Session Date Start Time End Time Session Name Description Speaker(s)Saturday, June 9, 2018 10:00AM 6:00PM Registration OpenSaturday, June 9, 2018 12:30PM 6:00PM PFP18101A. Building a Tax and Financial

Planning Advisory Business Workshop - Day 1*This 1.5-day workshop is not included in the All Access Pass. Stepping into an expanded role as a personal financial adviser requires foundational knowledge, responsiveness to changes and enthusiasm for the opportunities that await. If you’re up for the challenge, this two-day workshop will give you all the tools you need to get underway in personal financial planning services.

Jean-Luc Bourdon CPA/PFS | Michael Goodman CPA/PFS, CFP | Brooke Salvini CPA/PFS | Ted Sarenski CPA/PFS, CFP, AEP, CGMA | Scott Sprinkle CPA/PFS, CGMA, CFP | David Stolz CPA/PFS, CFP | Susan Tillery | Ellen Bruno CPA/PFS

Sunday, June 10, 2018 7:00AM 6:00PM Registration OpenSunday, June 10, 2018 8:00AM 5:00PM PFP18101B. Building a Tax and Financial

Planning Advisory Business Workshop - Day 2*This 1.5-day workshop is not included in the All Access Pass. Stepping into an expanded role as a personal financial adviser requires foundational knowledge, responsiveness to changes and enthusiasm for the opportunities that await. If you’re up for the challenge, this two-day workshop will give you all the tools you need to get underway in personal financial planning services. Get ready to:• Explore numerous personal financial planning business models

Jean-Luc Bourdon CPA/PFS | Michael Goodman CPA/PFS, CFP | Brooke Salvini CPA/PFS | Ted Sarenski CPA/PFS, CFP, AEP, CGMA | Scott Sprinkle CPA/PFS, CGMA, CFP | Lyle Benson CPA/PFS, CFP® | David Stolz CPA/PFS, CFP | Susan Tillery | Joel Bruckenstein CFP | Deborah Fox

Sunday, June 10, 2018 1:00PM 5:00PM PFP18102. Expanding Your Value as a Retirement Coach

Mitch Anthony is challenging advisors to step up, broaden their capacity, and embrace a new role—as retirement coach. Retirement coaching is the future of retirement planning. This new approach represents the value proposition that will separate successful advisors from the rest. Advisors making the transition to retirement coaching understand the characteristics of an E.P.I.C. retirement (which will be discussed at Mitch's breakout session). Advisors will learn to master Retirement Key Dialogues to help their clients achieve the best life possible in their retirement years:

Mitch Anthony

Sunday, June 10, 2018 1:00PM 5:00PM NAA18101. New Reporting Model for NFP With the arrival of 2018, the time has now come to implement ASU 2016-14, the FASB’s most significant set of changes to the NFP financial statement model in more than 20 years. This session will help participants prepare for that by providing a walkthrough of the ASU’s key provisions in the areas of Net Asset Classification and Reporting of Expenses, Investment Return, Cash Flows, and Liquidity and Availability of Resources, chock full of examples, implementation tips, and answers to frequently asked questions. Panelists will also answer participant questions.

Learning objectives:• Through both discussion and examples, develop a detail understanding of the requirements of ASU 2016-14 and associated implementation matters.• Clarify that understanding further through the opportunity to ask questions of the session panelists.

Cathy Clarke CPA | Jeffrey Mechanick CPA, CGMA | Carolyn Mollen CPA

Sunday, June 10, 2018 1:00PM 5:00PM EST18101. EST Basic Workshop This workshop will provide a foundation in estate planning that you cannot get elsewhere. You will hone your skills in communication, networking and building client rapport as well as build your basic knowledge through practical applications of wills, trusts, property law and estate planning concepts — the knowledge foundation a practitioner needs to succeed in an estate planning practice.

Missia Vaselaney JD, (inactive) CPA | Gary Zwick

Sunday, June 10, 2018 1:00PM 5:00PM EST18102. 706, 709, 8971 Workshop Increased Exclusion Amounts for Estate and Gift Tax Purposes will likely multiply the necessity for preparation of Form 706 for portability purposes. In this session, we will review the basics of Form 706, 709 and 8971 preparation and answer your compliance questions. Determine how to present 706, 709 and 8971 information to minimize audit risks Recognize due dates, availability of extensions and follow-up filings Identify return preparation tactics to maximize DSUEA and tax basis.

Mary Kay Foss CPA | Donita Joseph CPA

Sunday, June 10, 2018 5:10PM 6:00PM EST18103. Tax Reform Panel (Complimentary Session)

To be announced Jeremiah Doyle LL.M. (Taxation) | Robert Keebler CPA/PFS, MST, AEP (Distinguished), CGMA | Paul Lee

Sunday, June 10, 2018 5:10PM 6:00PM NAA18SS01. Solution Session TBA To be announcedSunday, June 10, 2018 5:10PM 6:00PM PFP18SS01. Solution Session TBA To be announcedSunday, June 10, 2018 5:10PM 6:00PM PFP18SS02. Solution Session TBA To be announcedSunday, June 10, 2018 5:10PM 6:00PM EST18SS01. Solution Session TBA To be announcedSunday, June 10, 2018 6:00PM 7:30PM Welcome ReceptionMonday, June 11, 2018 7:00AM 7:00PM Registration OpenMonday, June 11, 2018 7:00AM 8:00AM Continental BreakfastMonday, June 11, 2018 7:00AM 7:50AM PFP18ER01. Annuities in Retirement The presentation will include uses of annuity products to meet retirement needs, and appropriate timing for considerations of annuities.

Fixed annuities, variable annuities and indexed annuities will be included in the presentation.

Learning Objectives Include:• Use of annuities to fully or partially meet retirement cash flow needs. • Use of annuities to partially protect against negative markets.

William Kriesel PFS

Monday, June 11, 2018 7:00AM 7:50AM PFP18ER02. Regulatory Update The DOL, SEC and various state legislatures and regulators continue to address the fiduciary obligations of financial planners, including those associated with IRA rollovers. Ron offers an update on recent changes, along with practical suggestions on actions individual advisors should be taking to adopt to the new environment.

Learning objectives: • Learn of new developments in statutes, regulations, and state common law (i.e., case law) affecting the fiduciary obligations of personal financial planners. • Ascertain best practices for complying with fiduciary obligations, including investment strategy and investment due diligence, when advising individual clients, plan sponsors, and endowments.

Ron Rhoades JD

Full Session Agenda June 9 - 14, 2018

AICPA ENGAGEYesNo

Advanced Personal Financial Plan...YesNo

Advanced Accounting and Auditi...YesNo

EDGE Career DevelopmentYesNo

Advanced Estate Planning Confe...YesNo

Practitioners Symposium and TEC...YesNoTax Strategies for the High-Incom...YesNoCPAFMA Practice ManagementYesNo

Conference Se...6/9/20186/10/20186/11/20186/12/20186/13/20186/14/2018

Monday, June 11, 2018 7:00AM 7:50AM PFP18ER03. Beyond the Math Ensuring the best possible outcome for a succession plan goes well beyond the question, “how much can I get for my firm?” In this insightful, inspiring, information-rich talk, Shannon O’Toole Kuhlman, Buckingham Strategic Wealth’s Chief Talent Officer will provide answers and fresh perspectives to the most important factors RIA firm owners should consider when planning for succession. Perfectly suited to succession-minded RIA firm owners and advisors, “Beyond the Math” delivers multi-faceted, actionable ideas designed to help participants ensure the brightest possible future for their clients, their teams, and themselves.

