ALI-ABA Course of Study Estate Planning for the Family Business Owner
|
|
- Abraham Strickland
- 5 years ago
- Views:
Transcription
1 ALI-ABA Course of Study Estate Planning for the Family Business Owner Cosponsored by the ABA Section of Real Property, Trust and Estate Law - ABA Section of Taxation July 9-11, 2008 Boston, Massachusetts PROGRAM FACULTY PARTICIPANTS TABLE OF CONTENTS Page xi xiii STUDY MATERIALS 1. Fact Pattern By Myron E. Sildon 2. Income and Transfer Tax Aspects of the Entity Form By Samuel A. Donaldson 3. Now You See It; Now You Don't: Capacity in the Planning Process By Mark B. Edwards 4. Buy-Sell Agreements By Eric A. Manterfield 5. Practical and Creative Uses of Life Insurance in the Closely Held Business By Charles L. Ratner 6. Valuation Issues for the Family Business By Constance L. Ochs 7. Estate Planning Hot Topics and Current Developments By Steve R. Akers 8. Charitable Contribution Planning Opportunities - Presentation Outline By Michael V. Bourland 9. Charitable Remainder Trusts - Reference Outline By Jeffrey N. Myers, Jason R. Mahon, and Michael V. Bourland 10. Public Charities and Private Foundations - Reference Outline By Darren B. Moore, Deren L. Worrell, and Michael V. Bourland 11. Charitable Lead Trusts By Deren L. Worrell and Michael V. Bourland 12. The Place of the Gift Tax in an Estate-Tax Dominated World By Mark B. Edwards 13. Advanced Transfer Techniques By Marjorie J. Stephens ix
2 14. Asset Protection Planning for the Family Business Owner 641 By Elizabeth M. Schurig Asset Protection Planning for the Family Business Owner 643 Are Business Entities a Viable Option for Personal Asset Protection? 695 A Closer Look at U.S. Asset Protection Trusts 740 The Alarming Potential for Foreclosure and Dissolution by An LLC Member's Personal Creditors 775 Fact or Fiction? 782 Comparison of Creditor's Rights Provisions of the Uniform LP Act, the 1996 LLC Act, and the 2006 LLC Act 787 Comparison of the Revised Uniform Limited Partnership Act (1976) and the Uniform Limited Partnership Act (2001) 799 Life Insurance--Summary of State Exemptions for Cash Value and Proceeds 807 Annuities - Summary of State Exemptions 817 Selected Uniform Trust Code 2000 Spendthrift Provisions Dealing with Divorce in the Family Business By Myron E. Sildon Ethics Issues in Dealing with the Family Business Owner Client - Presentation Outline By Michael V. Bourland 17. Ethics Issues in Dealing with the Family Business Owner Client - Reference Outline By David P. Dunning and Michael V. Bourland 18. Select Planning Strategies for the Family Business Owner By Eric A. Manterfield 19. Getting the Family Business Ready To Sell By Myron E. Sildon 20. Postmortem Planning Considerations for the Family Business Owner: A Review of Income, Gift, and Estate Tax Planning Issues By Steve R. Akers 21. Additional Facts for the MMC Case-(Supplemental Material) By Charleen Alderfer and Clayton P. Alderfer 22. Advanced Transfer Techniques-REVISED-(Supplemental Material) By Marjorie Stephens 23. Ways Family Businesses Survive Families-(Supplemental Material) By Charleen Alderfer and Clayton P. Alderfer 24. Charitable Contribution Planning Opportunities Fact Pattern-(Supplemental Material) By Michael V. Bourland x
3 ALI-ABA Course of Study Estate Planning for the Family Business Owner Cosponsored by the ABA Section of Real Property, Trust and Estate Law - ABA Section of Taxation July 9-11, 2008 Boston, Massachusetts Wednesday, July 9, :30 a.m. Registration and Continental Breakfast Webcast Segment A 8:30 a.m. Introductory Remarks and Course Overview 8:40 a.m. Ways Family Business Survive Families Doctors Alderfer 9:40 a.m. Income and Transfer tax Aspects of the Entity Form, Part 1 Professor Donaldson 10:45 a.m. Networking Break 11:00 a.m. Now You See It; Now You Don't: Estate Planning and Client Capacity Mr. Edwards 12:00 noon Lunch Break Webcast Segment B 1:30 p.m. Buy-Sell Agreements Mr. Manterfield 2:30 p.m. Practical and Creative Uses of Life Insurance for the Closely Held Business Owner; Coordination of the Overall Succession Plan Mr. Ratner 3:45 p.m. Networking Break 4:00 p.m. Valuation Issues for the Family Business Ms. Ochs 5:00 p.m. Questions and Answers 5:15 p.m. Adjournment for the Day Thursday, July 10, :30 a.m. Workshops and Continental Breakfast Human Issues - Doctors Alderfer Life Insurance Planning and Succession Planning Process - Mr. Ratner Valuation Issues - Ms. Ochs Webcast Segment C 8:30 a.m. Current Developments and Hot Topics Update Mr. Akers 9:30 a.m. Income and Transfer Tax Aspects of the Entity Form, Part 2 Professor Donaldson 10:30 a.m. Networking Break 10:45 a.m. Charitable Contribution Planning Opportunities Mr. Bourland 11:45 a.m. Lunch Break Webcast Segment D 1:15 p.m. The Place of the Gift Tax in an Estate-Tax Dominated World Mr. Edwards 2:15 p.m. Advanced Transfer Planning Issues Ms. Stephens 3:15 p.m. Networking Break 3:30 p.m. Asset Protection Planning for the Family Business Owner Ms. Schurig xi
