Please click the titles of the presentations below to view the webcast of that session from the 14th Annual Estate, Tax, Legal and Financial Planning Seminar which was held on February 8, 2012. There is no cost to view the seminar, please watch as many times as you like and forward to a friend.
Please mark your calendar for the 15th Annual Estate, Tax, Legal and Financial Planning Seminar on Wednesday, February 13, 2013!
Note: A recording of the seminar is NOT approved or accepted for continuing education credits.
Featured Presenters and Programs
- Top 25 Life Insurance Mistakes
Lawrence Brody, J.D.
This presentation will focus on a series of life insurance planning mistakes which are commonly made in an estate planning context. In addition to identifying the common mistakes, the presentation will also offer suggestions for how to avoid those mistakes in planning for the use of life insurance in a client's estate plan.
- The Art of Donating Your Cake to Your Family and Eating it Too: Current Gift Planning Opportunities Using Strings That Are Not Considered Attached By the Donor
Stacy Eastland, J.D.
Stacy Eastland will discuss certain techniques that provide for exit strategies to meet a client's unanticipated consumption needs and/or changing stewardship goals. The techniques discussed include the design of a limited partnership that could allow a donor direct investment control and limited distribution control of the partnership; the sale of assets to a grantor trust in which the donor's spouse is a beneficiary; the donor's use of leveraged single member LLC's that are contributed to GRAT's in which the remainderman beneficiary is a grantor trust for the benefit of the donor's spouse; techniques that could avoid the reciprocal trust doctrine; sales by a client to a trust that a client's spouse creates for the benefit of the client; sales of Subchapter S stock to QSST trusts in which the seller is the beneficiary; and sales to beneficiary grantor trusts in which the seller is the beneficiary.
- Some of the Best Estate Planning Ideas We See Out There That I Have Not Already Talked About - That Also Have the Merit of Playing Havoc with Certain "Conventional Wisdom"
Stacy Eastland, J.D.
Stacy Eastland will discuss investment reasons why the passive investor may wish to utilize family limited partnerships; the use of private derivatives to shift wealth; the advantages of selling a family limited partnership interest to a grantor trust; defined value formula clauses; the possible use of a leveraged GRAT to facilitate GST planning; post-mortem planning with note freeze partnership; the use of family limited partnerships and charitable remainder trusts; the leveraged buy-out charitable lead annuity trust; the leveraged reverse freeze family limited partnership; and the best ideas for allowing a client to be in control of a family limited partnership.
- Who Do you Trust, and How Much Do You Trust Them?
Bruce M. Stone, J.D.
Planning and drafting techniques to control, refine and even take away beneficial interests in trusts without endangering marital and charitable deductions will be discussed. The discussion will focus on existing Florida statutes and proposed changes, and on a fairly recent private letter ruling illustrating how drafting for flexibility can be accomplished and still obtain favorable tax treatment. In addition, drafting to provide for posthumous children (whether conceived before or after death of the biological parent) will be explored.
- Sorting, Sifting, and Synthesizing What You Know About Estate Planning
Jerome M. Hesch, M.B.A, J.D., and Turney Berry, J.D.
We will first review the central insights of various estate planning ideas, from the commonplace to the esoteric, from bread and butter to flights of fancy and mention the common transfer tax goals and non-tax goals an individual desires to accomplish. We will then examine how many of these tax and non-tax goals these estate planning techniques can accomplish. Since no one technique can realistically satisfy all of these goals, we will weigh and evaluate the risks and the benefits in applying each of those planning ideas in different client situations. Economic effectiveness, tax risk, and client acceptance will be among the key criteria used in our analysis.
- Panel Discussion: Recent Development and Hot Topics
Bruce H. Gordon, J.D.
All speakers have agreed to participate in a fast-paced panel discussion to complete our day together. This will be a unique opportunity to hear our speakers exchange their views on a wide range of important topics. Questions submitted during the registration process will provide the focus of the panel's attention along with others developed with the help of our Seminar Planning Committee. The questions selected will be included in our materials and displayed in a PowerPoint slide show at the seminar. This will allow those attending in person or at a remote location to follow along and anticipate the range of topics to be covered. We will include questions that address hot topics culled from each speaker's presentation. We will also address any related recent developments that would include cases, rulings and legislation, including pending legislation. Special emphasis will be on questions that address the many practical issues encountered rouinely in a professional tax and estate planning practice, including what to do in this period of temporary certainty. We anticipate selecting approximately 25 questions (about 5 for each speaker) with a view toward discussing all questions in 50 minutes. The Moderator will be responsible for moving the program along in order to accommodate our time limitations. In the event that we do not have time to address every question, we have asked our speakers to stay for a reasonable period of time after the seminar to address your concerns.
Don't hesitate to contact us at 727-767-4199 if you have any questions. We look forward to seeing you at the next Seminar!
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Information on previous seminars since 2009 are still available. View them at: