OFFICIAL SCHEDULE JUNE 17, 18, & 19, 2009
Wednesday, June 17th
8:30am-10:15am	Tax Issues & Selecting the Appropriate Charitable Entity for Charitable Planning – The Pension Protection Act of 2006 requires us to rethink the ways in which families engage in philanthropy, especially when an estate planning motive also exists. Mr. Berry will discuss how to identify the best charitable technique to achieve a given charitable and estate planning objective and how to pair that with the right charitable entity.	Turney P. Berry
10:30am-12:00pm	Preparing for the Unknown in 2010 & Beyond: How Not to be Afraid of the Dark – This will be an examination of those planning techniques which will be necessary or appropriate in planning for clients in 2010 and beyond. It will examine any estate tax legislation that has been passed by Congress as of June 2009 and its impact on planning. It will also examine any currently pending legislation and what impact that might have on planning. Special consideration will be given to maximizing the use of the applicable exclusion amount and preparing and drafting for the marital deduction. Attention will also be paid to those lifetime techniques which may be appropriate for clients in 2010 and beyond.	Charles D. "Skip" Fox, IV
12:00pm-1:00pm	Lunch Break - On Your Own
1:00pm-2:30pm	Enhancing GRATs and Financed Net Gifts – This presentation will consider various ways to structure GRAT terms and payouts to demonstrate the efficiency of each approach in transferring wealth. Attention will be given to the benefits of making net gifts to a grantor trust, with the gift tax financed by the grantor, as an alternative to sales to grantor trusts for a note.	David A. Handler
2:45pm-4:15pm	Current Estate and Gift Tax Developments - A discussion of recent cases, rulings, regulations and legislation pertaining to or affecting estate planning, with a focus on their significance in day-to-day planning.	Professor Jeffrey N. Pennell
4:30pm-5:45pm	Planning for the Elderly and for Persons with Special Needs – Medical advances have resulted in individuals living longer, but with extended periods of poor health. Children born with serious disabilities are now outliving their parents, and autism is at a near epidemic level. This program is important for anyone who provides advice to a family who has a member with a disability. Ms. Glass will review the rules for becoming eligible for Medicaid assistance in a nursing home, including financial resource and income limits, different rules for married and single individuals, and transfer penalties. Ms. Barr will focus on how parents and grandparents may leave an inheritance or make a gift to a child in a manner that will preserve important eligibility for government benefits, such as Supplemental Security Income (SSI) and Medicaid, along with how to correct a situation where the proper planning was not done in advance.	Katherine Barr Connie L. Glass
5:45pm-6:00pm	Question & Answer
Thursday, June 18th
8:30am-10:00am	Dancing Around on Eggshells: Handling the Civil Audit that Ought Not be Civil – Given the resurrecting dual civil and criminal investigations and increasingly vague theories of wrong doing that blur the lines between acceptable tax avoidance and unacceptable evasion, handling eggshell audits has become more complicated. This presentation will address the problem, quasi voluntary disclosures, the preparer's role, protecting privileges, client interviews and other aspects that keep you up at night..	David D. Aughtry
10:15am-11:45am	Partnership Profits Interests are a Powerful Business Succession/Employee Compensation Strategy – This session will examine the income and transfer tax consequences of issuing partnership profits interests as part of a plan to the transfer of all or a portion of a business from one generation of owners to another. It will describe how to structure profits interest to maximize the tax benefits and how to create partnership profits interests when a business is owned by a corporation. Finally, it will discuss how to utilize this technique in a family business.	Richard B. Robinson
11:45am-1:00pm	Luncheon - Please plan to attend … by reservation only.	To Be Announced
1:30pm-3:00pm	Recent Federal Income Tax Developments – A review of significant administrative and judicial developments over the past twelve months, and the status of legislative tax proposals.	Professor Ira B. Shepard
3:15pm-4:45pm	Ethics - Navigating the Final Return Preparer Penalty Regulations & How they Dovetail with Circular 230 Requirements for Estate Planners – This presentation will discuss the new final regulations under Section 6694 dealing with tax return preparer penalties including verbal advice related to returns. The presentation will include ways to avoid penalties for both the taxpayer and the preparer. It also will cover the similar but broader responsibilities that lawyers and CPAs have under Circular 230.	Jonathan G. Blattmachr
4:45pm-5:00 pm	Question & Answer
Friday, June 19th
8:00am-9:00am	Captive Insurance - Is it Right for Your Client? – Owning a captive insurance company has become a viable and valuable option for many closely-held businesses. Learn when captive insurance companies are appropriate, why and how they are organized and operated, and the IRS' constantly evolving tax analysis.	Charles J. "Chaz" Lavelle
9:15am-10:15am	Tax Planning for Foreign Investors in U.S. Real Property – Tax advisors for foreign investors in U.S. real property must deal with many income and estate tax issues peculiar to these investors. This session will address the most important of these issues, some of the planning dilemmas arising for these investors, and some of the structures commonly used as solutions for these dilemmas.	Lawrence Lokken
10:30am-12:00pm	Hot Topics in S Corporations – This presentation will focus on recent and proposed legislative changes, employment tax issues, the regulations on open account indebtedness, basis issues pertaining to back-to-back loans and issues relating to the operation of S corporations through limited liability companies.	Ronald A. Levitt Stephen R. Looney
12:00pm-12:15pm	Question & Answer