will discuss these matters in general and, at times with greater specificity, to assist you as you address these matters for your company or clients.

2 – 2:15 p.m. Networking Break

THURSDAY, NOV. 6 & FRIDAY, NOV. 7

2:15 – 3:45 p.m. GENERAL SESSION

Minimizing the 3.8% Surtax

Robert S. Keebler, CPA, MST, AEP, Partner, Keebler & Associates, LLP

Congratulations! You made it through your first busy season dealing with the new 3.8% Net Investment Income Tax (NIIT). But, did you spot the many complex issues and questions not addressed by the IRS in the Form 8960 instructions? For example, it is now clear that in order to properly report and minimize the NIIT, you need to know trusts and estates quirks, the “Material Participation” standard applies, “Re-grouping,” the Real Estate Professional exception, the Self-Rental Rule, the impact of state income tax deductions, how the Section 67 and Section 68 limitations apply, and whether and how to utilize loss deductions. Learn about these complex issues and get answers to your questions by attending this year’s closing session.

3:50 – 4 p.m. Closing Remarks & Raffle Drawings

Lucien Beaudry, CPA, J.D., Shareholder, Reinhart Boerner Van Deuren s.c.

2014 TAX CONFERENCE

AFFINITY PARTNERS WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS: continuing professional education

WWW.WICPA.ORG/CONFERENCES

800-772-6939

Professional Insurance Programs 6737 W. Washington St., Suite 2360 West Allis, WI 53214 www.insuranceformembers.com

UPS 12400 W. Bluemound Road Elm Grove, WI 53122 www.savewithups.com/wicpa

Professional Insurance Programs (PIP) is proud to be an affinity partner of the WICPA. As a full-service insurance agency, we work with members on insurance solutions for their business and personal lives. Contact PIP with questions on your health, life, disability, professional liability or home and auto insurance. Ask about special discounts for WICPA members.

UPS is pleased to help WICPA members save up to 30% on shipping with special services and discounts. We put the power of logistics to work for you every day by providing speed, outstanding reliability and technology tools so you can focus on your business — not your shipping.

Schneider Wealth Management Group of Wells Fargo Advisors 20800 Swenson Drive, Suite 200 Waukesha, WI 53186 www.home.wellsfargoadvisors.com/kenneth.schneider

U.S. Bank 777 E. Wisconsin Ave. Milwaukee, WI 53202 www.usbank.com/smallbusiness

Financial advisors Ken and Jim Schneider focus on retirement plans and work extensively with CPAs, individual investors, attorneys and business owners on wealth management, investment planning and estate strategies. We are affinity partners with the WICPA and periodically offer free CE programs. We are happy to have consultations with no cost or obligations. Wells Fargo Advisors, LLC, Member SIPC.

U.S. Bancorp (NYSE: USB), with $389 billion in assets as of June 30, 2014, is the parent company of U.S. Bank, the fifth largest commercial bank in the United States. Celebrating its 151st anniversary this year, the company operates 3,174 banking offices in 25 states and 5,005 ATMs. The bank provides a comprehensive line of banking, brokerage, insurance, investment, mortgage, trust and payment services products to consumers, businesses and institutions.

The Payroll Company 6405 Century Ave. Middleton, WI 53562 www.payrollcompany.biz

West Bend 1900 S. 18th Ave. West Bend, WI 53095 www.thesilverlining.com

The Payroll Company, founded in 1998, is an independent payroll provider headquartered in Middleton, Wisconsin. In addition to outsourced payroll and tax filing services, TPC proudly offers an integrated 401(k), automated timekeeping, and online HRIS that includes check stubs/W-2s, applicant tracking and HR consulting services.

West Bend provides property and casualty insurance products throughout the Midwest. West Bend’s Association Plus program packages a variety of personal insurance coverage, including the Home and Highway program. West Bend not only saves you money, it offers you cash back, too! With the Claim Free Award, you’ll get a portion of your annual premium returned to you in cash. WICPA members receive an additional 10% discount on the annual premium.

THURSDAY, NOV. 6 & FRIDAY, NOV. 7

Don’t miss your chance to win up to $250! To show appreciation for supporting our Affinity Partners and sponsors, each attendee who visits every exhibit and turns in their tour card by 2:20 p.m. on Friday will be entered in the drawings at the end of the conference for a $250, $100 and $50 Visa Gift Card!* *Attendee must be present during drawings to win.

SPONSORS WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS: continuing professional education

Gold Sponsors

WWW.WICPA.ORG/CONFERENCES

800-772-6939

VOIT & COMPANY, LLC

A Registered Investment Advisory Firm

AICPA Member Insurance Programs 159 E. County Line Road Hatboro, PA 19040 www.cpai.com

The AICPA Member Insurance Programs offer quality coverage, great rates and outstanding service CPAs can count on for professional and personal insurance needs.

