Setting Up and Organizing Corporations
|
|
- Randall Watson
- 6 years ago
- Views:
Transcription
1 Setting Up and Organizing Corporations Rossdale Group August 3, :00 pm to 1:30 pm EDT Jeffrey R. Matsen 695 Town Center Drive 7th Floor Costa Mesa, CA Phone: Fax: August 2016, Jeffrey R. Matsen 1
2 JEFFREY R. MATSEN Worth Magazine: Matsen Included In Nation s Top 100 Attorneys X Founder and Managing Partner of Matsen Voorhees Mintz Law, X A Southern California Super Lawyer (Los Angeles Magazine), with a national reputation for emphasizing wealth preservation for his high net worth and professional, accomplishment-driven clientele X Nationally recognized CLE Speaker in the areas of asset protection, estate planning and practice development X Member, Society of Trust & Estate Practitioners ( STEP ) X Fellow, Center of International Legal Studies X Associate Professor, Chapman University School of Law & Western State University College of Law, in Business & Estate Planning X Visiting faculty member, Maribor, Slovenia Law School X Awarded highest rating ( AV ) for competency and ethics, as published in the prestigious international Martindale-Hubbell attorney directory X Awarded highest rating ( 10/10 Superb )by The Nationally Renowned Attorney Rating Service, AVVO X Recognized as one of O.C. s Top Lawyers by OC METRO Magazine X Worth Magazine Top 100 Attorneys in US X US News & World Report Top Attorney Designation X Orange County, CA Father of the Year in
3 Presenter Jeffrey R. Matsen is the founder and managing partner of Matsen Voorhees Mintz LLP (MVM Law). His practice encompasses business formation and transactional matters, estate planning, asset protection, probate, tax and real estate. Mr. Matsen has been an adjunct professor at Western State University College of Law, Golden Gate University and Chapman University School of Law. He has also lectured to various professional groups on areas related to his practice, including limited liability companies, business entity formation and selection, asset protection techniques, and other relevant topics. He wrote the award winning book, The Ladder of Success: An Asset Protection Planning Primer. Mr. Matsen is a member of the American Bar Association (Real Property and Trust Section), WealthCounsel and the Society of Trust and Estate Practitioners (STEP). He is a faculty member and fellow of the Center for International Legal Studies in Salzburg, Austria. Mr. Matsen earned his B.A. degree, cum laude, from Brigham Young University; and his J.D. degree, with honors, from the University of California at Los Angeles. 3
4 Setting Up and Organizing the Corporation 1. Prepare Preincorporation Agreement or Shareholders Agreement. 2. File Articles of Incorporation with Secretary of State s office. 4
5 Setting Up and Organizing the Corporation 3. Prepare By-laws and First Meeting Minutes. - Shareholders elect Directors, who in turn elect the Officers. 4. Fiscal year 5. Minute Book and Stock Certificates 5
6 Setting Up and Organizing the Corporation 4. Issuance of Stock a. Principle exemptions from Federal Registration. (1) Non-public offerings. (2) Interest offerings. (3) Small offerings. 6
7 Setting Up and Organizing the Corporation. b. Principle exemptions from qualification in California. (1) Limited offering exemption 25102(f) (2) Small offering exemption 25102(h) 7
8 Setting Up and Organizing the Corporation 5. Obtain Federal Taxpayer Identification Number. 6. File Domestic Stock Statement. 7. If appropriate, file election for S Corporation status, IRS Form
9 S Corps: What Are They? 1. For all legal purposes, they are like any other Corporation 2. S Corp is only a Tax animal 3. Pass through Tax entity similar (but not identical) to partnership or sole proprietorship 9
10 S Corporations Problem of Double Tax for C Corps: 1) Corporation is separate taxable entity 2) Profits are taxed first to corporation and then to Shareholders upon distribution from corporation (Dividends) 3) Avoid double tax by paying Shareholder reasonable salary for which corporation receives deduction. 10