4 4:30 p.m. Dealing with Issues in the Family Business Concerning Divorce and Non --"Traditional" Family Relationships Mr. Sildon 5:30 p.m. Questions and Answers 5:45 p.m. Adjournment for the Day Friday, July 11, :30 a.m. Workshops and Continental Breakfast Asset Protection Planning - Ms. Schurig Transfer Planning - Ms. Stephens Ethics Issues in Dealing With the Family Business Owner Client - Mr. Bourland Webcast Segment E 8:30 a.m. Planning and Drafting Estate Planning Documents for Family Business Owners Mr. Manterfield 9:15 a.m. Getting the Business Ready To Sell Mr. Sildon 10:15 a.m. Networking Break 10:30 a.m. Up-to-Date Tax Planning Considerations in Administering the Estate of the Family Business Owner Mr. Akers 11:45 a.m. Questions and Answers 12:00 noon Adjournment xii
5 ALI-ABA Course of Study Estate Planning for the Family Business Owner Cosponsored by the ABA Section of Real Property, Trust and Estate Law and the ABA Section of Taxation July 9-11, 2008 Boston, Massachusetts PLANNING CHAIRS Steve R. Akers, Esquire Managing Director Bessemer Trust Suite Crescent Court Dallas, TX Myron E. Sildon, Esquire Sildon Law Group, P.C. Suite 500 Plaza Center Building 800 West 47th Street Kansas City, MO Mark B. Edwards, Esquire Poyner & Spruill LLP Suite South College Street Charlotte, NC FACULTY Charleen Alderfer, Ed.D Family Therapy Group, College of New Jersey P.O. Box 7718 Ewing, NJ Clayton P. Alderfer, Ph.D. Alderfer & Associates 21 Grayson Drive Belle Mead, NJ Michael V. Bourland, Esquire Bourland, Wall & Wenzel, P.C. Suite Commerce Street Fort Worth, TX Professor Samuel A. Donaldson Associate Professor of Law and Director, Graduate Program in Taxation University of Washington School of Law William H. Gates Hall Box Seattle, WA Eric A. Manterfield, Esquire Krieg DeVault LLP Suite East Conner Street Noblesville, IN Ms. Constance L. Ochs Triad Advisory Group LLC 2539 Barrett Springs Drive St. Louis, MO xiii
6 Charles L. Ratner, Esquire Ernst & Young LLP Suite 1300 Huntington Building 925 Euclid Avenue Cleveland, OH Marjorie J. Stephens, Esquire Law Offices of Marjorie J. Stephens Suite Meadow Road Dallas, TX Elizabeth M. Schurig, Esquire Giordani Schurig Beckett & Tackett, LLP Suite Congress Avenue Austin, TX Please go to for biographical information about this faculty xiv
ALI-ABA Course of Study Planning Techniques for Large Estates April 20-24, 2009 New York, New York PROGRAM FACULTY PARTICIPANTS VOLUME 1
ALI-ABA Course of Study Planning Techniques for Large Estates April 20-24, 2009 New York, New York PROGRAM FACULTY PARTICIPANTS STUDY MATERIALS TABLE OF CONTENTS Page xi xiii VOLUME 1 1. Charitable Alternatives
More informationALI-ABA Course of Study Charitable Giving Techniques
ALI-ABA Course of Study Charitable Giving Techniques Cosponsored by the ABA Section of Real Property, Trust and Estate Law and the ABA Section of Taxation July 9-10, 2009 Seattle, Washington PROGRAM FACULTY
More informationALI-ABA Course of Study Estate Planning for the Family Business Owner
425 ALI-ABA Course of Study Estate Planning for the Family Business Owner Cosponsored by the ABA Section of Real Property, Trust and Estate Law - ABA Section of Taxation July 9-11, 2008 Boston, Massachusetts
More informationPlanning Techniques for Large Estates 2018
ANNUAL ADVANCED COURSE and LIVE VIDEO WEBCAST Planning Techniques for Large Estates 2018 LOOK INSIDE! Newly Updated to Include the Impact of Tax Reform. APRIL 25-27, 2018 AUSTIN, TX PLANNING CHAIRS (also
More informationEstate Planning for the Family Business Owner
REGISTER BY AUGUST 31 AND S AV E $ 3 0 0 * OR American Law Institute CONTINUING LEGAL EDUCATION A D D I T I O N A L R E G I S T R A N TS SAVE 50%* SEE BACK FOR D E TA I L S 25 TH ANNUAL ADVANCED COURSE
More informationEmployee Benefit Plans of Tax-Exempt and Governmental Employers Gregory F. Jacob O Melveny & Myers LLP
PLANNING CHAIRS (also on faculty) Greta E. Cowart Winstead PC David W. Powell Groom Law Group, Chartered FACULTY FROM THE GOVERNMENT (invited) Stephen LaGarde Attorney Advisor, Office of Benefits Tax Counsel,
More informationALI-ABA Telephone Seminar/Audio Webcast State Unclaimed Property Laws: Best Practices for Compliance October 20, 2009 TABLE OF CONTENTS
ALI-ABA Telephone Seminar/Audio Webcast State Unclaimed Property Laws: Best Practices for Compliance October 20, 2009 PROGRAM FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS TABLE OF CONTENTS
More informationRepresenting Estate and Trust Beneficiaries and Fiduciaries 2018
ANNUAL ADVANCED COURSE and LIVE VIDEO WEBCAST Representing Estate and Trust Beneficiaries and Fiduciaries 2018 The only national course that gives you a 360-degree view of the complex issues affecting
More informationALI-ABA Course of Study Estate Planning for the Family Business Owner
1089 ALI-ABA Course of Study Estate Planning for the Family Business Owner Cosponsored by the ABA Section of Real Property, Trust and Estate Law - ABA Section of Taxation July 9-11, 2008 Boston, Massachusetts