Learning Objectives:• As a RIA owner, understanding your succession and/or continuity planning options and how they will effect you, your team and your clients. • Understanding the process of going through an external succession or continuity transition.

Shannon O'Toole

Monday, June 11, 2018 7:00AM 7:50AM PFP18ER04. Crisis Management & Emergency Preparedness: Coverage Lessons Learned From Recent Catastrophic Events

Given the current state of the world, insurance company mergers and more, now is more important than ever to have a complete review of your personal insurance policies to make sure that there are no gaps in coverage. This discussion will highlight commonly overlooked coverages and key items and exposures that homeowners need to be aware of, how to best understand what your risks are, so that there are no surprises in the event of a serious situation. We will cover lessons learned from recent catastrophic events, including hurricanes, sexual harassment suits on the rise, etc. and how to protect yourself against exposures during these challenging times.

Learning Objectives:• Review key items that homeowners need to be aware of• Understand how to protect against exposures

Patti Clement

Monday, June 11, 2018 7:00AM 7:50AM EST18ER01. Basic Income Taxation of Trusts This is a broad overview of the income taxation of fiduciary entities, more specifically estates and non-grantor trusts. We will discuss rules, tools and updates that broadly impact and assist in the preparation and review of fiduciary income tax returns.

Learning objectives:• Review basic rules that apply to the income taxation of all estates and non-grantor trusts.• Review impact of 2018 tax law changes as they affect fiduciary entities.• Analyze tools and schematics helpful in navigating fiduciary compliance issues.

Jackie Patterson

Monday, June 11, 2018 7:00AM 7:50AM EST18ER02. U.S. Tax Implications of Cross Border Activities

The session will explore U.S. income, estate and gift tax implications of foreign investment and activities in the United States as well as reporting obligations of U.S. taxpayers with offshore activities. 1. Gain an understanding of U.S. tax law impacting foreign activity in the U.S. 2. Understand U.S. reporting requirements for U.S. taxpayers with activities and investments outside the U.S.

Peggy Ugent CPA

Monday, June 11, 2018 7:00AM 7:50AM EST18ER03. Private Placement Life Insurance as a Tax Strategy

This session will: -Provide education on the attributes and tax characteristics of Private Placement Variable Annuities. - Provide education on the attributes and tax characteristics of Private Placement Life Insurance. - Provide Case Studies on specific planning applications for both products. - Provide color on the effect of new tax legislation on the products. - Provide an update the ever expanding landscape of the available investment options within these products and the rules governing them.

Eric Naison-Phillips

Monday, June 11, 2018 7:00AM 7:50AM NAA18ER01. Investment Performance Attestation: A GIPS 2020 Update

Presentation of an investment firm’s past performance can be a powerful tool for attracting new clients. To promote fair representation and greater comparability in performance presentations, CFA Institute created the Global Investment Performance Standards (GIPS® standards). Many investment firms’ claim of compliance with these standards has been regarded as providing a competitive advantage. The CFA Institute is currently working to update the GIPS Standards in preparation of a new edition effective in January 2020. In this panel, CFA Institute representatives and expert practitioners will provide an update on the status of the GIPS 2020 project. Learning Objectives:• Discuss the guidance currently in the workings for private funds, and the new provisions for asset owners and broadly distributed pooled funds. • Provide an update on the guidance that is being developed on GIPS verification and performance examinations, which may affect the work of practitioners that engage in attestation engagements under AICPA’s Statement of Position 12-1, “Reporting Pursuant to the Global Investment Performance Standards”

Amy Jones | Antonella Puca | Ken Robinson CFA, CIPM, CPA, PFS

Monday, June 11, 2018 7:50AM 8:00AM Transition BreakMonday, June 11, 2018 8:00AM 9:15AM PFP1801. Economic Update Dr. David Kelly delivers his insights on global economic and market outlook using JPMorgan’s Guide to the Markets.

• Economic Overview: The expansion continues into its 10th year with low inflation and very low unemployment.• Interest Rates: Federal Reserve tightening and a strong global economy should push bond yields higher.• Equities: US Tax Reform has been a significant positive for earnings but high valuations suggest more modest returns going forward.• International: Cheaper valuations and better long-term economic growth prospects point to the potential in international equities.• Asset Allocation: Low interest rates on cash accounts still favor long-term investments overall, but with more modest return expectations.

Learning objectives:• Provide the audience with a clear perspective on the outlook for the economy, financial markets and investment opportunities for 2018 and beyond.• Deliver these insights using JPMorgan’s Guide to the Markets, a hard-copy and on-line tool that allows financial professionals to explain the investment backdrop to individual investors.

David Kelly PhD, CFA | Sue Coffey CPA, CGMA | Andy Katzenstein

Monday, June 11, 2018 8:00AM 9:15AM NAA1801. AICPA Update This session provides an overview of the latest developments and trends in key areas of audit and assurance.

Attendees will learn about:• The current environment and its impact on audit and assurance• What practitioners can do to keep abreast of changes and adapt their practices• AICPA’s initiatives to support the profession, ongoing relevance of services, and quality

Monday, June 11, 2018 8:00AM 9:15AM EST1801. Estate Planning Update To be announcedMonday, June 11, 2018 8:00AM 9:15AM FIN1801. Data-Driven Leader Session 1: Creating

a Data-Driven Business StrategyIn this first session of the program, you’ll learn how to identify what data you want to capture and what types of decisions you’d like to be able to make. You’ll understand how this type of strategy will impact your executive team, technology, people, processes and what new capabilities you need to grow your data-driven strategy. This session is part 1 of a multi-session program to earn the Data-Driven Leader digital badge. To earn the badge, attendees much attend all 4 Data-Driven Leader sessions and any 1 session from the Human Intelligence sessions.

Rich Fox

Monday, June 11, 2018 9:15AM 9:30AM Transition BreakMonday, June 11, 2018 9:30AM 10:45AM NAA1802. Revenue Recognition (FASB ASC 606):

Practical Implementation Advice and Illustrations

Focusing on the top impact areas for private companies, the technical director of the Center for Plain English Accounting (CPEA) provides an understanding of and practical insights about key principles and essential elements of the new revenue recognition standard. Participants gain a deeper grounding in key aspects of the FASB ASC 606 architecture. Interactive illustrations and exercises are utilized to deepen the participants' knowledge of major concepts.After participating in this session, attendees will be able to:• Understand the new revenue recognition standard (FASB ASC 606) and how it differs from current guidance• Apply the concepts and requirements of the new revenue recognition standard when accounting for transactions and preparing financial statements

Tom Groskopf CPA

Monday, June 11, 2018 9:30AM 10:45AM PFP1802. Guaranteed Income and Optimal Retirement Income Strategies

This presentation will explore the impact and role of guaranteed income on retirement income strategies. Concepts explored include the impact of guaranteed income on retiree outcomes and portfolio risk levels, how taxes affect the purchase decision, as well as several important modeling considerations.

Learning objectives:• Understand the role of guaranteed income as part of a retirement income strategy• How guaranteed income affects optimal portfolio allocations • The impact of retiree consumption, dynamic choice, and taxes on optimal annuity purchase decisions• How to appropriately model and consider guaranteed income in a financial plan.

David Blanchett

Monday, June 11, 2018 9:30AM 10:45AM PFP1803. Cybersecurity & Regulations: Are you safe and compliant?

