Advanced Estate Planning (as part of AICPA & CIMA ENGAGE 2022)

Jun 5, 2022 ‐ Jun 8, 2022


This includes sessions from the conference: Advanced Estate Planning (as part of AICPA & CIMA ENGAGE 2022)

Standard: $379.00

Products

Estate, Gift and Generation-Skipping Tax Update | preceded by the P. Thomas Austin Personal Financial Planning Division Scholarship Award

Preview Available

Estate, Gift and Generation-Skipping Tax Update | preceded by the P. Thomas Austin Personal Financial Planning Division Scholarship Award

Jun 6, 2022 9:30am ‐ Jun 6, 2022 10:45am

This session will review recent cases, rulings and legislation in the area of estate, gift and generation-skipping tax. How those new rules impact estate planning approaches will also be discussed.

Speaker(s):
Standard: $49.00

Community Property Basics for Accountants and other Planners

Preview Available

Community Property Basics for Accountants and other Planners

Jun 6, 2022 11:15am ‐ Jun 6, 2022 12:05pm

Understanding what is community property is key to helping a married client with their planning goals and objectives. Although community property predominantly exists in 11 states, many clients move in and out of these states and bring their community property with them. Many of the non-community property states (or common law states) have laws that address community property brought to their state. This course will explain: (1) how assets obtain their classification as community or separate property, (2) what presumptions and rules are applied in classifying an asset as community property or separate property, (3) the significance of methods of holding title in determining whether an asset is community or separate property, (4) how agreements between spouses impact these classifications (5) the consequences of moving to or from a community property state and (6) the impact of community property on income taxes and transfer taxes.

Speaker(s):
Standard: $49.00

IRAs at Death & Beyond: Planning for post-mortem distributions after the proposed regulations implementing the SECURE Act

Preview Available

IRAs at Death & Beyond: Planning for post-mortem distributions after the proposed regulations implementing the SECURE Act

Jun 6, 2022 11:15am ‐ Jun 6, 2022 12:05pm

After much delay and anticipation, Treasury has finally promulgated the proposed regulations to implement the SECURE Act. It includes many refinements to the post-mortem distribution rules. Reviewing beneficiary designations and otherwise updating estate plans will be necessary. Specifically, this session will include the following: A review of how the new regulations are structured Flowcharts to distill the new rules to common practical situations Nuisances to the new 10-year rule Planning for the surviving spouse Planning to capture the exceptions to the new 10-year rule

Speaker(s):
  • Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), Partner, Keebler and Associates, LLP
Standard: $49.00

Legislation and Regulation Updates

Preview Available

Legislation and Regulation Updates

Jun 6, 2022 1:30pm ‐ Jun 6, 2022 2:45pm

The failure to pass significant partisan legislation 2021 surprised us all. However, the Democrats remain likely to capture the moment. They last controlled the House, Senate and the Presidency in 2009-2010 and 1993-1995 before that. This session will focus on the latest proposed changes (or legislation) and planning ideas.

Speaker(s):
  • Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), Partner, Keebler and Associates, LLP
Standard: $49.00

How to Invest in a Diverse and Inclusive Workforce for Maximum Returns (All Tracks)

Preview Available

How to Invest in a Diverse and Inclusive Workforce for Maximum Returns (All Tracks)

Jun 6, 2022 1:30pm ‐ Jun 6, 2022 2:45pm

Join us to hear insights from diverse (in background and role) leaders from within the accounting profession who will explain how to make investments in a diverse talent, as well as in creating an inclusive workforce to increase your pipeline and retention rates to expand leadership representation.

Speaker(s):
Standard: $49.00

The Exemption from the Generation-Skipping Transfer Tax: The Basics and Beyond

Preview Available

The Exemption from the Generation-Skipping Transfer Tax: The Basics and Beyond

Jun 6, 2022 3:00pm ‐ Jun 6, 2022 4:15pm

The current generation-skipping transfer tax has been a part of our transfer tax system for over 30 years and yet it is still a topic that confounds many advisers. Each taxpayer may allocate GST exemption to gifts made during life or at death. The GST exemption also may be automatically allocated if the taxpayer does not elect out of the automatic allocation rules, which are complex. We will explain the rules for automatic and manual allocation on gift and estate tax returns, common return preparation problems and mistakes, and possible options to address prior mistakes. Learn about some GST exemption basics and practical tips, as well as about some common errors and misconceptions that advisers should know about regarding allocation of GST exemption.

Speaker(s):
Standard: $49.00

Inbound Tax Planning

Preview Available

Inbound Tax Planning

Jun 6, 2022 3:00pm ‐ Jun 6, 2022 4:15pm

Presenters will discuss the US income tax and transfer tax implications for non-US persons buying U.S. real estate or securities and the most tax efficient structures to consider. Will also discuss planning related to leaving assets to US beneficiaries.

Speaker(s):
Standard: $49.00

From Idle to Ally to Advocate - LGBTQ+ Inclusion in Action (All Tracks)

Preview Available

From Idle to Ally to Advocate - LGBTQ+ Inclusion in Action (All Tracks)

Jun 6, 2022 3:00pm ‐ Jun 6, 2022 4:15pm

Join us to hear the Co-chairs of the AICPA LGBTQ+ Initiatives committee give an overview of the strategic initiatives, as well as the mission and vision of the committee. During this session you will also hear about a new resource that Dr. Jones assisted the committee in creating, which will aid your understanding of the importance of being an advocate to your LGBTQ+ workforce and community, and provide actions to leverage on your inclusiveness journey.

Speaker(s):
  • Nick Moore, Senior Manager, LGBTQ+ Initiatives Committee Co-Chair, Grant Thornton LLP
  • Ozoemena Nnamadim, CPA, Senior Manager for Student Pipeline Initiatives and LGBTQ+ Inclusion, AICPA & CIMA
  • Wynde C. Jones, PhD, Owner, The Jones Agency
Standard: $49.00

Contributing to an HSA Beyond Age 65 - Navigating Medicare's Rules (PFP, EST, TAX)

Preview Available

Contributing to an HSA Beyond Age 65 - Navigating Medicare's Rules (PFP, EST, TAX)

Jun 7, 2022 8:00am ‐ Jun 7, 2022 9:15am

For clients wishing to contribute to a Health Savings Account beyond age 65 due to eligible group health plan coverage, navigating the rules of enrolling in Medicare later are fraught with confusion. This session will review the rules to ensure that those who do defer Medicare enrollment can avoid the lifetime late enrollment penalties while also covering several common questions and pitfalls so you can best advise clients on their choices when working past age 65.

Speaker(s):
  • Kelley C. Long, CPA/PFS, CFP®, Financial wellness coach and consultant, Financial Bliss with Kelley Long
Standard: $49.00

Grantor Trust Planning

Preview Available

Grantor Trust Planning

Jun 7, 2022 8:00am ‐ Jun 7, 2022 9:15am

Did Grantor Trusts Survive the Challenges of the 2021 Tax Proposals? What Planning Can Be Done? Are GRATs, SLATs and IDGTs still viable planning techniques?

Speaker(s):
Standard: $49.00