More informationALI-ABA Course of Study The Subprime Mortgage Crisis: From A to Z September 18-19, 2008 Washington, D.C. PROGRAM FACULTY PARTICIPANTS
ALI-ABA Course of Study The Subprime Mortgage Crisis: From A to Z September 18-19, 2008 Washington, D.C. PROGRAM FACULTY PARTICIPANTS TABLE OF CONTENTS Page ix xi STUDY MATERIALS 1. Prepared Statement
More informationAdvanced Commercial Finance 2018:
ANNUAL ADVANCED COURSE and LIVE VIDEO WEBCAST Advanced Commercial Finance 2018: Critical Issues Below the Surface High-level discussions, keen analysis, and practical guidance for the discerning practitioner
More informationALI-ABA Course of Study Estate Planning for the Family Business Owner
585 ALI-ABA Course of Study Estate Planning for the Family Business Owner Cosponsored by the ABA Section of Real Property, Trust and Estate Law - ABA Section of Taxation July 9-11, 2008 Boston, Massachusetts
More informationALI-ABA Topical Courses Worker Classifications: New IRS Settlement Program & Other Winning Strategies November 10, 2011 Video Presentation
ALI-ABA Topical Courses Worker Classifications: New IRS Settlement Program & Other Winning Strategies November 10, 2011 Video Presentation AGENDA FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS
More informationALI-ABA Video Law Review Advanced Estate Planning Practice Update: Winter 2009 February 5, 2009 Live Video Webcast
ALI-ABA Video Law Review Advanced Estate Planning Practice Update: Winter 2009 February 5, 2009 Live Video Webcast AGENDA AND SCHEDULE FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS TABLE OF
More informationIMPLEMENTATION AND DOCUMENTATION OF THE SUCCESSION PLAN
IMPLEMENTATION AND DOCUMENTATION OF THE SUCCESSION PLAN Written and Presented by Michael V. Bourland Bourland, Wall & Wenzel, A Professional Corporation Attorneys and Counselors City Center Tower II 301
More informationAbout the Contributors
Attorney Ethical Liability Under the Uniform Fraudulent Transfer Act 579 About the Contributors Jay D. Adkisson, Esq. is a partner in the law firm of Riser Adkisson LLP, which concentrates in the area
More informationThe conference is pleased to have the University of San Diego School of Law as a co-sponsor of this year s conference.
Jeremiah Long Memorial 21 st Annual National Conference on LIKE-KIND EXCHANGES UNDER SECTION 1031 I.R.C. October 19 21, 2016 San Diego, California Sheraton San Diego Hotel & Marina PRESENTED BY: 1031 Advanced
More informationTABLE OF CONTENTS FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS
ALI-ABA Topical Courses Roth IRA Conversions: What the Estate Planning Attorney Needs to Know February 4, 2010 Telephone Seminar/Audio Webcast Replay Originally Presented December 16, 2009 AGENDA FACULTY
More informationALI-ABA Topical Courses Advanced Estate Planning Practice Update: Winter 2011 February 10, 2011 Video Webcast
ALI-ABA Topical Courses Advanced Estate Planning Practice Update: Winter 2011 February 10, 2011 Video Webcast PROGRAM SCHEDULE FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS TABLE OF CONTENTS
More informationUnderstanding Charitable Trusts
Submitted for 3 General CLE Credits Understanding Charitable Trusts CLASS MATERIALS: Charitable Trusts, 2nd Edition by L. William Schmidt, Jr., Esq., Margot Summers Edwards, Esq., Chelsea L. May, Esq.,
More informationOhio Tax. Workshop NN. Opportunities & Pitfalls Sourcing of Service/Sales of Non-Tangible Personal Property in Multistate Arena
26th Annual Tuesday & Wednesday, January 24 25, 2017 Hya Regency Columbus, Columbus, Ohio Ohio Tax Workshop NN Opportunities & Pitfalls Sourcing of Service/Sales of Non-Tangible Personal Property in Multistate
More informationTHE ANNUAL NOVEMBER 12-13, 2018 / SEATTLE, WA
THE ANNUAL NOVEMBER 12-13, 2018 / SEATTLE, WA # The Estate Planning Council of Seattle and the University of Washington School of Law are pleased to present the 63rd Annual Estate Planning Seminar. The
More informationFMS REGIONAL CONFERENCE June 7 9, 2017
FMS REGIONAL CONFERENCE June 7 9, 2017 Fairmont Chicago, Chicago, IL 24 TH ANNUAL WEDNESDAY, JUNE 7 06:00pm 07:30pm Welcome Reception THURSDAY, JUNE 8 08:00am 05:00pm Registration Hours 08:00am 08:45am
More informationALI-ABA Course of Study Fundamentals of Employee Benefits Law March 5-7, 2009 Orlando, Florida TABLE OF CONTENTS
ALI-ABA Course of Study Fundamentals of Employee Benefits Law March 5-7, 2009 Orlando, Florida PROGRAM FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS TABLE OF CONTENTS 1. Overview of ERISA s
More informationCharitable Lead Trusts
Charitable Lead Trusts Michael V. Bourland, Jeffrey N. Myers, and Deren L. Worrell A. Attributes Of Charitable Lead Trusts ( CLTs ) 1. Payment Charitable Lead Interest. Annual (or more often) payments
More information.02 Apportionment of the Annuity Amount in the Discretion of the Trustee.