Brian Edelman will present a brief summary of the new cybersecurity regulations that apply to CPAs, Planners, and Investment Advisors. He will also present the five critical steps you can follow to ensure you are not only accurately protecting private information your clients have entrusted you with but also protecting you from any liability that comes with the risk of a data breach. You will leave this session with practical tools that you can apply in your firm to go from cyber scare to cyber secure.

Learning Objectives:• Understand the new cybersecurity regulations • Obtain practical tools that can applied in your firm

Brian Edelman

Monday, June 11, 2018 9:30AM 10:45AM ENG1801. Planning for Section 199A Including Estates and Trusts

To be announced Robert Keebler CPA/PFS, MST, AEP (Distinguished), CGMA

Monday, June 11, 2018 9:30AM 10:45AM ENG1801. Planning for Section 199A Including Estates and Trusts

To be announced Robert Keebler CPA/PFS, MST, AEP (Distinguished), CGMA

Monday, June 11, 2018 9:30AM 10:45AM ENG1802. Peer Review Team Captain Training: Part I

This session is part 1 of a two-part session series. These sessions, which qualify for the ongoing Team/Review Captain training requirement, will cover recent changes to peer review guidance, peer review resources, and other related developments. Peer review is undergoing significant change as a result of several key initiatives and it is imperative team and review captains stay current. Both parts, which run back-to-back, must be completed to fulfill the requirement.

Tom Parry | Jim Brackens

Monday, June 11, 2018 9:30AM 10:45AM ENG1802. Peer Review Team Captain Training: Part I

This session is part 1 of a two-part session series. These sessions, which qualify for the ongoing Team/Review Captain training requirement, will cover recent changes to peer review guidance, peer review resources, and other related developments. Peer review is undergoing significant change as a result of several key initiatives and it is imperative team and review captains stay current. Both parts, which run back-to-back, must be completed to fulfill the requirement.

Tom Parry | Jim Brackens

Monday, June 11, 2018 9:30AM 10:45AM PFP1804. Risk Tolerance This presentation will discuss how financial planners and other financial service professionals rank, weigh, and use client characteristics and portfolio development factors related to the evaluation of client risk attitudes when making an asset allocation recommendation. The session will also provide attendees with guidance in evaluating and assessing a client's risk tolerance, as well as showing ways that risk profile scores can be mapped to specific client-centered recommendations.

Learning objectives: • Learn to differentiate between and among common risk profiling terms.• Understand how financial professionals currently use client risk profile scores when developing financial planning, investment, and accounting recommendations.• Learn ways to use risk profiling tools more effectively.• Learn to map risk profile scores to specific recommendations.• Understand ways to evaluate risk tolerance and risk profiling products in the marketplace

John Grable | Amy Hubble

Monday, June 11, 2018 9:30AM 10:45AM PFP1805. Update on LTC Insurance Many of your clients are not prepared for the other “ orthopedic shoe” to drop and have completed little or no planning to address paying for long term care services. With increasing longevity, this has become the one of the greatest risks to financial security during retirement and wealth preservation. Helping clients address this risk is critical and has become easier with the expansion of options available in the insurance marketplace today. Funding solutions and strategies to pay for long term care services have changed materially since the product was first introduced over 20 years ago and with the passage of the Pension Protection Act.

Learning Objectives: • Understand the current product landscape to include an overview of standalone long term care insurance products and hybrid products • Understand efficient solutions for paying premiums for individuals, entities and business owners.

Kim Natovitz CLU, CLTC

Monday, June 11, 2018 9:30AM 10:45AM FIN1802. Data-Driven Leader Session 2: Becoming a Data-Driven Organization

In this second session, you’ll be introduced to a framework for data-driven organizations. You’ll learn about the new job roles, new skills, organizational structure, and the types of technology that you need to consider for implementation. In addition, you’ll understand the key change management considerations to be successful through this transformation. This session is part 2 of a multi-session program to earn the Data-Driven Leader digital badge. To earn the badge, attendees much attend all 4 Data-Driven Leader sessions and any 1 session from the Human Intelligence sessions.

Rich Fox

Monday, June 11, 2018 10:45AM 11:15AM Networking BreakMonday, June 11, 2018 11:15AM 12:30PM NAA1803. Panel Discussion with Technical

Issues CommitteeThe AICPA's Technical Issued Committee (TIC) is a committee of CPA practitioner volunteers working to represent the views of local firms and their clients in the standards-setting process. This panel includes 3 representatives of TIC to provide their views on recent standards-setting activities.

Learning objectives:• To provide an update on recent activities of TIC• Allow participants to ask questions about the recent activities of standards setters and TIC's views on some of the key issues

Michael Westervelt CPA | Danielle Cheek CPA, CFE, CVA | Bryan Bodner | Kristy Illuzzi

Monday, June 11, 2018 11:15AM 12:30PM NAA1804. Revenue Recognition: In-Depth Focus on Variable Consideration & Customer Loyalty Programs

The new revenue recognition standard (FASB ASC 606) substantially changes the accounting for variable consideration, customer loyalty programs, marketing incentives, and other customer promotions. In this session, the technical director of the Center For Plain English Accounting (CPEA) uses active learning techniques to upskill participants in these critical aspects of revenue recognition. Practical illustrations relevant to private companies are used to deepen the learning experience.

After participating in this session, attendees will:• Gain a deeper understanding of the new revenue recognition rules (FASB ASC 606) related to variable consideration, customer loyalty programs, marketing incentives, and other customer promotions• Learn how to apply the new rules to common transactions existing at private companies

Tom Groskopf CPA

Monday, June 11, 2018 11:15AM 12:30PM NAA1805. Peer Review Update This session covers the changes in peer review guidance made during the last year. It provides information essential to all peer reviewers and firms who will be undergoing a peer review in 2018, including a high-level overview of changes to standards and guidance, as well as an update on the short and long-term enhancements to audit quality currently being developed by the Peer Review Board.

Learning objectives:• Review significant changes in peer review standards and guidance effective January 1, 2018• Identify common mistakes• Differentiate between the various types of common matters for further consideration

Karen Kerber CPA, CGMA, CFF, CITP

Monday, June 11, 2018 11:15AM 12:30PM NAA1806. Complex Compensation Arrangements

This session will address some of the accounting challenges for various complex compensation arrangements seen at private companies, including profits interests.

Learning objectives:• Explain the factors in evaluating whether profits interests are within the scope of ASC 718 or ASC 710• Apply ASC 718 to classify certain profits interests as equity or liabilities• Describe some of the other challenges in accounting for compensation arrangements entered into by private companies

Scott Ehrlich CPA

Monday, June 11, 2018 11:15AM 12:30PM PFP1806. CPA Practitioners Panel: Retirement We will walk through all of the interrelated aspects of helping your clients plan for a “successful” retirement. This area of personal financial planning, which is so critical and top of mind for many of your clients, brings together various disciplines to create a plan that addresses your clients’ financial and life planning goals. Learning Objectives: • Address the planning process, including how to integrate investment and tax planning, and life planning.• Demonstrate how helping your clients through this transition in their lives can create the deeper relationship that you strive for • Help you think about how to market your services in this area to clients and prospects.

Lyle Benson CPA/PFS, CFP® | Scott Sprinkle CPA/PFS, CGMA, CFP | Thomas Trainor CPA, CA, CFA, CFP, CLU, MBA | Ted Sarenski CPA/PFS, CFP, AEP, CGMA

Monday, June 11, 2018 11:15AM 12:30PM PFP1807. Digital Wealth Management Firm This session will bring together a panel of advisors who have built an advisor-drive “robo” or digital experience. How did they do it? Who did they Target? Find out more during this session.

