NTI 2018 CONFERENCE BIG ISLAND OF HAWAII

Transcription

1 Includes coverage of Tax Cuts and Jobs Act of 2017 NTI 2018 CONFERENCE BIG ISLAND OF HAWAII FAIRMONT ORCHID HAWAII NOVEMBER 25 - DECEMBER 2, 2018

2 2 NTI 2018 CONFERENCE PROGRAM FAIRMONT ORCHID BIG ISLAND OF HAWAII NOVEMBER 25-DECEMBER 2, 2018 Location: Airports: Hilo Transfers: Directions: Weather: Area Info: FAIRMONT ORCHID 1 NORTH KANIKU DRIVE, KOHALA COAST, HAWAII, Phone: (808) The two closest airports to The Fairmont Orchid are Kona International Airport (KOA) and Hilo International Airport (ITO) Car Rentals are highly recommended In Kailua-Kona, the month of December is characterized by essentially constant daily high temperatures, with daily highs around 82 F throughout the month, rarely exceeding 85 F or dropping below 79 F. Visit: THE FAIRMONT ORCHID HAWAII 8-Day/7-Night Package Discover The Fairmont Orchid Hawaii, a luxury Hawaii resort and spa beautifully located on the majestic Kohala Coast on the Big Island of Hawaii. The hotel is surrounded by 32 oceanfront acres of lush tropical gardens, cascading waterfalls and a tranquil white sand beach and lagoon. Fairmont Orchid Hawaii is a Four Diamond resort hotel featuring an award-winning Spa, a 10,000 square foot ocean side pool, six restaurants, beach club, year-round children s program, golf, fitness center, tennis pavilion and the exclusive Fairmont Gold Floor. Check-in: 4:00pm Check-out: 11:00am (Surcharges may apply for late checkouts) Hotel Rating: Four Diamond Parking: Complimentary self parking

3 3

4 Accommodations: 4 Ocean View: Beautiful angled Pacific ocean view from the lanai (balcony). Luxuriously appointed, offering 42 LCD HD Flat Screen television with built in media hub and ipod adapter, refrigerator, Keurig coffee maker, spacious marble bathroom with separate shower and bathtub, and a private furnished lanai. Room size is 522 square feet. One king bed or two queen beds. Deluxe Ocean View: Same room as Ocean View except that the view is more direct. Ocean Front: Spectacular full ocean view of the Pacific. Luxuriously appointed, offering 42 LCD HD Flat Screen television with built in media hub and ipod adapter, refrigerator, Keurig coffee maker, spacious marble bathroom with separate shower and bathtub, and a private furnished lanai. Room size is 522 square feet. One king bed or two queen beds. LIMITED AVAILABILITY. Fairmont Gold Ocean View Club: Located on the Resort s exclusive 6 th floor of the North Tower Club Level, Fairmont Gold rooms offer all the comforts of home with access to an exclusive Gold lounge and outdoor lanai (patio) and service from the Fairmont Gold concierge staff. Residential in style, the Fairmont Gold rooms boast 500 thread count bed linens, plush carpeting, sleek marble bathrooms and a view of the beautiful Pacific from the lanai. Amenities include a 42 LCD HD Flat Screen television with built in media hub and ipod adapter, refrigerator, Keurig coffee maker, spacious marble bathroom with separate shower and bathtub, and a private furnished lanai. Room size is 522 square feet. One king bed or two queen beds. LIMITED AVAILABILITY. Hotel Package includes: 7-night hotel accommodations including hotel room taxes, and resort fee. Additional charge of $75 per day plus taxes for each additional person beyond two persons, in a guest rooms. Charges for rollaway may apply. NO REFUNDS FOR EARLY DEPARTURES. HOTEL PACKAGE COST- 8 DAYS/7 NIGHTS (Per Person) Double Occupancy Room category Package Cost Run of House- Ocean View- Deluxe Ocean View $1,249 Guaranteed Deluxe Ocean View $1,449 Ocean Front** $1,849 Fairmont Gold Club- Ocean View** $1,849 ** Very limited availability.