11 Pros of S Corps 1. Avoids double Tax 2. Write off of losses 3. Exit Strategies reduces tax problems on sale of business - Most sales are asset sales - C Corp encounters double tax on sale of assets 4. Provided reasonable salaries, distributions of business profits are not subject to payroll taxes 11
12 Cons of S Corps 1. One class of stock 2. Less attractive for venture capitalists 3. Corporate compliance 4. More complicated accounting for shareholder accounts 5. No increase of shareholder basis for debt of Corporation 6. No step up in shareholder basis on death of shareholder 12
13 The Sub S Election Shareholder Requirements 1. No more than 100 shareholders. 2. All shareholders must be individuals, estates or qualifying trust. 3. Cannot be non resident aliens. 4. Constructive ownership rules cannot be used to reduce 100 shareholders limitation. 5. Spouses and their estates are generally treated as single shareholder regardless of how stock is held. 13
14 Trusts The Sub S Election 1. Grantor Trusts 2. Testamentary Trusts 3. Voting Trust -Each beneficial owner of stock held by voting trust is treated as separate shareholder for purposes of 100 shareholder ceiling. 4. Qualified S Trusts ( QSST ) 5. Estates can be S Corporation shareholders 14
15 The Sub S Election Stock Requirements shareholder ceiling. 2. One class of stock requirement: Two part test a. Identical rights to distribution and liquidation proceeds; and b. No instrument, obligation or arrangement that is treated as second class of stock under Regs. 3. S Corporation can have voting and non voting common stock. 15
16 The Election Itself 3. Shareholder Consent a. Form b. Each person who is shareholder must file consent. c. Each individual who held stock during tax year for which election is made but before date of election must also consent to the election. d. If stock is community property, both spouses must sign consent. e. Any beneficial owner of shares, who would have to include as gross income any dividends distributed with respect to stock of the corporation, must also sign consent. 16
LLC FORMATION. Rossdale Group August 3, :00 pm to 1:30 pm EDT. Jeffrey R. Matsen
LLC FORMATION Rossdale Group August 3, 2016 12:00 pm to 1:30 pm EDT Jeffrey R. Matsen 695 Town Center Drive 7th Floor Costa Mesa, CA 92626 Phone: 714.384.6580 Fa: 714.384.6551 www.jrmatsen.com www.mvmlawyers.com
More informationAndrew M. Katzenstein
Contact Andrew M. Katzenstein Partner Los Angeles +1.310.284.4553 akatzenstein@proskauer.com Andrew M. Katzenstein is a partner in the Private Client Services Department where he assists high net worth
More informationALBANY LAW SCHOOL OF UNION UNIVERSITY, J.D., 1988 J. Francis Doyle Scholar
Contact Information Education Office: Tuczinski, Cavalier, Gilchrist & Collura, P.C. 54 State Street, Albany, New York 12207 Phone: 518-463-3990 518-505-5258 (cell) Fax: 518-426-5067 Email: tcollura@tcgclegal.com
More informationLIQUIDITY PLANNING IN ESTATES AND TRUSTS
LIQUIDITY PLANNING IN ESTATES AND TRUSTS First Run Broadcast: February 8, 2013 Live Replay: June 10, 2013 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Obtaining liquidity
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 informationEstate Planning for Business Owners
Estate Planning for Business Owners Michael D. Whitty I. OVERVIEW OF PRESENTATION Michael D. Whitty concentrates his practice in estate planning, taxation, and estate and trust administration. Mr. Whitty
More informationPRACTICE PROFILE. DIANE B. WEINBERG Of Counsel
PRACTICE PROFILE Morgan & DiSalvo, P.C. was selected by U.S. News & World Report and BestLawyers.com as one of the Best Law Firms for Trusts and Estates Law in Georgia for 2013-2016 PRACTICE FOCUS: Practical
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 informationBUSINESS SUCCESSION PLANNING FOR ESTATE PLANNERS
BUSINESS SUCCESSION PLANNING FOR ESTATE PLANNERS First Run Broadcast: October 26, 2016 Live Replay: June 1, 2017 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) One of the biggest
More informationCourse Objectives After completing this course, students will be able to:
General Course Information: TA 319 Spring 2015 Federal Tax Procedure Instructor Information Kirk Paxson, Esq., J.D., LL.M. (Tax) Core Adjunct Professor, School of Taxation, Southern California Office Address:
More informationG. Michelle Ferreira SHAREHOLDER
G. Michelle Ferreira SHAREHOLDER ferreiram@gtlaw.com SAN FRANCISCO 4 Embarcadero Center Suite 3000 San Francisco, CA 94111 +1 415.655.1305 SILICON VALLEY 1900 University Avenue 5th Floor East Palo Alto,
More informationTax Planning for S Corporations: Mergers and Acquisitions Involving S Corporations (Part 2)
Tax Planning for S Corporations: Mergers and Acquisitions Involving S Corporations (Part 2) Jerald David August and Stephen R. Looney PART 1 of this article addressed the following topics in the merger
More informationEstate Planning 101 Co-Sponsored by the Real Property, Trust and Estate Law Section
2015 NJSBA Annual Meeting Real Property Trust and Estate Track Estate Planning 101 Co-Sponsored by the Real Property, Trust and Estate Law Section Speakers: Joseph P. Scorese, Esq. Harwood Lloyd, LLC,
More informationFrederick N. Widen Partner
216.583.7340 1660 West 2nd Street, Suite 1100 Cleveland, OH 44113-1406 fwiden@ulmer.com Practices/Industries General Taxation Tax Controversy Succession Planning Education Cleveland State University (B.B.A.,
More informationFixing Old B Trusts. by Steve Oshins, J.D., AEP (Distinguished)
Fixing Old B Trusts by Steve Oshins, J.D., AEP (Distinguished) PROGRAM DETAILS Date: Thursday, March 16, 2017 Start Time: 9am Pacific Time (10am MT, 11am CT, 12pm ET) Duration: 60 minutes (including Q&A)
More informationTIMOTHY P. O'SULLIVAN PARTNER
TIMOTHY P. O'SULLIVAN PARTNER WICHITA OFFICE 1551 N Waterfront Pkwy #100 Wichita, KS 67206 T: 316.291.9564 F: 866.346.2032 tosullivan@foulston.com PROFILE Mr. O Sullivan represents clients primarily in
More informationGary P. Tober Principal
Principal Second & Seneca Building 1191 Second Avenue 18th Floor Seattle, WA 98101-2939 T 206. 816.1415 F 206.464.0125 gtober@gsblaw.com Gary P. Tober has been practicing law for over thirty-five years.
More informationCharitable Planning in a New Era
Charitable Planning in a New Era Karen E. Yates LeClairRyan New Haven, CT Constance Shields Withers Bergman LLP New Haven, CT NEGASC, June, 2017 Why Give? (And Why Planned Giving?) What Motivates? o Relationships
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 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 informationTRUST AND ESTATE PLANNING WITH LIFE INSURANCE
TRUST AND ESTATE PLANNING WITH LIFE INSURANCE First Run Broadcast: September 7, 2017 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Life insurance trusts are platforms to transfer
More informationMark J. Grushkin. Focus Areas. Overview
Shareholder Co-Chair, Employee Benefits Practice Group 2049 Century Park East 5th Floor 90067 main: (310) 553-0308 direct: (310) 772-7236 fax: (310) 553-5583 mgrushkin@littler.com Focus Areas Employee
More informationUnderstanding. New Hampshire Medicaid Rules. For. Long-Term Nursing Home Care
Understanding New Hampshire Medicaid Rules For Long-Term Nursing Home Care Updated: January 2019 00141720-2 The benefits of knowing the rules now When a loved one faces the prospect of entering a nursing
More informationIRAs and Roth Conversions
IRAs and Roth Conversions New York State Bar Association Spring 2015 Bruce D. Steiner Jennifer M. Boll 2015 Bruce D. Steiner and Jennifer M. Boll 2 Bruce D. Steiner Jennifer M. Boll Kleinberg, Kaplan,
More information1.0 Law & Legal CLE Credit A/V Approval # Recording Date October 19, 2017 Recording Availability October 12, 2018
1.0 Law & Legal CLE Credit A/V Approval #1082780 Recording Date October 19, 2017 Recording Availability October 12, 2018 Meeting Location Date Time Topic King County Bar Association 1200 Fifth Avenue -
More informationWealth/Tax Planning and Administration Business/Corporate Planning Special Needs Planning Probate and Trust Litigation FINRA Litigation Trademarks
Bhavik R. Patel joined Sandberg Phoenix & von Gontard in 2004 and is the firm s Managing Partner and Chairman of the Executive Committee. Additionally, he is the Chair of the firm s Wealth Planning Group
More informationPLANNING WITH LIFE INSURANCE TRUSTS First Run Broadcast: July 2, :00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T.