Josh Saunders

Monday, June 11, 2018 11:15AM 12:30PM ENG1803. Practical Implementation of Wealth Transfer Strategies

Many advisors shy away from implementing and administering advanced estate planning strategies. Gaining the knowledge and confidence to add these services to your practice can provide tremendous value to your clients. In this session we will discuss the implementation and administration of two specific strategies. Grantor Retained Annuity Trusts and Sales to Intentionally Defective Grantor Trusts.

Learning objectives:• High level overview of Grantor Retained Annuity Trusts and Intentionally Defective Grantor Trusts• Identifying opportunities to use the above techniques• Understanding best practices and traps when implementing the above techniques.

Brian King

Monday, June 11, 2018 11:15AM 12:30PM ENG1803. Practical Implementation of Wealth Transfer Strategies

Many advisors shy away from implementing and administering advanced estate planning strategies. Gaining the knowledge and confidence to add these services to your practice can provide tremendous value to your clients. In this session we will discuss the implementation and administration of two specific strategies. Grantor Retained Annuity Trusts and Sales to Intentionally Defective Grantor Trusts.

Learning objectives:• High level overview of Grantor Retained Annuity Trusts and Intentionally Defective Grantor Trusts• Identifying opportunities to use the above techniques• Understanding best practices and traps when implementing the above techniques.

Brian King

Monday, June 11, 2018 11:15AM 12:30PM PFP1808. Only Spending Rule You Will Ever Need SPENDING RULES: This session will focus on investment risk and its relation to periodic consumption for retired investors. Much has been learned from multi-period capital asset pricing models that can be brought to practical use in thinking about and setting more efficient and more safe spending rules for any given overall strategic asset allocation policy.

Learning Objectives:Discuss: • Single-period vs multi-period capital asset pricing models: Growing wealth is about providing income, supporting a spending plan, not wealth for its own sake• How investment risk flows through to consumption risk• Spending rules: Annually recalculated virtual annuities, or ARVA• Spending rules: What is wrong with the 4% rule• Why not commercial annuities instead?• Spending is volatile if the investments are volatile: That’s what risk is!

Barton Waring

Monday, June 11, 2018 11:15AM 12:30PM PFP1809. Health Insurance for Early Retirement Dr. McClanahan will update you on the latest you need to know in regards to health insurance for early retirees. Learning Objectives:• Options for health insurance for early retirees• How to help clients plan for health care costs in early retirement

Carolyn McClanahan

Monday, June 11, 2018 11:15AM 12:30PM EST1802. Estate Planning Speed Round! The four topics presented for this session will be:• Rev Proc 2016-47 – Hardship Relief for late rollover by Steve Bigge• Rev Proc 2017-34 – Portability relief by Peggy Ugent• Disclaimers – by Fran Schafer• Charitable rollovers – by Ted Batson

Ted Batson CPA, JD | Steve Bigge | Fran Schafer JD | Peggy Ugent CPA

Monday, June 11, 2018 11:15AM 12:30PM EST1803. Session Topic TBD To be announcedMonday, June 11, 2018 11:15AM 12:30PM EST1804. Using Trusts as S Corporation

ShareholdersTo be announced Laura Howell-Smith

Monday, June 11, 2018 11:15AM 12:30PM FIN1803. Global Data Compliance and Privacy Under GDPR

The EU’s General Data Protection Regulation (GDPR) went into effect May 2018 and any organization that processes any personal data from individuals located in the EU is impacted. During this session, attendees will receive a quick refresher on complying the GDPR and what your organization should be doing now to protect personal data. Learning Objectives:

After attending this session, participants will be able to do the following:• Recognize the requirements for complying with the EU’s General Data Protection Regulation• Identify the appropriate steps that his or her organization should be taking to protect personal data in accordance with the regulation.

Mark Hinely JD, GLEG, CHC

Monday, June 11, 2018 12:30PM 1:45PM Networking LunchMonday, June 11, 2018 1:00PM 5:00PM FMA18101. Human Capital Workshop - Talent

Management Strategies for Firms of the Future As a firm leader, your job is to elevate your firm related to culture and people and lead your firm through major change initiatives. When it comes down to it, your biggest challenge is to make sure your leaders understand the market for talent and that your firm’s culture and talent programs matter most.

In this highly interactive session, we’ll discuss top HR trends and share strategies that are working inside our firms. Then, we’ll work to identify top priorities for your firm. Leave this session with concrete strategies and ideas to drive your firm’s talent advantage in the future!

Some of the trends we’ll explore include:• Managing the velocity and volume of change• Embracing an Anytime, Anywhere Work™ flexible work environment• Simplifying your performance feedback processes• Creating a truly inclusive, diverse workforce• Elevating the firm’s “emotional IQ” to drive true transformational and impactful leadership• Understanding HR trends and the strategies that work to manage talent• Identifying top people-related priorities for your firm

Jennifer Wilson | Renee Moelders

Monday, June 11, 2018 1:45PM 3:00PM ENG18K01. ENGAGE KEYNOTE:Eyewitness to Power: Leadership in America

From Nixon to Clinton, Watergate to Whitewater, few Americans have observed the ups and downs of presidential leadership more closely over the past thirty years than David Gergen. A White House adviser to four presidents, both Republican and Democrat, he offers a vivid, behind-the-scenes account of their struggles to exercise power and draws from them key lessons for leaders of the future. As the world's economic and political dynamics continue to evolve, a new age is ahead for America, but its realization will depend heavily upon the success of a new generation at the top. Drawing upon all his many experiences in the White House, he offers seven key lessons for leaders of the future. What they must have, he says, are: inner mastery; a central, compelling purpose rooted in moral values; a capacity to persuade; skills in working within the system; a fast start; a strong, effective team; and a passion that inspires others to keep the flame alive.

David Gergen

Monday, June 11, 2018 3:00PM 3:30PM Networking & Exhibit Hall BreakMonday, June 11, 2018 3:30PM 4:20PM NAA1807. Auditing the Implementation of the

New Revenue Recognition StandardAs a result of the new revenue recognition standard, auditors will face significant challenges, not only in learning about and understanding the standard, but in designing an effective audit plan and procedures to address the various risks. In this session, we will address some of the risks associated with pre-adoption date activities and requirements, and identify procedures that could be responsive to those risks.

In this session we will:• Describe the risks associated with pre-adoption date activities and requirements• Identify procedures that could be responsive to those risks

Russ Madray CPA, CGMA

Monday, June 11, 2018 3:30PM 4:20PM PFP1810. Engage at Any Age: How Health Trends are Transforming Retirement

More than 15 years ago, Mitch Anthony broke through the ceiling of retirement planning with his groundbreaking book, The New Retirementality (now in its 4th edition). He changed the conversation about retirement from one focused solely on money to one focused on purpose. This keynote highlights how health trends and successful aging research is transforming the idea of retirement for our world today. Age is just a number––unless you believe what our culture wants you to believe about it. Learning Objectives: • Discover how Alzheimers and Dementia research is causing people to rethink and postpone their retirement dates.• Unearth what Gerontological research is revealing about "Lives of Leisure."• Learn what we can all do to "age successfully."

Mitch Anthony

Monday, June 11, 2018 3:30PM 4:20PM PFP1811. David vs. Goliath Articles, presentations and consultants emphasize the advantages of growth and scale for your professional career. But the thriving ecosystem of small, thriving businesses suggests that there's another side of the story. This session will explore the advantages that smaller firms have over their larger competitors, how the Davids of the PFP world can hold their own against the Goliaths up the street.