5 5 HOTEL PACKAGE PAYMENT: With reservations: September 1, 2018 $200 per person (see reservation form below) Balance Due Hotel prices are subject to change prior to making reservation. Hotel Cancellation: Refunds for hotel cancellations will be made, less a $100 per person administrative fee, if cancellation is made in writing on or before September 1, For cancellations after September 1, 2018,, any portion of the hotel package cost not refunded by the hotel to NTI will be deducted from the refund. Any cancellations must be made in writing and ed to conferences@nticpe.com or faxed to No refunds for early departures.

6 6 Hotel Amenities and Services: Guests of the Fairmont Orchid, Hawaii are treated to luxury resort amenities featuring their Spa without Walls, a 10,000 sq. ft. oceanfront swimming pool and 24-hour fitness center. Guest activities include cultural hikes to the nearby petroglyph field, lei making ocean side on a grassy knoll, Hawaiian outrigger canoe paddling in the open ocean, stand up paddle boarding in the bay, snorkeling adventures and more.keiki between the ages of 5-12 years are welcome to join the fun at the resort s Keiki Aloha Children s program. Feel free to contact their Concierge Team to assist with planning your Hawaii Island vacation experience.

7 7

8 8

9 9 Restaurants: Enjoy the Kohala Coast sunset, delicious offerings and romantic fine dining in Hawaii at their AAA Four Diamond award-winning Brown s Beach House or dip your toes in the sand for a more casual dining experience at Hal Kai Restaurant. The sushi at Norio s Japanese Steakhouse and Sushi Bar in the best on the island, and the sumptuous three-day rotating breakfast buffet at Orchid Court will start your day off right. After enjoying a meal at one of their restaurants, end the day with a tropical libation, beautiful Kohala Coast sunsets and live music at Luana Lounge. Brown s Deli offers Kona Coffee, house made sandwiches, pizzas and salads. Visit the Kahakai Bar on the beach for a refreshing tropical libation just steps from the gentle surf.

10 10

11 11 Hawaii: The Big Island (officially named Hawaii) is the largest island in the United States Hawaiian archipelago in the Central Pacific. Its diverse terrain spans colored-sand beaches at Papakolea (green) and Punalu u (black) to lush rainforest. Within Volcanoes National Park, there are 2 active volcanoes, Kilauea and Mauna Loa. Hapuna Beach and Kahulu u Beach ark n the west are popular snorkeling sites. Life on the Big Island is a little bit slower and locals like it that way The natural beauty and ecological features of the island are a draw for nature lovers and outdoor enthusiasts. Suggested Activities: Hawaii Volcanos National Park Mauna Kea Mountain Anaeho omalu Beach Hapuna Beach State Recreation Area Kauna oa Beach (Mauna Kea Beach) Ka upulehu Beach Keokea Beach Park Mahukona Beach Park Spencer Beach Park Walalea Bay of 69 Beach

12 12 NTI 2018 CONFERENCE SCHEDULE THE FAIRMONT ORCHID BIG ISLAND OF HAWAII NOVEMBER 25-DECEMBER 2, 2018 DATE MEETINGS SOCIAL EVENTS/TOURS 11/25 Sunday Arrival - no meeting scheduled 6:00-6:30pm: Hospitality Desk- Welcome to Hawaii Orientation Meeting 11/26 Monday 11/27 Tuesday 11/28 Wednesday 11/29 Thursday 11/30 Friday 12/01 Saturday 7:30am-12:50pm meeting Individual Tax Update Under Tax Reform Speaker: Christopher W. Hesse, CPA CPE Hours: 6 Group Live Taxes 7:30am-12:50pm meeting: Estate, Gift, Benefits and Retirement Planning Update after Tax Reform Part I Speaker: Albert L. Grasso, JD, LLM CPE hours: 6 Group Live Taxes Day of leisure no meeting scheduled Day of leisure no meeting scheduled 7:30am-12:50pm meeting: Business Tax Developments Under Tax Reform Speaker: Christopher W. Hesse, CPA CPE Hours: 6 Group Live Taxes 7:30am-12:50pm meeting: Estate, Gift, Benefits and Retirement Planning Update after Tax Reform Part 2 Speaker: Albert L. Grasso, JD, LLM CPE hours: 6 Group Live Taxes 6:00-7:00pm: Reception Hosted by NTI 9:00-10:00am: Spouse/Guest Breakfast hosted by NTI 12/02 Sunday Recommended day of departure Note: Continental breakfast will be served in the meeting room starting at 7:00am for participants only. Participants receive 6 CPEs for attending each live session and can receive additional CPEs (equal to the number of CPEs purchased) by completing optional self-study courses. Self-study materials will be available in modules of 2 CPEs and 4 CPEs (taxation and A&A) and will be distributed either by an on-line downloadable PDF format or distributed at the conference in manual format, at the customer s option. Summary of CPEs available at this program: Live Group study= 24 CPEs; Self-Study=16 CPEs for a total of 40 CPEs. CPE BREAKOUT: Group live CPE (4 days at 6 CPEs per day) Self-study supplement* Total CPE 24 CPE hours 16 CPE hours 40 CPE hours *Distributed either on site or in a downloadable PDF format