371 amount for the life or lives of an individual or individuals. However, only one or more of the following individuals may be used as measuring lives: the decedent s spouse and an individual who, with
More informationInternational Trust and Estate Planning
REGISTER BY SEPTEMBER 29 AND S AV E $ 2 00 * OR American Law Institute CONTINUING LEGAL EDUCATION ADDITIONAL REGISTR ANTS SAVE 50%* SEE BACK FOR D E TA I L S Y E A R S OF EXCELLENCE IN C L E 20 TH ANNUAL
More informationALI-ABA Topical Courses Advanced Estate Planning Practice Update: Fall 2011 September 22, 2011 Video Webcast
ALI-ABA Topical Courses Advanced Estate Planning Practice Update: Fall 2011 September 22, 2011 Video Webcast PROGRAM SCHEDULE FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS TABLE OF CONTENTS
More informationALI-ABA Course of Study Estate Planning for the Family Business Owner. July 11-13, 2007 San Francisco, California
1041 ALI-ABA Course of Study Estate Planning for the Family Business Owner Cosponsored by the ABA Section of Real Property, Probate and Trust Law and the ABA Section of Taxation July 11-13, 2007 San Francisco,
More informationALI-ABA Course of Study Fundamentals of Estate Planning June 11-12, 2009 Boston, Massachusetts. Estate Planning With Qualified Plans and IRAs
325 ALI-ABA Course of Study Fundamentals of Estate Planning June 11-12, 2009 Boston, Massachusetts Estate Planning With Qualified Plans and IRAs By Gayle Evans Chinnery Evans & Nail PC Lee's Summit Missouri
More information2017 JOINT TE/GE COUNCIL EMPLOYEE PLANS & EXEMPT ORGANIZATIONS ANNUAL MEETING. Register at: 2017 REGISTRATION
2017 JOINT TE/GE COUNCIL EMPLOYEE PLANS & EXEMPT ORGANIZATIONS ANNUAL MEETING Making a difference with conversations since 1993. Register at: 2017 REGISTRATION University of Baltimore Baltimore, Maryland
More informationALI-ABA Course of Study Planning Techniques for Large Estates April 26-30, 2010 New York, New York FACULTY PARTICIPANTS VOLUME 1
ALI-ABA Course of Study Planning Techniques for Large Estates April 26-30, 2010 New York, New York PROGRAM FACULTY PARTICIPANTS STUDY MATERIALS TABLE OF CONTENTS Page xiii xv VOLUME 1 1. No Taxpayer Left
More informationCharitable Lead Trusts
Charitable Lead Trusts Michael V. Bourland and Jeffrey N. Myers Michael V. Bourland is the founding shareholder of Bourland, Wall & Wenzel, P.C., a Fort Worth, Texas law firm which represent individuals,
More information2019 TE/GE COUNCIL EMPLOYEE PLANS ANNUAL MEETING
2019 TE/GE COUNCIL EMPLOYEE PLANS ANNUAL MEETING Making a difference with conversations since 1993. Register at: 2019 Registration The National Press Club 529 14th Street, NW, 13th Floor Washington, D.C.