Learning objectives:• How to leverage technology to enjoy the same scale as larger firms.• Marketing the personal touch: the value of working with the person whose name is on the door.• How to take full advantage of flexibility and freedom to provide customized advice, vs. the constraints that may be imposed on advisory staff at larger firms.• How unconstrained decision-making can make a smaller firm more adaptable in a rapidly-evolving profession.

Bob Veres

Monday, June 11, 2018 3:30PM 4:20PM PFP1812. Mom Liked You Best: Common Reasons Why Estate Plans Fail

This presentation will review common planning practices that could later lead to family discord or even litigation and the proactive steps one can take to reduce these outcomes.

Learning objectives:• To identify those circumstances that bring greater risk of conflict or litigation• To identify best practices to help mitigate the risk of future conflict or litigation• To provide resources for advisors who want to take proactive steps to minimize future conflict and litigation

Marve Ann Alaimo

Monday, June 11, 2018 3:30PM 4:20PM PFP1813. Framework for the Active Passive Discussion

What's the best way to construct a portfolio for high net-worth clients? There's no one right answer. Because investors are subject to their unique circumstances, time horizons and tolerance for risk, every portfolio requires its own unique asset allocation. But it is possible to outline a successful approach.

Learning Objectives:• Discuss frameworks for successful approaches to portfolio construction• Apply frameworks to determine appropriate asset allocations based upon investment objectives and desired approach

Daniel Wallick

Monday, June 11, 2018 3:30PM 4:20PM PFP1814. How To Evaluate Life Insurance Policy Illustrations

Since the introduction of paradigm-shifting Universal Life policies in the late 1970s, advisors have had to reconcile the optimistic sales illustration with the in-force reality of values that are less than expected. 40 years later, we still struggle with illustration disclaimers suggesting the possibility the policy will not perform as illustrated – but, then, how will it perform?! This presentation demonstrates new ways to advise clients about how to make current assumption life insurance policies meet client expectations and be in their best interest.

Learning objectives:• How constant rate “best price” Index and Variable UL policy illustrations disguise the often disastrously negative effect of volatility; • Why “order of returns” makes a difference in Universal Life policies – but is not reflected in the illustration; How “probability of success” can transform the conversation about the real cost of buying and managing lifetime-use insurance policies;• How to consider “best premium” (note – not “lowest premium”) consistent with the client’s expectations and resources for new life insurance

Richard Weber

Monday, June 11, 2018 3:30PM 4:20PM EST1805. The Use of Trusts in Planning One's Estate

This session will focus on the non tax advantages and tax advantages of using a trust in planning ones estate. Determine what type of trust may be necessary for a clients tax and non tax objectives to be achieved. Learn how trusts can help avoid delay, save costs and provide security to a client's family.

Missia Vaselaney JD, (inactive) CPA

Monday, June 11, 2018 3:30PM 4:20PM EST1806. Tax Filing Issue for Decedents The income tax return for a decedent has special rules that the CPA must navigate. This session will discuss what special issues arise when filing a decedent's income tax return and what elections are available on the decedent's final income tax return.• Learn what special rules apply when preparing a decedent's final income tax return • Learn how to anticipate an IRS audit and how to prepare for a successful outcome

Jeremiah Doyle LL.M. (Taxation)

Monday, June 11, 2018 3:30PM 4:20PM EST1807. Top Tax Planning Techniques To be announced Paul Lee Monday, June 11, 2018 3:30PM 4:20PM EST1808. Gift Tax & Traps This session will focus on the common pitfalls practitioners encounter when preparing federal gift tax returns. It will emphasize how to

adequately disclose gifts and how to report split gifts, QTIP trusts, transfers to 529 plans, Crummey trusts, and trusts that have generation-skipping transfer tax potential.

Frances Schafer JD

Monday, June 11, 2018 3:30PM 4:20PM FIN1804. Data-Driven Leader Session 3: Enabling a Data-Driven Culture

In this third session, you’ll learn what it takes develop and enable a data focused culture. To be successful as a data-driven organization, every individual must understand how to leverage data to make better decisions on a daily basis. This session will explain practical approaches to empowering your team to be data driven and proactive rather than reactive. A market-focused, proactive approach encourages innovation throughout the organization. This session is part 3 of a multi-session program to earn the Data-Driven Leader digital badge. To earn the badge, attendees much attend all 4 Data-Driven Leader sessions and any 1 session from the Human Intelligence sessions.

Rich Fox

Monday, June 11, 2018 3:30PM 5:10PM TAX18101. Inside the Tax Studio: Navigating the "Tax Cuts & Jobs Act" (Complimentary)

In a panel discussion led by Conference Chair Marty Finn and featuring Chair Emeritus Sid Kess, our committee of experts will discuss income tax, estate tax and financial planning strategies for our clients in light of the new tax regime enacted by the "Tax Cuts & Jobs Act" (“TCJA”) and highlight various conference sessions that will take deeper dives into TCJA changes and client planning opportunites.

Martin Finn CPA/PFS, JD, LL.M. | Sid Kess CPA, J.D., LL.M. | Dan Moore | Karen Brosi Enrolled Agent | Randy Abeles CPA | Amy Wang CPA

Monday, June 11, 2018 4:15PM 5:30PM PST18101. PCPS Roundtables For small firm owners and sole practitioners, this roundtable is the perfect opportunity to share insights about fundamental issues concerning all small firms. Develop your own network of public accounting colleagues, who are ready to offer professional support and advice. Upon completing this session, you will have a better understanding of practice management issues firms are facing and will have suggestions on how to tackle some of those issues.

Carl Peterson CPA, CGMA | Lisa Simpson CPA, CGMA

Monday, June 11, 2018 4:15PM 5:30PM PST18102. IMTA Town Hall This year during the IMTA Town Hall, Steve Ursillo will discuss current cyber threats as they relate to small/medium size firms and the impact. As it is a town hall format, there will be lots of time for questions and answers.• Find out what cyber issues pose a threat to your small/medium firm/business• Strategize what you can do to prevent these threats• Ask our expert your questions

Steve Ursillo CPA

Monday, June 11, 2018 4:20PM 4:35PM Transition BreakMonday, June 11, 2018 4:35PM 5:25PM NAA1808. FAQ Session - Pt. 1 Accounting &

Financial ReportingJoin members of the Center for Plain English Accounting (CPEA) for a unique session in which they provide a refresher on accounting guidance which practitioners commonly submit inquiries about.

Mike Austin CPA | Kristy Illuzzi

Monday, June 11, 2018 4:35PM 5:25PM NAA1809. Litigation Update The session will focus on significant issues that lead to malpractice litigation in performing attest engagements, with an emphasis on the auditor's responsibility for fraud detection. Following this session, participants will be able to: • Accurately state the auditor's responsibility for detecting financial statement fraud• List other issues that issues that harm the auditor

Monday, June 11, 2018 4:35PM 5:25PM NAA1810. Related Party Guidance for Variable Interest Entities

This session will cover the latest developments on the FASB’s efforts to reduce the cost and complexity of applying the Variable Interest Entities (VIE) guidance for private companies related to entities under common control.

Jeremy Dillard CPA, CGMA

Monday, June 11, 2018 4:35PM 5:25PM NAA1811. Employee Benefit Plan A&A Update This session will provide an update of various accounting, auditing, and reporting matters affecting employee benefit plans.

