Advanced Estate Planning Institute Jan. 29-30, 2015 • San Francisco & Webcast

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ADVANCED ESTATE PLANNING inStitUteJAN. 29-30, 2015 HYAtt ReGenCY SAN FRANCISCO & WeBCASt

Overview:Recent legal changes have ushered in a new era of estate planning that requires a fresh look at wealth planning strategies for even the most experienced estate planning professionals. now in its 19th year, the Advanced estate planning institute continues to address complex estate planning issues and provide critical updates helping you provide the best advice to avoid or minimize tax-related liabilities for estates and inheritances. this event features a roster of nationally recognized speakers who will discuss their insights on the latest policy shifts and regulatory updates and information to help you provide the best advice regarding wealth transfer and business succession for your clients.

Designed for: CpAs, attorneys, insurance and financial professionals who have extensive experience in estate planning.

Credit Information Credit informationCpe: 16 Hours eA: 16 HoursMCle: 13 HourslS-ep: 13 Hours

Level: Advanced

Prerequisites: none

CONFERENCE OveRvieW

Hyatt Regency San Francisco5 embarcadero Center

San Francisco, CA 94111

Thank you to our Silver Sponsor:

Welcome and introductions

estate planning Update

Break

venn Diagrams: the intersection of estate and income tax (planning in the AtRA-Math)

property and transfer taxes

lunch (plated lunch provided)

Advanced portability issues

Break

Key Role Of CpAs in iDGt Creation and Operation

today’s top issues

networking Reception

Adjourn

AGENDA {At-A-GlAnCe}

08:30

08:35

09:50

10:05

11:35

01:50

03:20

03:05

04:35

06:15

12:35

Day OneJan. 29

Welcome and introductions

planning with Charitable trusts

Fixing Broken trusts

Break

Selected elder law issues

lunch (plated lunch provided)

new thoughts on valuation

Watch Out: Common Mistakes

Adjourn

08:00

08:05

09:20

10:35

10:50

12:50

03:35

02:05

11:50

Day TwoJan. 30

05:20

Day One: Networking Reception

Connect with your experienced planning colleagues and our nationally-recognized speakers at this evening’s cocktail reception. Relax and enjoy hors d’oeuvres, beer, wine and great conversation.

Welcome and Introductions

Jonathan C. Lurie, Esq.McDermott Will & emery llpConference Co-Chair

Jacqueline A. Patterson, J.D., MBT, CPABuchanan & patterson, llpConference Co-Chair

Estate Planning Updatelearn everything you need to know regarding new cases, rulings and proposed regulations, as well as new developments that are pending and may impact your clients.

Andrew M. Katzenstein, Esq.proskauer Rose llp

{Break}

Venn Diagrams: The Intersection of Estate and Income Tax (Planning in the ATRA-Math)learn to use trust and partnership elections, distributions and reorganizations to maximize the step-up and split income across taxpayers. this informative session will also address measuring the transfer tax costs against the income tax savings from the step up on different types of assets, recapturing assets that have been transferred, multiplying the applicable exclusion amount and using debt to reduce estate tax exposure while maximizing the step up.

Paul S. Lee, J.D., LLMnational Managing DirectorBernstein Global Wealth Management

Property and Transfer TaxesAre you aware of the common and often overlooked advanced property and transfer tax issues facing your clients? learn how to add value to your client’s estate plan by understanding property tax strategies, while avoiding common malpractice traps. this session will look at hot issues and discuss planning strategies to avoid future problems.

Bradley R. Marsh, Esq.Greenberg traurig

{Lunch} plated lunch provided

Advanced Portability Issues From GSt exemptions with Qtip trusts to the use of promissory notes to fund the credit shelter trusts, this session will make sure you’re in the know when it comes to advanced portability issues. Don’t miss insightful updates on delayed audits, establishing income tax basis, the pros and cons of simplified reporting, contingent claims and portabilityelections. Discover traps to avoid with outright distribution to survivor’s trusts.

Keith Schiller, Esq.Schiller law Group ApC

{Break}

Key Role of CPAs in IDGT Creation and Operationintentionally defective grantor trusts aren’t for everyone but they can be a good tool for some clients. this session will give a detailed overview featuring real-life examples of iDGts, including: lender/loan issues, protection from iRS audits, differences in structures for single and married people and issues regarding operation after creation.

David B. Gaw, Esq. Gaw van Male

Today’s Top IssuesBring the day’s discussions into focus with this informative Q&A session that will address key issues you you and your advanced estate planning colleagues have discussed during facilitated lunch time conversation.