More informationRonald G. Worsham, Ph.D., C.P.A. School of Accountancy Marriott School of Business Brigham Young University
Ronald G. Worsham, Ph.D., C.P.A. School of Accountancy Marriott School of Business EDUCATION Ph.D. (Accounting), University of Florida, 1994 MAcc. (Emphasis in Taxation),, 1985 B.S. (Accounting),, 1985
More informationALI-ABA Live Video Webcast Health Plans Update: HIPAA, Cafeteria Plans and Other Welfare Plan Issues February 25, 2009 TABLE OF CONTENTS
ALI-ABA Live Video Webcast Health Plans Update: HIPAA, Cafeteria Plans and Other Welfare Plan Issues February 25, 2009 PROGRAM SCHEDULE FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS TABLE OF
More informationPension Academy: An Introduction to Public Pensions
Pension Academy: An Introduction to Public Pensions Agenda 8 9 a.m. Breakfast and Networking 9 9:10 a.m. Welcome and Overview of Program Katie Roy, Executive Director and Founder, Connecticut School Finance
More informationPrivate Wealth Services Tax Policy Counseling. Nonprofit and Tax-Exempt Organizations Global Private Client. McGuireWoods LLP
Skip is the former chair of the firm's private wealth services team and current chair of the firm's tax practice. His extensive experience includes estate planning, estate and trust administration, and
More informationABA. Title Insurance Litigation Committee Spring 2009 Seminar & Meetings. March 6, 2009 The Fairmont Olympic Hotel Seattle, WA
ABA Title Insurance Litigation Committee Spring 2009 Seminar & Meetings March 6, 2009 The Fairmont Olympic Hotel Seattle, WA Title Insurance Litigation in the Time of Economic Crisis The U.S. is currently
More informationAugust University of Texas at Austin Master in Professional Accounting, Taxation 2005
ERIN M. TOWERY, CPA University of Georgia Terry College of Business J.M. Tull School of Accounting 232 Brooks Hall, 310 Herty Drive Athens, GA 30602 Phone: (646) 464 2744 Email: etowery@uga.edu August
More informationTHE AMERICAN LAW INSTITUTE Continuing Legal Education. Tax and Non-Tax Aspects of Decanting Irreovable Trusts September 27, 2012 TABLE OF CONTENTS
THE AMERICAN LAW INSTITUTE Continuing Legal Education Tax and Non-Tax Aspects of Decanting Irreovable Trusts September 27, 2012 PROGRAM FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS TABLE OF
More informationAugust Bachelor of Science in Business Administration, Accounting 2003
ERIN M. TOWERY, CPA University of Georgia Terry College of Business J.M. Tull School of Accounting A322 Moore-Rooker Hall 610 South Lumpkin Street Athens, GA 30602 Phone: (646) 464-2744 Email: etowery@uga.edu
More informationStevanie S. Neuman EDUCATION RESEARCH INTERESTS
Stevanie S. Neuman School of Accountancy Robert J. Trulaske, Sr. College of Business University of Missouri-Columbia 303 Cornell Hall Columbia, MO 65211 January 2019 PROFESSIONAL EMPLOYMENT University
More informationESSENTIALS OF COMMERCIAL LENDING. February 8 & 9, 2018 TBA Barrett Training Center, Nashville
ESSENTIALS OF COMMERCIAL LENDING February 8 & 9, 2018 TBA Barrett Training Center, Nashville This two-day workshop focuses on the basic concepts and techniques of commercial lending, including those that
More informationEmployee Benefit Plans of Tax-Exempt and Governmental Employers
American Law Institute CONTINUING LEGAL EDUCATION S E E I N S I D E F O R D E TA I L S Y E A R S OF EXCELLENCE IN C L E 30 TH ANNUAL ADVANCED COURSE and LIVE VIDEO WEBCAST Employee Benefit Plans of Tax-Exempt
More informationOther Than No : Creative Financing Solutions for Today s Small Business Owners
Other Than No : Creative Financing Solutions for Today s Small Business Owners 6.5 HOURS TOTAL CLE CREDIT LIVE and WEBCAST Thursday, November 15, 2018 North Carolina Bar Center 8000 Weston Parkway Cary
More informationConverting Ordinary Income Into Capital Gains Using The Early Termination Of Private Trusts And Charitable Remainder Trusts
Converting Ordinary Income Into Capital Gains Using The Early Termination Of Private Trusts And Charitable Remainder Trusts by Jerome M. Hesch Berger Singerman, LLP. Miami, Florida jhesch@bergersingerman.com
More informationFORM ADV UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT BY EXEMPT REPORTING ADVISERS
1 of 60 3/28/2014 10:33 AM FORM ADV UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT BY EXEMPT REPORTING ADVISERS Primary Business Name: INVESTMENT ADVISORS ASSET CRD Number: 128716 MANAGEMENT,
More informationPRIVATE WEALTH & 2015 TAXATION INSTITUTE
PRIVATE WEALTH & 2015 TAXATION INSTITUTE Continuing Professional Education Series AA PRESENTED BY MAURICE A. DEANE SCHOOL OF LAW HOFSTRA UNIVERSITY AND MELTZER, LIPPE, GOLDSTEIN & BREITSTONE, LLP Day 1
More informationPension, Profit-Sharing, Welfare, and Other Compensation Plans