It will also include a discussion of the:• EBP Audit Risk Alert • Conforming changes to the EBP Audit Guide • Proposed SAS on ERISA reporting for EBP audits• Progress on the Multi-employer chapter

Marilee Lau CPA

Monday, June 11, 2018 4:35PM 5:25PM PFP1815. Revolutionary Retirement Planning Session

The probability-based school of thought on retirement income investing, with its emphasis on total-portfolio return, has dominated financial planning since the 1990s. But is it still relevant today? In this session, Wade will examine the core methodology and assumptions behind this approach and discuss how time-segmentation strategies offer a more holistic alternative.

Learning Objectives: • Why longstanding assumptions about safe withdrawal rates and the “4% rule” may no longer be relevant;• How time segmentation allows clients to use varied investment strategies and vehicles to generate needed income during different phases of their retirement; • How time segmentation helps advisors deliver more customized, needs-based retirement-income planning solutions for their clients.

Wade Pfau

Monday, June 11, 2018 4:35PM 5:25PM PFP1816. Enterprise Content Management This session will cover how we use enterprise content management in the wealth management arm of our firm. Learning objectives:• Understand process for implementing ECM Roadblocks/Pitfalls to avoid Best Practices

Amy Flourry

Monday, June 11, 2018 4:35PM 5:25PM PFP1817. Estate Planning When IRS Interest Rates are on the Rise

We are heading out of a time of historically low interest rates. What does that mean for estate planning over the next few years as interest rates are expected to rise? This session will address planning techniques that achieve better outcomes when interest rates rise, and those techniques that your clients should rush to complete while rates are still low. This session will cover planning for clients with moderate wealth and planning for clients with ultra high net worth.

Learning objectives:• Understand the relationship between the economy and IRS established interest rates. • Differentiate between techniques that are better when interest rates are lower, and those that are better when interest rates are higher. • Learn new strategies for using current interest rates to your clients' advantage.

Sarah Kahl Esq.

Monday, June 11, 2018 4:35PM 5:25PM PFP1818. Integrating Family Businesses & Human Capital in Portfolio Management

The role of a family business in wealth creation for high net worth families is well known. Less well understood is the role it plays in wealth management for these same families. The unique risk and return profile of a family business influences portfolio management in similar but decidedly different ways than human capital for the mass affluent client. This presentation creates a tax-adjusted framework and illustrative case study for analyzing the role of the family business in an intelligible and intuitive way that clients can understand and wealth managers can implement.

Learning Objectives:• Identify the unique attributes of a family business• Distinguish the family business from human capital• Evaluate the impact of a family business on the investment portfolio

Stephen Horan

Monday, June 11, 2018 4:35PM 5:25PM PFP1819. Liability Insurance for the Advisor This session will provide best Practices as it pertains to insurance and protecting your financial advisory firm. Learning Objectives:• Not all insurance is the same• Coordinating internal controls with your insurance policy

Andy Fotopulos

Monday, June 11, 2018 4:35PM 5:25PM EST1809. Advanced 199A To be announced Robert Keebler CPA/PFS, MST, AEP (Distinguished), CGMA Monday, June 11, 2018 4:35PM 5:25PM EST1810. Trusts as IRA Beneficiaries More often trusts are being named as beneficiaries for retirement arrangements. The beneficiary choice has impact for both income tax and

estate tax planning. Trusts allow the IRA owner or plan participant to have beyond-the-grave control over the distribution payments. Recognize reasons trusts are named as beneficiaries Identify the types of trusts used as beneficiaries and their tax characteristics

Mary Kay Foss CPA

Monday, June 11, 2018 4:35PM 5:25PM EST1811. Hot Estate Tax Audit Issues To be announced Monday, June 11, 2018 4:35PM 5:25PM EST1812. The Importance of Irrevocable

Grantor Trusts To be announced Dennis Leonard JD

Monday, June 11, 2018 4:35PM 5:25PM FIN1805. Cryptocurrency: A Global Accounting Perspective

At the end of 2017, the cryptocurrency exchange Coinbcase had more users than stock brokerage Charles Schwab. Major companies like Expedia, Microsoft, and PayPal now accept forms of cryptocurrency as payment, while thousands of smaller organizations are investing in it. This surge in cryptocurrency use has left the accounting profession with major questions: How are governments looking to tax such transactions? Are IASB and FASB developing guidance for financial reporting? How should firms treat clients who trade in cryptocurrency now?

After this session, you will be able to:

• Recall what governments and standard setters are doing in the U.S. and abroad around cryptocurrency; and

• Identify new and pending rules that could impact your practice.

Don Zidik |

Monday, June 11, 2018 5:00PM 5:30PM FMA18NS01. WALKING TOUR OF ENGAGE: Learn Where to Be and Why While Capturing Your Steps

Join us for a complimentary Walking Tour of the conference space at the MGM Grand! The Guided Walking Tour provides an overview of the session rooms and conference specific communities in the exhibit hall. Space is limited!

Roman Kepczyk CPA, CITP, CGMA, LSS BB

Monday, June 11, 2018 5:30PM 7:30PM Exhibit Hall Opening ReceptionMonday, June 11, 2018 5:45PM 6:10PM PST18EL01. To Be AnnouncedMonday, June 11, 2018 6:25PM 6:50PM PST18EL02. To Be AnnouncedMonday, June 11, 2018 6:25PM 6:50PM ENG18PV02. Ditch the Business Cards: Utilizing

LinkedIn to Stay in Touch with Conference Connections

Do business cards have a habit of getting lost in your laptop bag? Join us for a hands-on learning lab focused on putting your best foot forward using your LinkedIn profile.

Liz Rock | Stacie Saunders

Monday, June 11, 2018 6:30AM 6:55AM ENG18VC01. Virtual Morning Coffee Chat: AICPA PCPS First 15 Reading Program

Demonstrate your firm’s commitment to the personal and professional development of your team by allowing them paid time to read at the start of each day. Use the PCPS toolkit to help kick start the program in your firm! Learning Objectives: Learn how to kick start a successful reading program at your firm. Learn the benefits of reading for 15 minutes at the start of each day.

Shelly Guzzetta CPA | Lindsay Curley CPA, CGMA

Tuesday, June 12, 2018 6:30AM 6:55AM ENG18VC02. Virtual Morning Coffee Chat To be annouced Tuesday, June 12, 2018 7:00AM 7:00PM Registration OpenTuesday, June 12, 2018 7:00AM 8:00AM Continental Breakfast Tuesday, June 12, 2018 7:00AM 7:50AM PFP18SS03. Solution Session TBA To be announced Tuesday, June 12, 2018 7:00AM 7:50AM PST18SS01. Solution Session: Top Regulatory

Items on the Horizon. Are Your Clients Prepared?

Businesses today face more regulatory demands than ever before. In response, accountants are seeking to increase their client engagement regarding important legislation, creating more strategic, consultative opportunities. Join this session to learn about the latest regulatory items that are impacting businesses. Ensuring that your clients address these areas wisely further strengthens and expands your advisory role. Objectives:• Discuss the top federal and state regulatory items related to tax reform, employment law, health care reform, privacy/cybersecurity, and retirement plan administration • Highlight the latest payroll-related legislative trends and developments • Review resources and consultative opportunities

Tuesday, June 12, 2018 7:00AM 7:50AM PST18SS02. Solution Session TBA To be announced Tuesday, June 12, 2018 7:00AM 7:50AM PST18SS03. Solution Session TBA To be announced Tuesday, June 12, 2018 7:00AM 7:50AM PST18SS04. Solution Session TBA To be announced Tuesday, June 12, 2018 7:00AM 7:50AM PST18SS05. Solution Session TBA To be announced Tuesday, June 12, 2018 7:00AM 7:50AM TAX18SS01. Solution Session TBA To be announced Tuesday, June 12, 2018 7:00AM 7:50AM NAA18ER02. Income Tax Basis of Accouting for

Financial ReportingThis session will: • Overview the application of Income Tax Basis of Accounting (Special Purpose Framework) for Financial Reporting needs of private companies who may seek an alternative to US GAAP.• Understand the basics for using the Income Tax Basis for Financial Reporting Purposes.• Get an overview of common complexities in practice.

