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!

Listen to women in the profession talk about how they were able to overcome barriers and achieve their accomplishments while not falling prey to the “superwoman” mentality.

The presentation is about recent developments regarding federal estate and gift taxes. We will review general procedural and substantive updates regarding estate and gift taxation, including changes in the law that impact the filing of estate and gift tax returns.

This interactive session will review an ultra high net worth family case study and possible discovery approaches to develop an estate plan. The discussion will include an illustration of the family’s current estate plan, potential multi-generational planning strategies, and qualitative issues to explore. The session will include smaller group break out discussions and a larger group debrief.

The field of philanthropy is evolving faster than ever, with new knowledge and innovation, along with hazards and even harmful practices to avoid. Recent events created urgency in philanthropic responses, shed light on the incredible growth of donor-advised funds, and sparked conversations on being a better donor. The social impact landscape and toolbox require an updated look at the current context for social change, from philanthropy to social entrepreneurship to impact investing, advocacy, business influence, leadership, purchasing power, and more. Advisors are expected to be fluent in philanthropic conversation and tools. How do we help our clients navigate these changing times and take advantage of various planning tools that are readily available to do good? How can we help those seeking new knowledge and support as they shift to devote more time and resources to deepen or refresh their role as philanthropists? This session is designed for advisors like you to integrate philanthropic concepts to further your practice and personal development in this moment of need, change, and action.

Private Equity and Opportunity Zone fund managers typically receive a special equity interest in the fund commonly referred to as a "carried" or "profits interest", as incentive compensation for managing the fund. Successful managers that earn a return exceeding the fund's hurdle rate often receive 20% of the fund's profits creating significant value to the fund manager over the life of the fund. This session will explore estate planning opportunities for the Manager's carried interest comparing different approaches and highlighting income tax and gift tax technical issues including application of IRC Section 2701. In addition, we will discuss valuation of the Manager's carried interest for gift tax purposes including significant factors impacting the current value and potential future value of a successful fund.

This session will engage the participant in understanding languages of appreciation and how to leverage them to create a sustainable culture of belonging and relevance. Take part in dynamic conversations and gain tools and techniques to engage and retain BIPOC teammates.

The Great Resignation is a phenomenon where record numbers of people are leaving their jobs during the COVID-19 pandemic. Join this session to learn how to navigate the ripple effects of the pandemic and re-evaluate how to retain talent, particularly women who have been the most impacted.