American Law Institute American Bar Association The first national provider of CLE Annual Advanced ALI-ABA Course of Study and Video Webcast Pension, Profit-Sharing, Welfare, and Other Compensation Plans
More informationFORM ADV UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT BY EXEMPT REPORTING ADVISERS
FORM ADV UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT BY EXEMPT REPORTING ADVISERS Primary Business Name: INVESTMENT ADVISORS ASSET MANAGEMENT, CRD Number: 128716 LLC Annual Amendment
More informationEBA PRIMER SERIES: AN INTRODUCTION TO FEDERAL REGULATION OF THE NATURAL GAS INDUSTRY FOR LAWYERS
EBA PRIMER SERIES: AN INTRODUCTION TO FEDERAL REGULATION OF THE NATURAL GAS INDUSTRY FOR LAWYERS November 28-29, 2018 Kansas City, MO An Introduction to Federal Regulation of the Natural Gas Industry for
More informationDivision Of Charitable Remainder Trust after Divorce: A Model Memorandum
Division Of Charitable Remainder Trust after Divorce: A Model Memorandum Lawrence P. Katzenstein This memorandum will summarize the issues and proposed strategy for the Benny Factor Charitable Remainder
More informationALI-ABA Course of Study Estate Planning in Depth
1455 ALI-ABA Course of Study Estate Planning in Depth Cosponsored by Continuing Legal Education for Wisconsin (CLEW) of the University of Wisconsin Law School June 13-18, 2010 Madison, Wisconsin Sales
More informationLLCs, LPs AND PARTNERSHIPS
T H E U N I V E R S I T Y O F T E X A S S C H O O L O F L AW 26TH ANNUAL LLCs, LPs AND PARTNERSHIPS NUTS AND BOLTS July 12, 2017 CONFERENCE July 13 14, 2017 Four Seasons Hotel Austin, Texas Live Webcast
More informationBradley J. Frigon, JD, LLM (Tax), CELA, CAP
Member National Academy of Elder Law Attorneys Member Special Needs Trust Alliance ** Certified Elder Law Attorney by the National Elder Law Foundation www.specialneedsalliance.com LAW OFFICES OF BRADLEY
More informationALI-ABA Course of Study Commercial Real Estate Defaults, Workouts, and Reorganizations March 10-12, 2011 Coral Gables, Florida
ALI-ABA Course of Study Commercial Real Estate Defaults, Workouts, and Reorganizations March 10-12, 2011 Coral Gables, Florida PROGRAM FACULTY PARTICIPANTS STUDY MATERIALS TABLE OF CONTENTS Page xi 1.
More informationDisclaimers under the New Texas Uniform Disclaimer of Property )nterests Act
Disclaimers under the New Texas Uniform Disclaimer of Property )nterests Act Glenn M. Karisch The Karisch Law Firm PLLC Congress Avenue Suite Austin Texas www texasprobate com Professor Thomas M. Featherston,
More informationU.S. TRANSFER PRICING PRIMER June 11 & 12, 2015 Fairfax Embassy Row Washington, DC
U.S. TRANSFER PRICING PRIMER Join us for a two-day course with live group instruction on common transfer pricing methodologies and concepts for accountants, attorneys and other tax practitioners. Overview
More informationPort Administration and Legal Issues Seminar April 15-17, 2009 Sheraton Inner Harbor Hotel Baltimore, MD
(business casual attire) Wednesday, April 15 8:30 9:00 a.m. Port Administration and Legal Issues Seminar April 15-17, 2009 Sheraton Inner Harbor Hotel Baltimore, MD Registration and Continental fast 9:00
More informationGovernance of Nonprofit Organizations
The University of Texas School of Law Presented: 2014 Nonprofit Organizations Primer and 31 st Annual Nonprofit Organizations Institute January 15-17, 2014 Austin, Texas Governance of Nonprofit Organizations
More informationLLCs, LPs and Partnerships
T H E U N I V E R S I T Y O F T E X A S S C H O O L O F L AW 2011 LLCs, LPs and Partnerships July 14 15, 2011 Four Seasons Hotel Austin, Texas Video Replay October 13 14, 2011 Belo Mansion Dallas, Texas
More informationALI-ABA Topical Courses. Marital Deduction & Credit Shelter Trusts: Planning Techniques for Drafting in Changing Times November 2, 2009 Video Webcast
ALI-ABA Topical Courses Marital Deduction & Credit Shelter Trusts: Planning Techniques for Drafting in Changing Times November 2, 2009 Video Webcast PROGRAM FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY
More informationALI-ABA Topical Courses Fiduciaries Facing New Investment Advice Rules, Health Reform & Changing Fee Pressures June 9, 2010 Video Webcast
ALI-ABA Topical Courses Fiduciaries Facing New Investment Advice Rules, Health Reform & Changing Fee Pressures June 9, 2010 Video Webcast PROGRAM SCHEDULE FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY
More informationFINANCE FOR NON-FINANCIAL MANAGERS
FINANCE FOR NON-FINANCIAL MANAGERS WORKSHOP: FINANCE FOR NON-FINANCIAL MANAGERS (HEALTHCARE COHORT) PROGRAM OVERVIEW This program has a dual purpose first to educate and provide insight into key financial
More informationTenant-in-Common Association to hold 2009 Spring Meeting March in San Diego, Calif.