Keith Peterka CPA

Tuesday, June 12, 2018 7:00AM 7:50AM NAA18ER03. Your Firm's Quality Control - Tailoring it to your Practice

Quality Control standards require firms to have a system. But, this is not a 'one size fits all' standard. Firms need to make sure that their system of quality control is tailored to the unique aspects of their practice. The session will discuss what are some of the most common relevant procedures for your size firm and what areas of the QC standards need to be tailored the most.

Mike Brand CPA, CGMA | Brad Smith CPA

Tuesday, June 12, 2018 7:00AM 7:50AM NAA18ER04. Upcoming Changes to the Auditor's Report - Turn Your Report Upside Down

During this session, participants will learn of the upcoming changes proposed by the AICPA Auditing Standards Board to the Auditor's Report for non-issuers.

When you complete this session you will be able to:• Apply ASB guidance regarding the changes to the format and wording of the revised Auditor's Report• Understand the new optional paragraph regarding Key Audit Matters, and when and where to include the KAM paragraph

Rick Reisig

Tuesday, June 12, 2018 7:00AM 7:50AM NAA18ER05. Audit Documentation The AICPA Peer Review Program is detecting high levels of non-conformity with professional standards, and this session will address the most common cause: non-compliance with AU-C Section 230, Audit Documentation.

Learning objectives:• Learn about common misconceptions that are driving non-conformity• Review the requirements of the Standard• Walk through examples of real world application• Identify free resources that can help you and your firm

Carl Mayes Jr. CPA | Ahava Goldman

Tuesday, June 12, 2018 7:00AM 7:50AM PFP18ER05. A Policymaker’s Perspective On Retirement Planning

401k’s, auto enrollment and escalation, other tax-qualified plans, IRAs – SIMPLE-IRAs, Roth IRAs, payroll deduct IRAs, auto IRAs for 13 million uncovered employees in Oregon, CA, ILL, Conn, MD, NY -- myRAs (R.I.P.), saver’s credit, startup credit, expanding coverage (access vs. participation), managing portability and leakage, asymmetry of accumulation vs. decumulation (managing sequence of returns risk and longevity risk), retirement income, lifetime income, longevity annuities/QLACs, target date in-plan annuities . . .. Do we have an integrated, total strategy, underlying all of this, to handle the key challenges? Is there a role for short-term emergency saving? How does all of this intersect with our work as financial planners? What planning, saving, and behavioral risk management strategies are being implemented and are on the horizon in our $27 trillion private pension system – including the upcoming round of pension and retirement savings legislation? Learning Objectives:• Acquire overview of current policy developments and initiatives relating to expansion of retirement saving and coverage in the workplace.• Acquire familiarity with current developments relating to decumulation of benefits in employer-sponsored retirement plans, including management of sequence of returns risk and longevity risk, including pending legislation regarding income annuities.

J. Mark Iwry

Tuesday, June 12, 2018 7:00AM 7:50AM PFP18ER06. Common Practice Management Mistakes and How to Avoid Them

To be announced Joel Bruckenstein CFP

Tuesday, June 12, 2018 7:00AM 7:50AM PFP18ER07. Financial Planning Ideas from Inside the 1040

Learn how to apply practical planning to common issues and opportunities seen when reviewing clients’ tax returns.

Learning objectives:• Understand planning opportunities you can identify from a cursory 1040 review. • Learn and understand the impact of NOL carryforwards, capital loss carryforwards, proper reporting of Form 8606, and proper deduction of investment management fees.

Alpa Patel CPA | Tara Thomas CPA

Tuesday, June 12, 2018 7:00AM 7:50AM PFP18ER08. Blockchain 101 Blockchain technology is sweeping across the business world in a way that we haven't seen since the dot com era. Industries as diverse as finance, supply chain, internet of things, and artificial intelligence/machine learning will all be reshaped because of the power of blockchain technology. This session will provide an overview of blockchain technology and move into the most relevant examples of how the technology is changing the accounting industry. It will be well worth waking up early (or staying up super-late) for.

Learning objectives: • Understand what a blockchain is.• Understand why it matters to the accounting industry.

Patrick Baron PFS

Tuesday, June 12, 2018 7:00AM 7:50AM FMA18ER01. Firm Manager Succession: An Actual Transition

How well your firm handles a leadership transition can have a direct impact on the firm's success. Awkward transitions and failed succession candidates leave a firm vulnerable. By contrast, smooth, thoughtful leadership changes can provide performance momentum. Succession has been a "top issue" for CPA firms for years and this session will share an actual transition of a firm's operations leader. Participants will hear about the processes used to identify and onboard a new firm manager.

Tuesday, June 12, 2018 7:00AM 7:50AM FMA18ER02. Building a Firm Culture for Community Outreach

Giving back is more than a social responsibility, it's the right thing to do. Outreach boosts employee morale, leadership opportunities and the bottom line. Firms are continually challenged to create a local presence and show that they want team members who live, work and invest in the community. Cultivating a culture of service can have a significant impact on communities and firms. This early riser session will feature a charitable organization’s leader who has successfully established an outreach culture within firms. Participants will be provided with information on how to communicate your core values of outreach; prioritize and encourage; create unity; build a team; get connected; generate publicity and provide resources and funding.

Caitlin Crommett

Tuesday, June 12, 2018 7:00AM 7:50AM ENG18ER01. Advanced Fiduciary Accounting This presentation covers more advanced aspects of fiduciary accounting and some opportunities that are available in a tax regime where it is costly to accumulate ordinary income and capital gains in an estate or non-grantor trust. This includes the inclusion of capital gains in DNI and the resulting tax savings that may occur.

Learning objectives:• Review the current rules regarding the inclusion of capital gains in DNI• Rethink and review the accounting rules in the Uniform Principal & Income Act for opportunities to reduce overall tax costs.

Jackie Patterson

Tuesday, June 12, 2018 7:00AM 7:50AM ENG18ER01. Advanced Fiduciary Accounting This presentation covers more advanced aspects of fiduciary accounting and some opportunities that are available in a tax regime where it is costly to accumulate ordinary income and capital gains in an estate or non-grantor trust. This includes the inclusion of capital gains in DNI and the resulting tax savings that may occur.

Learning objectives:• Review the current rules regarding the inclusion of capital gains in DNI• Rethink and review the accounting rules in the Uniform Principal & Income Act for opportunities to reduce overall tax costs.

Jackie Patterson

Tuesday, June 12, 2018 7:00AM 7:50AM EST18ER04. AICPA Trust, Estate, and Gift Tax Technical Resource

This discussion covers AICPA tax advocacy efforts regarding legislative and regulatory proposals and developments in trust, estate and gift tax. The AICPA Trust, Estate and Gift Tax Technical Resource Panel (TRP) of experts will answer questions about the latest developments. Attendees will have the opportunity to exchange ideas with the TRP representatives and their conference peers.

