The 16th Annual ~ Estate & Charitable Gift Planning Institute
I.R.S. Pushes Taxpayers:
Taxpayers Push Back
FEATURING ROY M. ADAMS & EILEEN B. TROST
presented by The Salvation Army
BROADCAST LIVE FROM MINNEAPOLIS CONVENTION CENTER | SEPTEMBER 11, 2008 | 7:00 AM to 2:00 PM (PDT)
Everything an estate planner does is almost universally driven by tax considerations and some very important non-tax objectives. Balancing the two is an art. Every recommendation made, and every recommendation not made, both combine to measure the caliber and completeness of advice. Recent developments flow like a waterfall from multiple sources both federal and state. Staying on top of what is going on, particularly change, is a must.
CONFERENCE TIMES & LOCATIONS
Pacific Time: 7:00 AM to 2:00 PM
~
Scheduled Locations:
Coeur d'Alene, Idaho
&
Seattle, Washington
Coeur d'Alene Location: To Be Posted Soon
Seattle Location: The Salvation Army Seattle Temple Corps, 9501 Greenwood Avenue North, Seattle, Washington 98103
AGENDA (Pacific Daylight Time)
Ethics Session
7:00 AM to 8:00 AM Roy M. Adams
Ethics continue to develop, like family limited partnerships, from bad facts:
- Drafting attorneys found liable for a development which occurred after completing an estate plan.
- Trustees are innocent from accusations that they harmed trust beneficiaries.
- Yes, you can be held responsible for a party whom you did not represent directly.
- Are we responsible for not anticipating future events?
- Severe penalty provisions for those who prepare tax returns, including transfer tax returns.
- Ethical issues with Retirement Benefit Plan Administrators, the so-called, "Until Implemented Rule."
Session I
8:00 AM to 10:00 AM Roy M. Adams
The Flow of Change and its Impact:
From regulations, letter rulings, technical advice memoranda, statutes, federal and state court decisions including the United States Supreme Court, come massive alterations in the law.
BREAK
10:00 AM to 10:45 AM
Session II
10:50 AM to 1:00 PM Eileen B. Trost
A Real World View of Estate Planning for Retirement Benefits:
Planning for retirement benefits is complicated because it entails income tax, estate tax, and property disposition issues, all at the same time. A considered look at the numbers to identify what is important and how important it is.
1:00 PM to 1:45 PM Roy M. Adams & Eileen B. Trost
Worrisome Issues in Planning for Retirement Benefits:
Roy M. Adams & Eileen B. Trost will discuss retirement benefits. Topics include:
- Estate tax reimbursement issues.
- The diminution of income tax deduction for estate taxes paid under IRC Section 691(c).
- Who is the ?designated beneficiary? of a trust where there has not been any special planning.
- What if there is no beneficiary designation, or the beneficiary has died?
- What if the beneficiary designation creates unintended tax consequences, or misses a tax planning opportunity?
- Using disclaimers to address tax issues after death.
QuestionS & Answers
1:45 PM to 2:00 PM Roy M. Adams & Eileen B. Trost
REGISTRATION AND QUESTIONS
To RSVP, please contact Erica at (206) 217.1272 or email Erica.Draper@usw.salvationarmy.org
~CONTINUING EDUCATION CREDITS ARE PENDING~
Labor Day was instituted to commemorate America's hard working labor force and was scheduled at the end of summer. It was the last big weekend before returning to a five-day work week. 
