2025 Speakers and Topics

Wednesday, February 5, 2025

7:00 - 7:55 am Breakfast
7:55 amOpening Remarks
8:00 - 10:00 amProf. Cassady V. Brewer
Georgia State University College of Law
Prof. Bruce A. McGovern
South Texas College of Law Houston
Recent Developments in Federal Income Taxation
This session will review the most significant statutory enactments, judicial decisions, IRS rulings, and Treasury regulations promulgated during the last twelve months that affect general domestic income taxation, corporate taxation, partnership taxation, and tax procedure.
10:00 - 10:45 amVisiting With Sponsors
10:45 - 11:45 am Sarah B. Jacobson
Day Pitney LLP
Planning for the Modern International Family
The "modern family" has become increasingly international. As wealthy families become more mobile and the reach of
their wealth more global, it is inevitable that US tax issues will arise. Even for couples where the US has become their
home base, international tax issues often remain key to a successful estate plan. International estate planning for these
clients raises a variety of US federal income, gift and estate tax issues that routinely must be squared with foreign property ownership, succession and inheritance regimes. Using our hypothetical, international couple, we will explore the host of US income, gift and estate tax issues which commonly arise in practice and planning opportunities when advising these complex cross-border clients. Topics will include planning for non-citizen spouses (including joint ownership and QDOTs), inheritance strategies for US persons, avoiding anti-deferral rules (CFC and PFICs) and accidental foreign trusts.
11:45 am - 12:15 pmGet Lunch and Visit with Sponsors
12:15 - 1:15 pmLuncheon Speaker - Speaker TBD - Impending Changes to Tax Policy Topic
1:20 - 2:20 pmJames C. Trainor
Aon
Cybersecurity Risks, Threats, and Best Practices
As cyber threats continue to escalate, they remain a critical concern for organizations and individuals alike. Mr. Trainor will provide a comprehensive update on the current Cyber Threat Landscape, emphasizing the increasing role of Artificial Intelligence.
2:25 - 3:25 pmPaul M. Caspersen, CFP®, MS (Financial Planning & Taxation), AEP®
Planned Giving Interactive, LLC
Recent Cases in Complex Charitable Planning
Join us for a compelling session where we dive into recent complex cases to transform assets into impactful charitable contributions. You'll work through real-life scenarios involving closely held companies, real estate with debt, and undivided interest donations, gaining practical insights on navigating intricate financial, estate, and tax considerations. Paul will bring his most challenging client cases to the table, fostering a collaborative environment to optimize gifts for the benefit of donors, their families, and charities.
3:25 - 4:00 pmVisiting With Sponsors
4:00 - 5:00 pmCharles Levun
Levun, Goodman & Cohen, LLP
Partnership Planning & Structuring Techniques That Every Professional Dealing with Business Transactions and Estate Planning Should Know
Get prepared to experience tax, fun and "I didn't think about that" in the same presentation, as Chuck Levun discusses in his transactional format essential partnership/LLC planning devices of which every professional should be aware. Chuck will discuss insurance partnership planning to negate the Supreme Court's "insurance inclusion in value" decision in Connelly, how to structure a business to maximize the benefits of Section 199A and a "simple" (okay, nothing is simple) structuring device that coordinates Sections 704(c) and 743(b) to facilitate the sale and partial rollup of the assets of a business.
5:00 - 6:00 pmWelcome Reception