13 Who Should Attend: CPAs and other professionals who deal in taxation, accounting and auditing. 13 Details on courses: Unless otherwise stated, all courses have the following attributes: Delivery method: The live segments of the program (6 CPE hours per session) are categories as Group Live, while the self-study supplement (2 to 4 CPEs per session) is categorized as Self Study. Program level: Update Prerequisites: General understanding of taxation, accounting and auditing Advance preparation: None TOPIC DESCRIPTIONS: Includes coverage of Tax Cuts and Jobs Act of 2017 Individual Tax Update Under Tax Reform (including tax changes under the Tax Cuts and Jobs Act of 2017) Objective: To discuss recent developments related to federal income taxation of individuals including significant changes made by the Tax Cuts and Jobs Act of This course focuses on the various tax law changes involving individuals made by the Tax Cuts and Jobs Act of 2017, and planning related to those changes. Topics include a review of the changes in individual tax rates, dealing with state and local taxes, planning for interest expense, strategies in dealing with the primary residence, and more. Recommended CPEs: 6 hours. Field of study: Taxes Business Tax Developments Under Tax Reform (including tax changes under the Tax Cuts and Jobs Act of 2017) Objective: To address recent developments related to the federal income taxation of businesses including those changes made by the Tax Cuts and Jobs Act of This course addresses tax issues business tax changes made by the Tax Cuts and Jobs Act of Topics include: a review of C corporation and pass-through entity tax rates, changes to the cash basis of accounting, new expensing rules using bonus and Section 179 depreciation, changes made to real estate taxation including like kind exchanges, changes to net operating losses, anti-abuse provisions, choice of entity, conversion to and from S and C corporation, and more. Recommended CPEs: 6 hours. Field of study: Taxes Estate, Gift, Benefits and Retirement Planning Update after Tax Reform- Part 1 and 2 (including tax changes under the Tax Cuts and Jobs Act of 2017) Objective: To discuss a variety of new developments related to estate, gift, employment benefits and retirement planning including those made by the Tax Cuts and Jobs Act of This course deals with recent changes to estate and gift taxation, employment benefits and retirement plans made by the Tax Cuts and Jobs Act of Topics include changes to the estate tax exemption, phase outs of the estate tax, basis changes, state estate issues, planning for benefits in light of tax reform, changes made to