North Shore Bank 15700 W. Bluemound Road Brookfield, WI 53005 www.northshorebank.com

North Shore Bank has built a reputation of being a strong and solid bank. With our wide range of credit and business products, we have been servicing local businesses and communities for more than 90 years and offer solutions to fit every need.

Silver Sponsors

M&E Cost Segregation 900 IDS Center · 80 S. 8th Street Minneapolis, Minnesota 55402 www.costsegleader.com

M&E Cost Segregation is the leader in providing the most accurate and detailed studies in the industry. We continue to innovate and strive to stay ahead of the competition by using the latest technology in order to increase our efficiency and the accuracy of our studies. Our increased efficiency translates into additional cost savings for our clients. As your tax savings partner, we are committed to helping you maintain your competitive edge and maximizing the tax benefits for your clients.

Voit & Company, LLC 235 N. Executive Drive, Suite 240 Brookfield, WI 53005 www.voitcompany.com

Voit & Company, LLC is a private investment management firm that develops well-constructed, balanced client portfolios. We construct portfolios by selecting individual stocks and fixed income holdings and provide disciplined management of portfolios that control risk and meet client objectives. We believe our low-cost, taxsensitive, attentive portfolio management is highly valued by the CPAs who recommend our firm.

Stop by to find out what’s new with your membership!

Waddel & Reed, Inc. W233 N2080 Ridgeview Parkway Suite 200 Waukesha, WI 53188 www.waddell.com

Founded in 1937, Waddell & Reed is among the most enduring asset management and financial planning firms in the nation, providing proven investment and planning services to individuals and institutional investors. Waddell & Reed, Inc., Member SIPC.

Wisconsin Institute of CPAs W233N2080 Ridgeview Parkway, Suite 201 Waukesha, WI 53188 www.wicpa.org

Discover all the benefits of WICPA membership by making the WICPA booth a stop on your exhibit tour. Whether you’re currently a member or looking to become one, bring your membership questions to us for immediate answers. Join the WICPA at the conference and receive a FREE GIFT!

2014 TAX CONFERENCE

CONFERENCE CROSSWORD PUZZLE WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS: continuing professional education

WWW.WICPA.ORG/CONFERENCES

1 2

7 8 9

10 11

23 24

ACROSS 7. ACROSS THE INTERNAL REVENUE SERVICE 9. A BUSINESS DEAL 7 Internal Revenue Service 10. AN ADDITIONAL TAX A business 14.9WEDNESDAY, APRIL 15,deal 2015 (TWO WORDS) Additional tax 15.10 A PAYMENT TO SHAREHOLDERS 17. A DECISION MADE BY A JUDGE 19. PAY TO USE 20. RETIREMENT BENEFITS (TWO WORDS) 21. THE AMOUNT AFTER TAXES 23. THE FIRST FILING STATUS 24. LUNCHTIME ON FRIDAY

DOWN 1. TO TRANSFER ASSETS FROM ONE TRUST TO ANOTHER WITH NEW TERMS 2. A CUSTOMER 3. THURSDAY NIGHT (TWO WORDS) 4. TO DIMINISH IN VALUE OVER A PERIOD OF TIME 5. A NEW WAY TO COMPUTE 6. TO SUBTRACT 8. THIS EVENT (TWO WORDS) 11. COINED TERM FOR THE AFFORDABLE CARE ACT 12. YOURSELF, SPOUSE AND/OR DEPENDENTS ON FORM 1040 13. TO BE SAFE FROM ATTACKS 16. AN OFFICIAL RULE OR LAW 18. TO DISTRIBUTE 22. THE EARLY BIRD REGISTRATION SAVINGS AMOUNT

CROSSWORD PUZZLE ANSWERS WILL BE REVEALED AT THE CONFERENCE. REGISTER AND ATTEND TO FIND OUT IF YOU GOT THEM ALL RIGHT! * Puzzle made at puzzle-maker.com

800-772-6939

THURSDAY, NOV. 6 & FRIDAY, NOV. 7

Annual Tax Conference 2014

Ways to Register: ONLINE: WWW.WICPA.ORG/CONFERENCES PHONE: 262-785-0445 FAX: 262-785-0838 MAIL: W 233N2080 RIDGEVIEW PARKWAY, SUITE 201 WAUKESHA, WI 53188

I TA L I A N COMMUNITY CENTER, M I LW A U K E E

THURSDAY, NOV. 6 & FRIDAY, NOV. 7

Early Bird Registration:

After Friday, Oct. 24:

ONE DAY: $289 MEMBERS | $339 NONMEMBERS BOTH DAYS: $389 MEMBERS | $439 NONMEMBERS

ONE DAY: $319 MEMBERS | $369 NONMEMBERS BOTH DAYS: $419 MEMBERS | $469 NONMEMBERS

REGISTRATION FORM

Don’t forget to choose your sessions.

SESSION CHOICES: Please indicate the concurrent sessions you plan to attend.