PLANNING WITH LIFE INSURANCE TRUSTS First Run Broadcast: July 2, 2015 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Life insurance trusts are effective mechanisms for transferring
More informationSyllabus and Grading Policy (Tentative subject to text changes)
Golden Gate University Masters of Science in Financial Planning Course FI 426 3 Units Faculty: Ross W. Richardson, MS, CFP Syllabus and Grading Policy (Tentative subject to text changes) 1. Course Description:
More informationTeresa R. Byers Principal
Principal Second & Seneca Building 1191 Second Avenue 18th Floor Seattle, WA 98101-2939 T 206.816.1386 tbyers@gsblaw.com Teresa Byers' practice focuses on estate planning, probate, guardianships and trust
More informationDay 1 March 26, 2015:
PLANNING IN CHARITABLE GIVING, PART 1 & PART 2 First Run Broadcast: August 19 & 20, 2014 Live Replay: March 26 & 27, 2015 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Charitable
More informationBLAZING TRAILS AROUND PEAKS AND VALLEYS TOTAL RETURN TRUST STRUCTURING
BLAZING TRAILS AROUND PEAKS AND VALLEYS TOTAL RETURN TRUST STRUCTURING Estate Planning Council of Birmingham February 6, 2014 C. Fred Daniels (205) 716-5232 cfd@cabaniss.com Leonard Wertheimer (205) 716-5254
More informationUse of the Personal Residence Exclusion In Medicaid Planning
Attorney Timothy P. Crawford, CPA, CELA*, CAP** wanted to share this information with you. Use of the Personal Residence Exclusion In Medicaid Planning GREATER MILWAUKEE AREA OFFICES IN BROOKFIELD, GLENDALE,
More informationPROBATE AND THE ADMINISTRATION OF ESTATES THURSDAY, OCTOBER 27, 2016 ROCHESTER FACULTY BIOGRAPHIES
PROBATE AND THE ADMINISTRATION OF ESTATES THURSDAY, OCTOBER 27, 2016 ROCHESTER FACULTY BIOGRAPHIES 9/19/2016 Sarah J. Brownlow CONTACT Sarah J. Brownlow Associate Rochester Phone: 585 263 1062 Fax: 844
More informationChair of panel in multimillion-dollar dispute involving claims of defective equipment supplied to a wind power project.
Eric Watt Wiechmann McCarter & English, LLP 185 Asylum Street Hartford, CT 06103 Office: (860) 275-6731 Cell: (860) 543-9181 ewiechmann@mccarter.com ewiech33@gmail.com ARBITRATOR, MEDIATOR, EARLY NEUTRAL
More informationCounsel to Developer/Owner in the exit and refinancing of a New Markets Tax Credit transaction. Counsel to Developer/Owner Counsel in connection with
ASHLEY N. WICKS Jackson Office (601) 985-4547 Ashley.Wicks@butlersnow.com Ashley focuses her practice on Public Finance, State and Local Taxation, Tax Credits and Tax. She is frequently a speaker for various
More informationBackground and Framework of Compensatory LLC Interests (PowerPoint)
College of William & Mary Law School William & Mary Law School Scholarship Repository William & Mary Annual Tax Conference Conferences, Events, and Lectures 2016 Background and Framework of Compensatory
More informationADVANTAGES OF A LIVING TRUST
ADVANTAGES OF A LIVING TRUST By: Sol S. Reifer, Director, Wealth Preservation Planning, Coats Rose, P.C. Are you interested in creating a revocable trust (commonly referred to as a "Living Trust") that
More informationUnderstanding Targeted Allocations (PowerPoint)
College of William & Mary Law School William & Mary Law School Scholarship Repository William & Mary Annual Tax Conference Conferences, Events, and Lectures 2016 Understanding Targeted Allocations (PowerPoint)
More informationJessica Galligan Goldsmith:
Austin Bramwell: Austin Bramwell currently serves as Senior Advisor in the U.S. Department of the Treasury s Office of Tax Policy. Prior to joining the Treasury, Mr. Bramwell was a Partner in the Trusts
More informationTax Planning for S Corporations: Mergers and Acquisitions Involving S Corporations (Part 1)
Tax Planning for S Corporations: Mergers and Acquisitions Involving S Corporations (Part 1) Jerald David August and Stephen R. Looney 1.01 INTRODUCTION The tax considerations relating to the sale and purchase
More informationWm. Cary Wright. education. related practices. related industries. bar admissions. court admissions.