Tenant-in-Common Association to hold 2009 Spring Meeting March 18-20 in San Diego, Calif. February 06, 2009 - Financial Digest According to the Tenant-In-Common Association (TICA), the organization will
More informationCTFA Online Review Course
(Wealth Advisory and Personal Trust Series, 2017, ABA) Date (2017) February 6-10 Assignment Week 1: Course Introduction and Financial Planning Comprehensive Review Questions, Financial Planning Readings,
More informationGolden Gate University School of Law Estate Planning LLM 334 Spring 2012
Adjunct Professor Jon R. Vaught Phone: 510/430-1518 Email: jon@vaughtboutris.com Class Meetings Thursdays 6:30 to 9:10 p.m. Office Hours By appointment Golden Gate University School of Law Estate Planning
More informationChicago (Crowne Plaza Metro) Real Estate Finance Mortgage and Mezzanine in the Capital Markets: The Risks and Rewards of CMBS and CDOs
Ninth Annual Advanced Course of Study/Audio Webcast Chicago (Crowne Plaza Metro) May 3-4 2007 Commercial Securitization for Real Estate Lawyers Real Estate Finance Mortgage and Mezzanine in the Capital
More informationALI-ABA Course of Study Planning Techniques for Large Estates November 17-21, 2008 San Francisco, California
1203 ALI-ABA Course of Study Planning Techniques for Large Estates November 17-21, 2008 San Francisco, California Postmortem Planning Considerations for the Family Business Owner: A Review of Income, Gift,
More informationLife Insurance Company Products
23rd Annual Advanced ALI-ABA Conference on Life Insurance Company Products Featuring Current Securities, Tax, ERISA, and State Regulatory and Compliance Issues Thursday-Friday, November 3-4, 2005 (Grand
More informationImplementing the Formulary Requirements Under the New Medicare Prescription Drug Benefit
NHPF Forum Session Meeting Announcement Implementing the Formulary Requirements Under the New Medicare Prescription Drug Benefit Wednesday, December 1, 2004 11:45 am Lunch 12:15 2:00 pm Discussion A DISCUSSION
More informationCONFERENCE SPONSORS COOPERATING ORGANIZATIONS
1,250 FT elevation:4,367 ft occupancy: 2,500 designated:red TEMPERED GLASS: rating:900psi panels:9,468 version no.: 08 lot no.: 33 sn: 08.33.0001 through 33.9468 ship: freight confirmation approved. CONFERENCE
More informationPLANNING FOR ESTATE LIQUIDITY. ALI-ABA Course of Study Sophisticated Estate Planning Techniques Boston, Massachusetts.
PLANNING FOR ESTATE LIQUIDITY ALI-ABA Course of Study Sophisticated Estate Planning Techniques Boston, Massachusetts September 9, 2005 I. Introduction and Overview TABLE OF CONTENTS 1,2 II. Liquidity and
More informationPLANNING TECHNIQUES FOR LARGE ESTATES PLANNING WITH DOMESTIC ASSET PROTECTION TRUSTS
PLANNING TECHNIQUES FOR LARGE ESTATES PLANNING WITH DOMESTIC ASSET PROTECTION TRUSTS Richard W. Nenno, Esquire Managing Director and Trust Counsel Wilmington Trust Company Rodney Square North 1100 North
More informationTHE OPIOID LITIGATION CONFERENCE. Thursday, June 28, 2018 Omni Dallas Hotel Dallas, TX
PERRIN CONFERENCES THE OPIOID LITIGATION CONFERENCE www.perrinconferences.com Thursday, June 28, 2018 Omni Dallas Hotel Dallas, TX Conference Chairs: Mark Cheffo, Esq., Quinn Emanuel Urquhart & Sullivan,
More informationUpstream estate planning By Marvin E. Blum, JD, CPA
Taxation - Income, Estate, and Gift Upstream estate planning By Marvin E. Blum, JD, CPA Within the realm of estate planning, there is a tendency to craft estate plans with a downstream focus. Generally,
More informationTHE AMERICAN LAW INSTITUTE Continuing Legal Education. Estate Planning for the Family Business Owner
917 THE AMERICAN LAW INSTITUTE Continuing Legal Education Estate Planning for the Family Business Owner Cosponsored by the ABA Section of Real Property, Trust and Estate Law and the ABA Section of Taxation
More informationTexas Public Employer Labor Relations Association
Texas Public Employer Labor Relations Association (TxPELRA) Annual Workshop February 9-10, 2011 Co-Sponsored by the Texas Public Employer Labor Relations Association (TxPELRA) and the Texas Municipal Human
More informationPage 1 of 42 FORM ADV UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT BY EXEMPT REPORTING ADVISERS Primary Business Name: SPRINGER FINANCIAL ADVISORS CRD Number: 111072 Annual Amendment
More informationAnnual Advanced ALI-ABA Course of Study Planning Techniques for Large Estates. November 17-21, 2003 San Francisco, California
Annual Advanced ALI-ABA Course of Study Planning Techniques for Large Estates November 17-21, 2003 San Francisco, California Estate Administration: A Review of Income, Gift, and Estate Tax Planning Issues
More informationSDBA/NDBA 2018 Dakota School of Lending Principles
SDBA/NDBA 2018 Dakota School of Lending Principles April 24-27, 2018 Dakota Event Center Aberdeen South Dakota The SDBA/NDBA Dakota School of Lending Principles is a learning event with one foot grounded
More informationTable Of Contents. Dedication...iii Acknowledgements...v About the Author...vii