David B. Gaw, Esq.Gaw van Male

Keith Schiller, Esq.Schiller law Group ApC

Andrew M. Katzenstein, Esq.proskauer Rose llp

Jonathan C. Lurie, Esq.McDermott Will & emery llp

Hosted Reception with Speakers

Adjourn

08:30

08:35

01:50

Day One Jan. 29 San Francisco & Webcast

04:35

06:15

10:05

09:50

11:35

03:05

05:20

03:20

12:35

Day Two Jan. 30 San Francisco & Webcast

Welcome and Introductions

Jonathan C. Lurie, Esq.McDermott Will & emery llpConference Co-Chair

Jacqueline A. Patterson, J.D., MBT, CPABuchanan & patterson, llpConference Co-Chair

Planning with Charitable Truststhis session will provide you with all you need to know regarding CRts and high income taxes; Clt vs. Section 6166; low interest rates and charitable lead trusts; grantor vs. non-grantor Clts; testamentary vs. inter vivos Clts; funding with notes; getting rid of charitable trusts and uniform basis rules.

Michael S. Fredlender, CPAMichael S. Fredlender CpA, ApC

Jonathan C. Lurie, Esq.McDermott Will & emery llp

Fixing Broken Truststhere are many factors in the decision to fix a broken trust; taxes being one of them. in an era with both high estate and gift tax exemptions, and high rates of income taxation, many practitioners are reviewing old trusts perceived to be broken under modern facts and law. this session will discuss commons reasons and methods for fixing broken trusts and a discussion of some of the risk factors involved, including the authorities governing whether iRS will respect such corrective methods for federal tax purposes.

Dennis I. Leonard, Esq. Ramsbacher prokey llp

{Break}

Selected Elder Law Issues Understand the current issues concerning elder law. explore important topics in elder law, including: determining capacity, substituted judgment, power of attorney and asserting and defending financial elder abuse claims in litigation.

James Spar, M.D.professor, Department of psychiatry & Biobehavioral SciencesDavid Geffen School of Medicine, UClA

Adam F. Streisand, Esq.loeb & loeb llp

{Lunch} plated lunch provided

New Thoughts on ValuationFrom foreseeability to adequate disclosure, get a fresh look at valuation. Review built-in gain, S corporation tax affect, discounts and premiums, illegal assets with experts who can give you and your clients a new perspective.

The Honorable Mark V. Holmes, JudgeU.S. tax Court

John W. Prokey, Esq.Ramsbacher prokey llp

Watch Out: Common Mistakes Gain a new perspective from the individuals examining your work. During this informative session you will hear about common mistakes made when requesting private letter rulings, and what the iRS sees when they are reviewing estate and gift tax returns. Find out what you can do to minimize errors and problems.

James F. Hogan , Esq.Andersen tax

Kyle C. Martin, Esq.Supervisory Attorneyinternal Revenue Service

Adjourn

08:00

08:05

12:50

09:20

10:35

10:50

03:35

02:05

11:50

CONFERENCE PLANNING COMMittee

Jacqueline A. Patterson, J.D., MBT, CPABuchanan & patterson, llpConference Co-Chair

Jonathan C. Lurie, Esq.McDermott Will & emery llpConference Co-Chair

Kathleen W. Campbell, CPAC&D llp CpAs and Advisors

Valerie Colin, CPA, MBTGumbiner Savett

Michael S. Fredlender, CPAMichael S. Fredlender, CpA, ApC

Richard E. Gilbert, Esq.Freeman | Freeman | Smiley llp

Dennis I. Leonard, Esq.Ramsbacher prokey llp

Elliott L. Schell, CPA, MBAMaginnis Knechtel & Mcintyre llp

Conference Planning Committee

your

has come true

CalCPA Education Foundation Value-Priced Education (VPE) discount programs are now valid for one year from date of purchase.

Purchase during your license renewal month to maximize your savings while earning up to 80 hours of CPE through our conferences, courses and on-demand and PDF self-study products. You have more than 1,200

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Learn more and purchase a discount program at

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ContactCalCPA Education FoundationP.O. Box 45066San Francisco, CA 94145-0066

Phone (800) 922-5272Fax (888) 868-8558Web calcpa.org

Event PricingMember $895Nonmember $1,095Coupon add-on $175VPE add-on $275

Conference RegistrationJan. 29-30 Hyatt Regency San Francisco Event Code 5141028A

Jan. 29-30 Webcast Event Code 5141028B

Discount ProgramsSave hundreds with Value-Priced Education (VPE) and Coupons.

VPE 80 $1,295 CalCPA MemberVPE 40 $795 CalCPA MemberVPE 24 $675 CalCPA MemberCoupon 10 $2,495 CalCPA Member

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Materials for this conference are provided in PDF format. You will

receive an email that contains a link for accessing the materials at least three days before the conference.

Registration PolicyAll 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.

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