Wm. Cary Wright Shareholder cwright@carltonfields.com Tampa T: 813.229.4135 F: 813.229.4133 education Stetson University College of Law (J.D., 1990), cum laude University of Florida (B.S. in Accounting,
More informationDay 1 October 21, 2015:
BUSINESS PLANNING WITH S CORPS, PART 1 & PART 2 First Run Broadcast: October 21 & 22, 2015 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes each day) This program will provide
More informationNATHAN J HOCHMAN. PARTNER
NATHAN J HOCHMAN PARTNER nathan.hochman@morganlewis.com Century City Phone +1.310.255.9025 Fax +1.310.907.2000 2049 Century Park East \ Suite 700 \ Los Angeles, CA 90067-3109 \ United States Washington,
More informationINNOCENT SPOUSE DEFENSE
INNOCENT SPOUSE DEFENSE First Run Broadcast: August 21, 2012 Live Replay: August 16, 2013 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) When a married couple files its tax
More information2017 National Conference on Special Needs Planning and Special Needs Trusts What Beneficiaries Need to Know
2017 National Conference on Special Needs Planning and Special Needs Trusts What Beneficiaries Need to Know about SNT Income and Taxation? Vincent J. Russo J.D., LL.M. in Tax, CELA, CAP October 18, 2017
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 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 informationSamuel J. Arena Jr. Chair, Fidelity & Surety RESULTS
Chair, Fidelity & Surety Philadelphia, PA 215.564.8093 sarena@stradley.com FOCUS Insurance Coverage Advisory & Litigation Insurance Regulatory & Compliance Solutions Litigation BAR ADMISSIONS Pennsylvania
More informationMichelle B. Graham. Michelle is a partner in the private client and tax team.
Michelle B. Graham PAR TNER R ANCHO SANTA F E, SAN DI EG O +1 858 400 1307 michelle.graham@withersworldwide.com Michelle is a partner in the private client and tax team. Her team focuses on estate planning
More informationProbate and Administration of Decedents Estates
New York Lawyers Practical Skills Series Includes Forms on CD Probate and Administration of Decedents Estates Jessica R. Amelar, Esq. Arlene Harris, Esq. 2016 2017 NEW YORK STATE BAR ASSOCIATION Sponsored
More informationdirect Assistant: Debbie Harris
RICHARD A. JOHNSON Partner 615.850.8151 direct richard.johnson@wallerlaw.com Assistant: Debbie Harris 615.850.8148 debbie.harris@wallerlaw.com Nashville City Center 511 Union Street Suite 2700 Nashville,
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 informationPLANNING WITH GRATS First Run Broadcast: August 1, :00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T.