14 14 retirement plans and IRAs, overall estate and gift tax planning in the new tax environment, retirement planning, and more. Recommended CPEs: 6 hours per day. Field of study: Taxes Albert L. Grasso, JD, LLM SPEAKER BIOGRAPHIES: Mr. Grasso, an attorney, is counsel to and former President of the law firm of Chuhak & Tecson, P.C. in Chicago. He started his professional career in Chicago as an associate with the international law firm of Baker & McKenzie. Thereafter, he was a partner with another Chicago law firm until he left to become a founding member of the initial managing partner of Chuhak & Tecson, P.C. His practice is concentrated in tax and benefit planning for businesses (including tax-exempt organizations) and individuals. He previously headed the Tax and co-chaired the ERISA practices of the firm. Mr. Grasso was formerly as Assistant Professor at the Walter E. Heller College of Business Administration of Roosevelt University in Chicago. He taught college and graduate level courses on employee benefits and federal income, estate and gift taxes for individuals, partnerships and corporations. In published surveys of his peers in the legal profession, Mr. Grasso has repeatedly been selected as both a Leading Lawyer and an Illinois Super Lawyer. A member of the American, Illinois, Chicago and District of Columbia Bar Associations, Mr. Grasso is also admitted to practice before the United States Supreme Court, the Court of Appeals for the Seventh Circuit, the United States Tax Court and state and federal courts in Illinois and he District of Columbia. Although he is primarily a business and tax attorney, he has tried, argued or briefed tax, employee benefit and other cases at all court levels, including the U.S. Supreme Court. Also, he has dealt with the Internal Revenue Service and Department of Labor on all aspects of tax and benefit matters at the local, appellate, regional and national levels. He regularly has cases on the Tax Court Trial calendar. Mr. Grasso is the author of numerous books, including Al Grasso s Tax Briefs (four volumes,) AICPA Experts Premier Tax Update, and Compensation Issues in Not For Profit Organizations, Pension and Deferred Compensation Plans, Retirement Planning: A Key to the Future, Unrelated Business Income Tax, and Compensating Employees of Tax-Exempt Organizations. He is also co-author of Partnerships-Taxable Income and Distributive Shares, Closely Held Corporations (two volumes), and other publications. Mr. Grasso was a member of the Advisory Board for the Accountant s Business Manual and is frequently requested to edit manuscripts prepared by other tax and benefit practitioners. Christopher W. Hesse, CPA Mr. Hesse is a principal in the national tax office of CliftonLarsonAllen LLP, has more than 35 years of tax experience in public accounting and more than 30 years of speaking and training experience. His career experience includes leading a 200-person tax practice, extensive writing and analysis services, instructing at numerous seminars and conferences throughout the country, and testifying before legislative committees on tax policy matters. Hesse currently serves as a member of the AICPA Tax Executive Committee. Mr. Hesse was born and raised in the Portland, Oregon area, on the farm that had been in the family since In 1987, the farm operations re-located to Moses Lake, Washington. CPE Pricing: Up to 24 CPEs Up to 32 CPEs Up to 40 CPEs By December 31, 2017 $1,297 $1,348 $1,399 By January 31, 2018 $1,347 $1,398 $1,449 By May 31, 2018 $1,397 $1,448 $1,499 After May 31, 2018 $1,447 $1,498 $1,549 Cost includes all materials, continental breakfast at each session, (for participants only), and a sunset cocktail reception for you and your family.

15 Group discounts: 10% for 3 or more participants 20% for 5 or more participants 15 Conference Cancellation Policy: Conference fee will be refunded in full only if notice is received in writing at least 60 days prior to the first day of the conference. With respect to a cancellation occurring within 60 days, no refund shall be granted but credit will be given toward a future conference. This policy applies to the conference fee only and not to hotel costs. For more information regarding concerns and administrative policies, please go to our website: or contact our office at (Extension 1). Licensing Designations: NTI is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NTI NASBA Sponsor Number: QAS Self-Study Requirements: In accordance with the new NASBA Registry - QAS standards, all self-study credit hours are determined based on a 50-minutes-per-CPE-hour measurement and have required feedback questions throughout the course. Credit measurements may vary from state to state. Your State Board of Accountancy makes the final determination of CPE credits. The self-study portion of the courses must be completed within one year of the conference dates. Enrolled Agents: NTI has entered into an agreement with the Office of Professional Responsibility, Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the Office of Professional Responsibility as to the quality of the program or its contribution to the professional competence of the enrolled individual. CPE credits earned by enrolled agents directly to the IRS in accordance with the IRS requirements for CPE providers. Enrolled agents must provide us with their PTIN number so that we may report CPE directly to the IRS. IRS Approval information: Provider Number: BTYZG

16 16 CFPs: NTI is registered with the Certified Financial Planner Board of Standards, Inc. CLE: Tax courses qualify for CLE in most states. CLE credit is granted on a scale of 60 minutes per hour versus 50 minutes for CPE. Please ask for details.

