Understand the current state of and outlook for growth, employment, profits, inflation and interest rates, as well as what it means for the capital markets.

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

As baby boomers and other business owners face issues of aging, health concerns and the desire to retire, what is to be done with the business? Will family members step in to take over? Is there liquidity to address possible transfer tax issues? If no interested family members, are there potential buyers that should be addressed? What are the goals of the business owner? What are special succession planning challenges facing owners in different professions? This Program will address a wide range of planning concerns that must be faced from both a tax and a non-tax perspective. Special attention will be paid to transferring professional practices, such as accounting., medicine and law.

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.

Many financial planning practitioners handle investment strategy for clients as well, but do not use private alternative investments as part of their investment strategy. In this session, we will explore options (some old, some new) available to financial planners in the alternative investment space. We will plan to dig into some common misconceptions about the often misunderstood private alternatives asset class, and help attendees better understand the risk, and pros/cons of various options available to them to incorporate use of alternative investments into their practices.

In recent years, US stocks have far outperformed international stocks and growth stocks have far outperformed value stocks. That has led many to question the benefits of diversification and ask what they should do when an investment strategy performs poorly. This session covers how practitioners should respond when a strategy performs poorly.

In this session, we'll show you powerful tools to automate tedious back-office tasks and free up your time. No technical expertise needed! We'll help you: reimagine and optimize how your practice operates, automate client tracking and insights so you can deliver an exceptional client experience at scale, and free up your time to focus on building meaningful relationships with your clients. We will incorporate a live demonstration of our automations to show you how easy it is to start building!

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.

The only constant in partnership taxation seems to be change. This session will highlight certain recent federal tax developments affecting partnerships and their partners. This session is designed to cover considerations that arise in reporting and transactions involving partnerships, and may include the following: the centralized partnership audit regime (BBA), potential international considerations, and TCJA and CARES Act related guidance.

This is a fast paced session to update you on 2022 individual tax issues including new legislation, regulations, IRS rulings and tax court decisions. Planning and preparation issues are included in this class on mid-year 2022 tax news.

The session provides information essential to all peer reviewers, including an update on the Enhanced Audit Quality (EAQ) initiative, as well as a high-level overview of changes to Peer Review standards and guidance.

Entrepreneurs have a unique set of estate and income tax problems, most of which are interrelated and require a planner who is well versed in both. This presentation will focus on the practical aspects of planning for the transfer of wealth for closely-held business owners whether they be in a family business or otherwise.

This session will explore the NIMCRUT and its close cousin, the Flip-CRUT in some detail, highlighting the NIMCRUT’s use in philanthropic planning. Additionally, the session will review suitability, investment approaches, administration, and pitfalls arising from the selection of the NIMCRUT format.

This session will focus on recent developments including the final regulations defining real property for like-kind exchanges, hot topics in like-kind exchanges and state tax issues to consider in an exchange.

Forms 706 and 709 are both extensively filed and often times incorrect through insufficient disclosures. Preparing very few Forms 1041 can lead to errors as well. Your instructors believe there are NO stupid questions and invite you to bring your questions to this interactive session. In fact, the worst question is the one never asked.

Federal loans, private loans, subsidized loans, unsubsidized loans, income-based repayment, income contingent repayment, consolidation, deferment, forbearance, forgiveness. Confused yet? These are the terms you need to know as you help your clients navigate the education planning process both before their children go off to college and after graduation. With total student loan debt exceeding the $1.6 trillion mark, interest rates remaining at all-time low levels, and widespread economic relief ending for millions of federal education loan borrowers, advisors need to help their clients develop an optimal tax-efficient repayment strategy for a unique type of consumer debt where traditional debt management strategies simply won't cut it.

A panel of financial planning experts will share their best ideas for optimizing income and wealth in 2022 and beyond.

In addition to reviewing the general framework in individual tax planning for our families and the implications of 2017’s Tax Cuts and Jobs Act in planning, 2021's American Rescue Plan Act, and current legislation, our session will focus on some financing nuances associated with the medical expense deduction (i.e., retirement planning distributions and home equity loans), the tax benefit rule, and the interaction of the medical expense and home equity deductions in planning. In addition, the Alternative Minimum Tax will be reviewed. If time permits, an income tax case study will illustrate the impact of these various provisions.

This session will cover the importance of planning for the modest estate owner, making the portability election vs. use of a credit shelter trust, state death tax considerations, filing the decedent's final return including the use of losses, disclaimers, administrative and fiduciary elections available to the executor including Sections 645 and 663(b), gift tax elections, along with elections available if the decedent was an owner in a partnership or S corporation, and much more!

A revolution in BI tools has unlocked a new way to work: Fast. Efficient. Direct. But to unlock the full potential, you must move beyond yesterday’s methods. In this session, you will see the application of Power BI and modern Excel using real-world scenarios. Come learn how these modern tools allow you to unlock your superpowers and create more dynamic and impactful insights.

Given the world’s current state with unforeseen catastrophic events, insurance carriers have been greatly impacted with Billions of dollars being paid out. Rates are on the rise and now it is more important than ever to have a complete review of your personal insurance policies to ensure there are no gaps in coverage. This discussion will highlight commonly overlooked coverages, critical items, and exposures that homeowners need to be aware of. Knowing what you need to be mindful of will help you identify your risks so that there are no surprises in a difficult situation. We will cover lessons learned from recent catastrophic events, including hurricanes, sexual harassment suits, and how to protect yourself against exposures during these challenging times.

Demystifying Distributable Net Income (DNI) – This session will discuss the theory behind distributable net income (DNI), how the Internal Revenue Code defines DNI and the three reasons why DNI is important. The program will review sample calculations of DNI and how DNI gets reported on a Form 1041. The program will discuss how DNI gets allocated among the beneficiaries of a simple trusts and complex trust including a discussion of the tier system, the separate share rule, the 65 day rule, specific bequests and distributions in kind. This program will incorporate drafting techniques to incorporate into estate planning documents to achieve the best income tax results.