PLANNING WITH GRATS First Run Broadcast: August 1, 2017 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) GRATs, or Grantor Retained Annuity Trusts, are one of the most effective
More informationWARRANTS, OPTIONS & OTHER INCENTIVES IN BUSINESS TRANSACTIONS
WARRANTS, OPTIONS & OTHER INCENTIVES IN BUSINESS TRANSACTIONS First Run Broadcast: February 9, 2015 Live Replay: August 7, 2015 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes)
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 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 informationSummary of 2017 Estate Tax Repeal Legislation to Date A WEALTHCOUNSEL PAPER
Summary of 2017 Estate Tax Repeal Legislation to Date A WEALTHCOUNSEL PAPER Summary of 2017 Estate Tax Repeal Legislation to Date by Jeramie J. Fortenberry, J.D., LL.M. Legal Education Faculty With a Republican
More informationTeaching Experience. Faculty Advisor, Tax Society VITA Training Active in Alumni Fundraising and Alumni Relations SULITC Newsletter
Robert G. Nassau Office of Clinical Legal Education, Syracuse University College of Law Box 6543, Syracuse, New York, 13217-6543 315-443-4582(p); 315-443-3636(f); Rnassau@law.syr.edu Teaching Experience
More informationSPRING For Trusted Advisors
SPRING 2019 For Trusted Advisors Taxation - Income, Estate, and Gift The Roth IRA conversion decision. By Robert Keebler, CPA/PFS, MST, AEP (Distinguished) Traditional Individual Retirement Accounts (IRAs)
More informationCURRICULUM VITAE. University of California at Santa Barbara, Bachelor of Arts - Political Science 1975
LAW OFFICES OF JEFFREY D. DIAMOND A PROFESSIONAL CORPORATION JEFFREY D. DIAMOND* South Terraces, Suite 425 FACSIMILE *Also Admitted in California 115 Perimeter Center Place (770) 407-7310 Atlanta, Georgia
More informationManagement Provisions: Pros and Cons of Manager Managed v. Member Managed
Presented: 2018 LLCs, LPs, and Partne rships Co nfe re nc e July 12, 2018 Austin, TX Management Provisions: Pros and Cons of Manager Managed v. Member Managed By: Allen Sparkman And Shana McGirl Autho
More informationGlen S. Bagby Partner
Glen S. Bagby Partner glen.bagby@dinsmore.com Lexington, KY Tel: (859) 244-7105 Glen has enjoyed a traditional wills, trusts and estates practice throughout his career. His practice includes all types
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 informationSOPHISTICATED CHOICE OF ENTITY, PART 1 & PART
SOPHISTICATED CHOICE OF ENTITY, PART 1 & PART 2 First Run Broadcast: February 20 & 21, 2018 1PM EDT, 12PM CDT, 11AM MDT, 10AM PDT (60 minutes each day) Choosing the right entity for a closely-held business
More informationCourse Syllabus. Taxation 328: Partnership Taxation. Summer 2012 (Cyber: April 29- August 18) Golden Gate University School of Tax
Course Syllabus Taxation 328: Partnership Taxation Summer 2012 (Cyber: April 29- August 18) Golden Gate University School of Tax Instructor: Jeffrey H. Karlin, JD, LLM, CPA (inactive) Associate Professor
More informationGUIDE TO SELECTING YOUR SMALL BUSINESS LEGAL STRUCTURE. To make your business #CPAPOWERED, call today and let s get started.