17 How to Register: HAWAII NOVEMBER 25-DECEMBER 2, CALL (Extension 1), fax to (or and register by credit or debit card (MC/VISA) or check. Please return this form to the address at the bottom of the page. REGISTRATION FORM First and last name Spouse/companion s name(s) Address City/Town State Zip Code Telephone Facsimile address Check one: By Dec 31, 2017 CONFERENCE INFORMATION By Jan 31, 2018 By May 31, CPEs $1,399 $1,449 $1,499 $1, CPEs $1,348 $1,398 $1,448 $1, CPEs $1,297 $1,347 $1,397 $1,447 After May 31, 2018 Cost includes all materials, continental breakfast at each session, (for participants only), a sunset cocktail reception for you and spouse/guest. Days you are attending: (check all that apply): Please check Date Topic Individual Tax Update Under Tax Reform (6 CPEs-Group Live-Taxes) Estate, Gift, Benefits, Retirement Planning after Tax Reform- Part 1 (6 CPEs-Group Live-Taxes) Business Tax Developments Under Tax Reform (6 CPEs-Group Live-Taxes) Estate, Gift, Benefits, Retirement Planning after Tax Reform- Part 2 (6 CPEs-Group Live-Taxes) HOTEL INFORMATION (Nights of November 25-December 1, 2018) (departure on December 2, 2018) Please (8 days/7 nights) (Per Person) Double Occupancy Please check: Room category check Package Cost ROH- OV or Deluxe OV $1,249 Guaranteed Deluxe OV $1,449 Ocean Front ** $1,849 Arrival date: Fairmont Gold Club- Ocean View** $1,849 Departure date: ** limited availability Cost of extra nights and additional persons: Please call for details. Hotel package payment: $200 per person due with this reservation: Balance due: September 1, 2018

18 18 PAYMENT: Pay by check (mail check to address below) Charge my credit card REGISTRATION FORM (CONTINUED) COST: Conference fee $ Hotel deposit # people x $200 = $ TOTAL AMOUNT $ MC VISA [Balance of hotel package due September 1, 2018] Card number Exp date Code State(s) for which CPE is required: I work in: Public accounting Industry Other I am a: CPA Atty PA Other CFP EA PTIN SELF-STUDY PACKET: Participants receive 6 CPEs for attending each live session and can receive additional CPEs (equal to the number of CPEs purchased) by completing optional self-study courses. Self-study materials will be available in modules of 2 CPEs and 4 CPEs (taxation and A&A). Summary of CPEs available at this program: Live Group study= 24 CPEs; Self-Study= 16 CPEs for a total of 40 CPEs. Please tell us how you would like to receive your self-study materials: (CHECK ONE) On-line access to self-study courses in a downloadable PDF format Distribute self-study courses to you on-site at the conference Hotel cancellation: Refunds for hotel cancellations will be made, less a $100 per person administrative fee, if cancellation is made in writing on or before September 1, 2018 For cancellations after September 1, 2018 any portion of the hotel package cost not refunded by the hotel to NTI will be deducted from the refund. Any cancellations must be made in writing and ed to conferences@nticpe.com or faxed to No refunds for early departures. Conference Cancellation Policy: Conference fee will be refunded in full only if notice is received in writing at least 60 days prior to the first day of the conference. With respect to a cancellation occurring within 60 days, no refund shall be granted but credit will be given toward a future conference. This policy applies to the conference fee only and not to hotel costs. On September 1, 2018, I authorize NTI to charge my credit card noted above for the balance of the hotel package. Signed: CALL (Extension 1), fax to (or conferences@nticpe.com) and register by credit or debit card (MC/Visa) Please: Fax this form to , or this form to: conferences@nticpe.com, or Mail this form to: NTI Conferences, P.O. Box 375, Burlington, MA For more information, please visit our website at: Rev