Thursday, February 6, 2025

7:00 - 7:55 amBreakfast With Sponsors
7:55 amOpening Remarks
8:00 - 9:00 amStephanie Loomis-Price
Perkins Coie LLP
IRS's Top Targets on Transfer Tax Returns
This session will begin with a discussion of the IRS’s enforcement objectives with regard to transfer tax returns involving closely held entities. We will then explore the creation, maintenance, and defense of family entities, providing practical tips at each stage. Throughout the discussion, we will address recent developments in Tax Court jurisprudence and its valuation approaches, all with an eye toward minimizing audit risk.
9:05 - 10:05 amJeffrey H. Paravano
Baker Hostetler
Tax Implications of the Supreme Court's Decisions in Moore, Loper Bright, and Corner Post
Jeff Paravano, counsel for the taxpayer in Moore v. United States, and co-panelists will discuss the Supreme Court's Decisions in Moore, Loper Bright, and Corner Post, and provide an analysis of the federal, state and international tax implications of those cases.
10:05 - 10:30 amVisiting With Sponsors
10:30 - 11:30 amCharles M. Ruchelman
Caplin & Drysdale
Michel R. Stein
Hochman Salkin Toscher Perez P.C.
Recent Developments in Tax Court Litigation - What You Need to Know
Tax litigation has seen a series of changes in recent years disrupting rules that seemed beyond dispute, including whether court deadlines are jurisdictional, whether deference is still afforded to administrative regulations, and how penalties must be approved, calculated, and assessed. This panel will discuss challenges presented by recent cases, the current state of these evolving standards, and how it could impact you if you are selected for examination and cannot resolve a tax issue without litigation. What materials should you have and maintain, what mistakes should you avoid, and how do you help your trial counsel if the case is litigated?
11:30 am -12:30 pmStudent Networking Luncheon and Visit with Sponsors
Sponsored by A. Brian Phillips, P.A.
12:35 pm - 1:35 pmStephen R. Looney, JD, LL.M. (taxation)
Dean Mead
A "Sirius" Issue: Application of the Self-Employment Tax and Social Security Taxes to Limited Partnerships, LLCs and S Corporations

This presentation will review the state of the law with respect to the imposition of the self-employment tax and social security taxes on LLC members, S corporation shareholders and limited partners of a limited partnership. The discussion will include a review of the history of the self-employment tax and the development of the "functional analysis" test adopted by the Tax Court in applying the self-employment tax to members of an LLC, as well as the effect of the Sirius Solutions case which applied the functional analysis test to limited partners.
1:40 - 2:40 pmMatthew J. Scheer
Gunster
Building at 30,000 Feet: Structuring Family Offices and Family Trust Companies
This presentation will address the nuts and bolts of putting together a family office and family trust company, covering estate planning, tax planning, and securities considerations as well as some of the "softer" issues that families and their professional advisers encounter.
2:45 - 3:30 pmVisiting With Sponsors
3:30 - 4:30 pmAndew R. Comiter, Esq.
Comiter, Singer, Baseman & Braun
Business Succession Planning Topic
4:45 - 6:00 pmSuper Bowl Mingle Reception
Sponsored by Evercore Wealth Managment
Visit with your fellow attendees in a Super Bowl themed event featuring unique "game day" food. At 10-minute intervals, each attendee will move to 4 pre-assigned tables with 10 different attendees at each. Table "coaches" will ask ice breaker questions to get the conversation started.

Friday, February 7, 2025

7:00 - 7:55 amBreakfast with Sponsors
7:55 amOpening Remarks
8:00 - 9:00 amSamuel A. Donaldson, JD, LL.M., AEP® (Distinguished)
Georgia State University College of Law
Federal Wealth Transfer Tax Update
This informative and entertaining session will recap the important cases, rulings, and regulations from 2024, together with a preview of what we might expect from Congress in 2025 or 2026.
9:00 - 10:15 amPaul Lee, JD, LL.M. (taxation)
Northern Trust
Stump the Strategist - A Q&A with Paul Lee
10:15 - 10:45 amVisiting With Sponsors
10:45 - 11:45 amJolyon D. Acosta, Esq.
Bush Ross, P.A.
Carla A. DeLoach, Esq., LL.M. (taxation)
DeLoach, P.L.
A Survey of the Uniform Fiduciary Income and Principal Act
11:45 am - 12:15 pmGet Lunch and Visit with Sponsors
12:15 - 1:15 pmLuncheon Speaker - Speaker TBD
Legislative Updates
1:20 - 2:20 pmThomas J. Pauloski, JD
Bernstein
Topic TBD
2:25 - 3:25 pmA. Stephen McDaniel, JD
Williams McDaniel, PLLC
Ethical Considerations in Estate Planning and Estate & Tax Trust Administration
Attorneys, CPAs and Financial Planners face substantial issues in dealing with families in planning estates. The issues are magnified when an estate or trust is being administered. Family conflicts in the estate world are increasing at an alarming rate. This session will address the pitfalls to be encountered and how to avoid them, in working with clients in the estate world.
3:25 pmClosing Remarks

Thank you to our Sponsors!


Diamond Sponsor


Super Bowl Mingle Reception Sponsor


Gold Sponsors


Student Networking Luncheon Sponsor

A. Brian Phillips, P.A.