GUIDE TO SELECTING YOUR SMALL BUSINESS LEGAL STRUCTURE To make your business #CPAPOWERED, call today and let s get started. One important consideration when starting your business is determining the best
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 information2012 Annual Convention. Estate Planning, Trust and Probate Law Update
2012 Annual Convention Estate Planning, Trust and Probate Law Update Estate Planning, Trust and Probate Law Section 3.0 General CLE Hours May 2-4, 2012 Cincinnati CONTRIBUTORS John E. Clough OSBA Certified
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 informationBusiness Succession. Columbus Chamber of Commerce. November 15, 2017
Business Succession Columbus Chamber of Commerce November 15, 2017 Tim Jochim Schatz Brown Glassman LLP 4200 Regent Street, Suite 200 Columbus, OH 43215 614-344-7603 tjochim@esopplus.com Business Succession
More informationSTEPHEN J. PETERS. Areas of Practice Appellate Law Class Action, Mass Tort & Multi-District Litigation
STEPHEN J. PETERS Partner 300 N. Meridian Suite 990 Indianapolis IN 46204 TEL: (317) 964-2728 FAX: (317) 964-2744 speters@plunkettcooney.com Stephen J. Peters is the managing partner of Plunkett Cooney
More informationDamian J. Arguello. COURT ADMISSIONS Colorado, 2004 New Mexico, 2005 U.S. District Court, Colorado, 2005
Damian J. Arguello Founder of Colorado Insurance Law Center, a private law firm representing commercial and individual policyholders. Experienced insurance coverage attorney with over twenty-five years
More informationJudith W. Boyette Partner
Judy has advised employers and employee benefit plans on all aspects of compensation and benefits including tax, regulatory, fiduciary responsibility, financing, and organizational integrity issues for
More informationMATTHEW J. RENAUD, Partner. MATTHEW J. RENAUD Partner
MATTHEW J. RENAUD, Partner Matthew J. Renaud is a partner in Jenner & Block s Chicago office. He is chair of the firm s Employee Benefits and Executive Compensation Practice, a member of the Private Equity/Investment
More informationDrafting Marital Trusts
Drafting Marital Trusts Prepared by: Joshua E. Husbands Holland & Knight LLP 111 SW 5 th Ave. Suite 2300 Portland, OR 97212 503.243.2300 Copyright 2012 Holland & Knight LLP. All rights reserved. The information
More informationEdward J. Corey, Jr. Shareholder
ecorey@weintraub.com t: 916.558.6017 f: 916.446.1611 PRACTICE AREAS Trusts and Estates Trust and Estate Litigation Elder Abuse and Fiduciary Abuse Litigation Conservatorships Trust and Probate Administration
More informationEmployer Shared Responsibility Effective Dates
Employer Shared Responsibility Effective Dates Large employers as defined by the federal Patient Protection and Affordable Care Act (ACA) are required to offer health insurance coverage to full-time employees
More informationThe Beneficiary Defective Inheritor s Trust ( BDIT )
The Beneficiary Defective Inheritor s Trust ( BDIT ) Finessing the Pipe Dream The Estate Planning Council of Hampden County September 2009 Conference Materials By: Robert G. Alexander, Esq. Alexander &
More informationCARTER H. KLEIN, Partner. CARTER H. KLEIN Partner
CARTER H. KLEIN, Partner Carter H. Klein concentrates his practice on Uniform Commercial Code work, secured and unsecured lending, asset sales and purchases, trade finance, outsourcing, payments, financial
More informationInterest Rate Sensitive Planning: Understanding the
June 12, 2012 Interest Rate Sensitive Planning: Understanding the Value of Time Chicago Estate Planning Council Young Members Workshop About the Speakers David Berek, Partner, CFP, CPA, JD, LLM, Handler
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 informationESTATE & TRUST PLANNING WITH THE NEW 3.8% TAX ON NET INVESTMENT INCOME
ESTATE & TRUST PLANNING WITH THE NEW 3.8% TAX ON NET INVESTMENT INCOME First Run Broadcast: September 1, 2015 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) The new 3.8% tax
More informationTeaching Awards Professor of the Year 2004 & 2010 (selected by graduating classes)
Curriculum Vitae MICHAEL S. KIRSCH Professor of Law Notre Dame Law School University of Notre Dame 3116 Eck Hall of Law 46556-4639 (574) 631-5582 mkirsch@nd.edu ACADEMIC APPOINTMENTS Notre Dame Law School,
More informationRochelle L. Haller Principal
Principal Second & Seneca Building 1191 Second Avenue 18th Floor Seattle, WA 98101-2939 T 206.816.1416 F 206.464.0125 rhaller@gsblaw.com Rochelle brings over a decade of estate planning experience to Garvey
More informationDoug Jones. Partner. 600 Congress Ave., Ste Austin, TX O F. mcginnislaw.