THURSDAY, NOV. 6 12:45 - 1:45 p.m. o ACA: Understanding Individual & Employer Mandates

CONTACT INFORMATION

o Advanced Social Security Planning

Name ____________________________________________ WICPA ID #_________________________________

o The Tangible Property Regulations: Where Are You, Where You Should Be, How Do You Get There?

Firm/Company_______________________________________________________________________________ Address ___________________________________________________________________________________ City______________________________________________ State__________ Zip_________________________ Phone (______)____________________________________Fax (______)_______________________________ Email_____________________________________________________________________________________ *Email address required for registration confirmation and electronic manual.

ARE YOU: o A WICPA member o A CPA nonmember o Working toward CPA o Not a CPA

PLEASE CHECK IF YOU: o Prefer a vegetarian meal o Have a need or disability with special requirements (you will be contacted) o Prefer a printed manual (additional $30) o Will use a laptop/tablet for viewing materials (please download prior to conference)

PAYMENT METHOD Credit Card: o MasterCard o Visa

Total amount to be charged: $___________________

o Check (payable to WICPA)

Total amount enclosed:

$___________________

2 - 3:15 p.m. o ACA: Understanding Individual & Employer Mandates (Cont’d) / Pay, Play or Just Pray? Understanding Health Care Reform’s Pay or Play Rules for Employers o Financial Planning for the CPA Client / Estate Planning Considerations Under the Wisconsin Domestic Partnership Law & Planning for “Unmarried Couples” o Key Issues in Purchase Price Allocations in Mergers & Acquisitions Transactions 3:30 - 4:30 p.m. o Pay, Play or Just Pray? Understanding Health Care Reform’s Pay or Play Rules for Employers (Cont’d) o Estate Planning Considerations Under the Wisconsin Domestic Partnership Law & Planning for “Unmarried Couples” (Cont’d)

Billing Address_______________________________________________________________________________

o Executive Compensation Update: Substantial Risk of Forfeiture & Related Tax Issues

City______________________________________________ State__________ Zip_________________________

4:30 - 6:30 p.m. o Networking Social

Name on Credit Card__________________________________________________________________________

Card #_____________________________________________________________________________________ Exp. Date__________________________________________ CVV Code (3 digits on back of card)__________________________________ Signature_________________________________________________________Date______________________

WISCONSIN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

W233N2080 Ridgeview Parkway | Suite 201 | Waukesha, WI 53188 | 262-785-0445 | 800-772-6939

FRIDAY, NOV. 7 11 a.m. - Noon o IT Security Issues o Uniform Trust Code: Something Old, Something New, Something Borrowed, Something… Decanted 1 - 2 p.m. o Cloud, Apps & Paperless IT Security Issues o Nexus: From Nuts to Bolts

PRESORTED STANDARD U.S. POSTAGE

W233N2080 Ridgeview Parkway, Suite 201 Waukesha, WI 53188 www.wicpa.org/conferences

PAID

MILWAUKEE, WI PERMIT NO. 5845

Save $30

When you register by Friday, Oct. 24!

DETAILS & REGISTRATION WWW.WICPA.ORG/CONFERENCES

Annual Tax Conference 2014

I TA L I A N COMMUNITY CENTER, M I LW A U K E E

THURSDAY, NOV. 6 & FRIDAY, NOV. 7

Must-attend event for tax changes BY WISCONSIN INSTITUTE OF CPAS W W W. W I C P A . O R G / C O N F E R E N C E S

As a tax professional, your clients and firms count on you to have the most current tax updates, strategies and tools to guide them through complicated issues, challenges, legal implications and more.

Key Issues in Purchase Price Allocations in Mergers & Acquisitions Transactions

With more sessions added, new and returning favorite tax pros presenting, and the profession’s top questions being answered, the 2014 WICPA Tax Conference is the must-attend event for tax information, recent changes, new developments and guidance on the topics that matter most to you.

Eve K. Romersi, CPA, MST, Shareholder, Scribner, Cohen and Company, s.c.

2014 Federal Tax Update: IRS Reaches the “Tipping Point” Rick J. Taylor, CPA, MST, Partner-in-Charge, Tax, Wipfli LLP

Minimizing the 3.8% Surtax

Robert S. Keebler, CPA, MST, AEP, Partner, Keebler & Associates, LLP

Lucien Beaudry, CPA, J.D., Shareholder, Reinhart Boerner Van Deuren s.c.

Tax & Financial Implications of Divorce for Your Clients Advanced Social Security Planning

Ruthann Driscoll, J.D., CLU, CFP, Director, Advanced Planning, Northwestern Mutual

Executive Compensation Update: Substantial Risk of Forfeiture & Related Tax Issues

John L. Schliesmann, CPA, J.D., Shareholder, Reinhart Boerner Van Deuren s.c. Martin P. Tierney, J.D., Partner, Michael Best & Friedrich LLP

See inside for the full lineup of this year’s sessions. >>