Table Of Contents Dedication...iii Acknowledgements...v About the Author...vii CHAPTER 1: The Definition of an Annuity...1 What Is An Annuity?...3 What Is A Nonqualified Annuity?...5 The Annuity s Unique
More informationMANAGEMENT OF FUNDS RAISED THROUGH CROWDFUNDING EFFORTS ACT
D R A F T FOR DISCUSSION ONLY MANAGEMENT OF FUNDS RAISED THROUGH CROWDFUNDING EFFORTS ACT NATIONAL CONFERENCE OF COMMISSIONERS ON UNIFORM STATE LAWS April 1-1, 01 Drafting Committee Meeting Copyright 01
More informationCHARITABLE REMAINDER TRUSTS
CHARITABLE REMAINDER TRUSTS AND by Conrad Teitell* Table of Contents CHARITABLE REMAINDER TRUSTS I. IN THE VERY BEGINNING A. Donative intent... 1 B. Advantages of charitable remainder trusts... 1 C. Information
More information33rd annual Federal Tax Institute
33rd annual Federal Tax Institute Thursday-Friday, May 1-2, 2014 Nationally recognized tax advisors provide a comprehensive update on cutting-edge legal, legislative and policy developments and their impact
More informationFARM AND RANCH INCOME TAX/ESTATE AND BUSINESS PLANNING
FARM AND RANCH INCOME TAX/ESTATE AND BUSINESS PLANNING Seminar and Webinar June 7-8, 2018 Conference Center at Shippensburg University Shippensburg, PA washburnlaw.edu/farmandranchtax Sponsored by: Co-Sponsored
More informationTax Aspects of International Joint Ventures June 9 & 10, 2014 Houston, TX Gardere Wynne Sewell Conference Center
Tax Aspects of International Joint Ventures A two day intermediate to advanced level conference with live group instruction providing an in-depth analysis of the many tax issues related to the formation
More informationOctober 23, WEST MAIN STREET ROCHESTER, NEW YORK 14611
MINUTES PAGE 1 ROCHESTER HOUSING AUTHORITY 675 WEST MAIN STREET ROCHESTER, NEW YORK 14611 MEMBERS PRESENT Tynise Edwards, Vice Chair Joanne Larson, Commissioner Calvin Lee, Commissioner Willie Otis, Commissioner
More informationA Letter from Your Conference Chair
A Letter from Your Conference Chair CPAs in government have the honor and responsibility of serving the public s best interest. They also know that it s no simple task learning best practices from colleagues
More informationAlan Newman Curriculum Vitae December The University of Akron School of Law
Alan Newman Curriculum Vitae December 2015 PROFESSIONAL EXPERIENCE 8/07-Present Professor of Law The University of Akron School of Law 8/96-8/07 Associate Professor of Law The University of Akron School
More informationFundamentals of. Securities Law. Securities Law. The most comprehensive securities fundamentals course on the market!
Securities Law Annual ALI-ABA Course of Study for Inside and Outside Counsel American Law Institute American Bar Association Continuing Leadership in Professional Education Fundamentals of Securities Law
More informationEstate Planning Concepts
Estate Planning Concepts Hartman Private Law LLP 2009 2 Estate Planning Do you have or need an estate plan? Old Documents/Non-Georgia Documents Estate planning foundation Four primary estate planning documents
More information2018 JOINT TE/GE COUNCIL EMPLOYEE PLANS & EXEMPT ORGANIZATIONS ANNUAL MEETING. University of Baltimore Baltimore, Maryland February 22-23, 2018
2018 JOINT TE/GE COUNCIL EMPLOYEE PLANS & EXEMPT ORGANIZATIONS ANNUAL MEETING Making a difference with conversations since 1993. University of Baltimore Baltimore, Maryland February 22-23, 2018 GREAT LAKES
More informationCommercial Lending and Banking Law 2009
The first national provider of CLE Silver Anniversary (25 th Annual) Presentation! Advanced ALI-ABA Course of Study/Video Webcast Commercial Lending and Banking Law 2009 Thursday-Saturday, January 29-31,
More informationNinth Annual International Tax Reporting Conference. Boston 7 May 2014
Ninth Annual International Tax Reporting Conference Boston 7 May 2014 Welcome Conference hosts Welcome to our Ninth Annual International Tax Reporting Conference. Jeremy Welford Partner New England International
More information2014 Personal Financial Planning Conference October 22 Ritz Charles, Overland Park
8:00 a.m. Registration and Continental Breakfast with Vendors 8:30 a.m. The Alphabet Soup of Estate Planning Melinda Ward, Attorney, J.D., LLM, Van Osdol & Magruder, PC, Kansas City Do you know the ABCs
More informationFEBRUARY 21 & 22, 2019 TBA BARRETT TRAINING CENTER NASHVILLE
FEBRUARY 21 & 22, 2019 TBA BARRETT TRAINING CENTER NASHVILLE This two-day workshop will focus on the basic concepts and techniques of commercial lending, including those that help identify the underlying
More information2018 Advanced Estate Planning Survey Course
Estate Planning & Fiduciary Law 2018 Advanced Estate Planning Survey Course LIVE LIVE WEBCAST Friday, May 18, 2018 NC Bar Center, Cary CLE CREDIT: 6.25 Hours Qualifies for North Carolina State Bar Estate
More informationBasic Consumer Lending
Consumer Lending August 30 & 31, 2018 TBA Barrett Training Center Nashville, TN This two-day basic program was developed for those charged with organizing and managing consumer loans. It will address credit
More information