PRACTICE AREAS Tax Planning & Controversy 600 Congress Ave., Ste. 2100 Austin, TX 78701 512-495-6013 O 512-505-6313 F mcginnislaw.com Tax Exempt / NonProfit Organizations Corporate & Business Transactions
More informationDrafting Marital Trusts
Drafting Marital Trusts Prepared by: Joshua E. Husbands Holland & Knight LLP 111 SW 5 th Ave. Suite 2300 Portland, OR 97212 503.243.2300 Copyright 2016 Holland & Knight LLP All rights reserved. The information
More informationThe Life and Times of a Dental Practice from a Legal and Tax Perspective
The Life and Times of a Dental Practice from a Legal and Tax Perspective Raj Tanden Los Angeles 213-972-4575 rtanden@foley.com Attorney Advertising Prior results do not guarantee a similar outcome Models
More informationGEORGE B. NEWHOUSE, JR., Senior Attorney
Phone: 310.557.2009 Fax: 310.551.0283 Email: gnewhouse@tocounsel.com George Newhouse is a senior attorney in the Downtown Los Angeles Office of Theodora Oringher. George's practice focuses on white collar
More informationChoosing and Evaluating Financial Professionals
Select Portfolio Management, Inc. David M. Jones, MBA Wealth Advisor 120 Vantis, Suite 430 Aliso Viejo, CA 92656 949-975-7900 dave.jones@selectportfolio.com www.selectportfolio.com Choosing and Evaluating
More informationBobbie J. Collins. Associate. P / F
Bobbie J. Collins Associate P 719.386.3016 / F 719.386.3070 bcollins@lrrc.com Colorado Springs / 90 South Cascade Avenue, Suite 1100, Colorado Springs, CO 80903 Bobbie Collins assists clients with a variety
More informationBradley J. Stevens. Chair, Bankruptcy, Restructuring, and Creditors Rights. Overview
Bradley J. Stevens Chair, Bankruptcy, Restructuring, and Creditors Rights Overview Mr. Stevens practice focuses on all areas of bankruptcy, restructuring and creditors rights Contact P 602.262.5955 F 602.495.2729
More informationSpeaker Biographical Summaries
Wednesday, April 9, 2014 Ask the Regulators George Bostick Benefits Tax Counsel U.S. Department of the Treasury George Bostick is the Benefits Tax Counsel at the U.S. Department of the Treasury. As Benefits
More informationCURRICULUM VITAE JUSTIN D. GOODMAN VISITING PROFESSOR OF LAW UNIVERSITY OF NEW MEXICO SCHOOL OF LAW
CURRICULUM VITAE JUSTIN D. GOODMAN VISITING PROFESSOR OF LAW UNIVERSITY OF NEW MEXICO SCHOOL OF LAW GOODMAN@LAW.UNM.EDU (505) 277-1772 EDUCATION University of New Mexico School of Law December, 2010 Albuquerque,
More informationDelaware Tax Institute
Delaware Tax Institute The Future of Life Insurance Recent Changes You Need to Know Moderator: Bill Denney Panelists: Mike Albero Albero, Kupferman & Associates Todd Flubacher Morris, Nichols, Arsht &
More informationBRIAN E. O DONNELL. Practice Areas. Areas of Emphasis. Overview
BRIAN E. O DONNELL Practice Areas Litigation Insurance and Reinsurance Law Products Liability, Toxic Tort and Mass Tort Alternative Dispute Resolution Cyber Liability Areas of Emphasis Commercial Litigation
More informationESTATE PLANNING FOR GUARDIANSHIP AND CONSERVATORSHIPS
ESTATE PLANNING FOR GUARDIANSHIP AND CONSERVATORSHIPS First Run Broadcast: August 25, 2015 1:00 p.m. E.T./12:00 p.m. C.T./11:00 a.m. M.T./10:00 a.m. P.T. (60 minutes) Use of conservatorships and guardianships
More informationEstate Planning. Insight on. Decanting breathes new life into an old trust. Choosing a trustee for your living trust
Insight on Estate Planning August/September 2012 Decanting breathes new life into an old trust Estate planning 101 Choosing a trustee for your living trust Is your estate liquid enough to cover estate
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 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 informationResident counsel: Rockport, Texas office (by appointment)
Robert J. Cunningham Roach & Newton, LLP 10777 Weseimer Rd, Suite 212 Houston, Texas 77042 713-652-2033 office R 713-652-2029 fax R 832-971-6232 mobile rcunningham@roachnewton.com Resident counsel: Rockport,
More information