In this session, attendees will:• Become familiar with the latest developments and emerging issues in the trust, estate and gift tax areas,• Learn what the AICPA is advocating for members with the IRS, Treasury and Congress in the trust, estate and gift tax areas, and• Learn about various legislative and regulatory proposals and the potential impact on one’s practice in the trust, estate and gift tax areas.

Eileen Sherr | Mary Kay Foss CPA | Donita Joseph CPA | Mark Nash CPA, CGMA, PFS | Jordon Rosen | Fran Schafer JD | Peggy Ugent CPA | Sandi Thorman CPA

Tuesday, June 12, 2018 7:00AM 7:50AM TAX18ER01. Gig Economy-Taxation aspects of the New Economy

This session will discuss the gig economy and tax and business considerations for workers, platform companies and even CPA firms. Beyond the gig workforce, this session will examine trends in the new economy including transacting business using virtual currency, providing goods and services in a digital market, and worker issues with freelance work. Attendees will: Learn how the new Section 199A deduction applies to gig workers, how to deal with business versus hobby and worker classification issues, and obtain tips for serving new economy clients.

Dan Moore | Annette Nellen

Tuesday, June 12, 2018 7:00AM 7:50AM ENG18ER02. Charitable Tax Strategies, Especially With Retirement Accounts

The 2017 Tax Cut and Jobs Act made it difficult for millions of taxpayers to get income tax savings from their charitable gifts. What are the best charitable tax strategies in 2018? And when structuring charitable bequests, what is the best way to use the pre-tax dollars in retirement accounts for those bequests. What are the traps? The solutions? How can estates and trusts get income tax savings from charitable bequests?

Learning Objectives:• How charitable gifts should be structured differently to get greater tax savings in 2018 compared to prior years. • How charitable bequests can be structured to produce income tax savings rather than just estate tax savings

Christopher Hoyt JD

Tuesday, June 12, 2018 7:00AM 7:50AM ENG18ER02. Charitable Tax Strategies, Especially With Retirement Accounts

The 2017 Tax Cut and Jobs Act made it difficult for millions of taxpayers to get income tax savings from their charitable gifts. What are the best charitable tax strategies in 2018? And when structuring charitable bequests, what is the best way to use the pre-tax dollars in retirement accounts for those bequests. What are the traps? The solutions? How can estates and trusts get income tax savings from charitable bequests?

Learning Objectives:• How charitable gifts should be structured differently to get greater tax savings in 2018 compared to prior years. • How charitable bequests can be structured to produce income tax savings rather than just estate tax savings

Christopher Hoyt JD

Tuesday, June 12, 2018 7:50AM 8:00AM Transition Break Tuesday, June 12, 2018 8:00AM 9:15AM NAA1812. FASB Update This session will discuss FASB’s technical activities and the outlook for accounting standards in the United States. Special focus will be placed

on the highlights of recently issued Accounting Standards Updates, as well as the status of certain technical projects. Harold Monk

Tuesday, June 12, 2018 8:00AM 9:15AM PFP1820. Why Innovation Isn't Dead: A Look at Our Technology Future

By 2023 an iPhone will have the same computing power as a human brain and by 2030 the latest model will be computationally smarter than 8 of us. It’s not only computing, every technology that becomes digitized is advancing at an exponential pace. The convergences of these technologies are making science fiction a reality. Vivek Wadhwa will take us into this amazing and scary future and show what it means for our lives, our jobs, and our businesses.

Learning Objectives: • You will learn about the advances in fields such as artificial intelligence, sensors, and robotics and begin to understand what an amazing period we live in. • It will open your eyes to the technology advances that are happening day after day.

Vivek Wadhwa

Tuesday, June 12, 2018 8:00AM 9:15AM FMA1801. Always Lead Like the Partner You Are The cream rises to the top. That is what we find in every organization regardless of its industry or profession. During the past decade or so, organizations have put far more emphasis in creating formalized training and specific experience to help the cream rise to the top even faster. Or better put, put in systems to ensure that those who rise are not just talented, but that their talent is more well-rounded. Most CPA firms are experiencing understaffed conditions, due to their growth organically or through merger or through recent succession departures. This means that these same firms don’t have enough talent at every level in the organization, which converts to way-too-many of their people – in order to just get the work out – having to take on work below their competency level.

This session is about how partners need to lead the firm “doing their jobs” … leading like the partners they are, so that everyone else can step up and do their jobs too. We will discuss:• What is expected of a partner and living up to those expectations• Why today’s partner has to be more well-rounded than partners in the past • How to change the dynamics of the way your firm operates to ensure that everyone is “doing their job” and not someone else’s • The importance of governance that supports accountability tied into a formal goal process, and more

Bill Reeb CPA, CGMA, CITP

Tuesday, June 12, 2018 8:00AM 9:15AM PST1801. Go Beyond Today’s Firm Services Today’s news is filled with technology and social disruptions that tell us that business of tomorrow will not be the same as business today. In this session Mark will pull from his CPA Firm experience combined with regular interaction with the Association’s 40,000 plus firms on how services are changing and the opportunities that lie ahead. You’ll leave this session excited and energized about the opportunities that lie ahead for firms of all sizes.

In this session you will learn:• Current disruptors effecting the traditional services of audit, tax and accounting services• How small, medium and large firms can each adapt to a new way of doing things• Current tools available to all firms in transforming their firm services• How to leverage the Engage conference to build out these changing services• Examples of firms that have already transformed for the future

Mark Koziel CPA, CGMA

Tuesday, June 12, 2018 8:00AM 9:15AM PST1802. Tech Update What has changed in technology that would benefit my organization? What does the future of technology hold? How can I take better advantage of tools I already own? What changes in hardware and software should I incorporate into my plans? How do I strengthen security in my organization? Get answers to these questions and gain insights on long-term strategic choices and short term technology tactics to maximize your ROI by participating in this ever-popular, foundation session.

Learning objectives:• Identify key technologies to implement• Differentiate between “must have” and “nice to have” technology options• List evolving technologies with potential• Apply various tools to solve real-world business problems

Randy Johnston

Tuesday, June 12, 2018 8:00AM 9:15AM EST1813. Topic to Be Announced To be announced Tuesday, June 12, 2018 8:00AM 9:15AM TAX1801. Individual Tax Overhaul - Time for

New PlanningThe "Tax Cuts and Jobs Act" of 2017 overhauled individual tax rules and our wealthy clients need us to be able to plan in this new environment. We'll explore the sweeping changes made to individual taxation and point out key areas to address new planning ideas. At least for now - remember everything sunsets at the end of 2025! 1. Identify individual tax provision changes

2. Focus on increases and decreases affecting wealthy individuals

3.Explore new or shifting tax strategies for high-income individuals

Karen Brosi Enrolled Agent | Sharon Kreider CPA

Tuesday, June 12, 2018 8:00AM 9:15AM EDG1801. An Invitation to Play in the World of Possibility

Our world is evolving faster than ever before! We are awakening to our potential. We are exploring new possibilities on a larger scale.

The world of business is also evolving faster than ever. Business models are changing, new services and products are being created, and new markets are emerging every single day.

How can you find your place in this new paradigm?

As CPAs, we are often tasked with analyzing past data. We conform to rules and standards we color inside the lines. How can we expand our thinking to innovate? To create new possibilities for ourselves and our profession? How can we learn to color outside the lines to create a bigger, better picture for our profession's future?

In this session, we will explore: • How business is being done differently than in the past• How to cultivate more creativity and innovation• Some practical games to play in the world of possibility

Sarah Elliott

Tuesday, June 12, 2018 9:15AM 9:30AM Transition Break Tuesday, June 12, 2018 9:30AM 10:20AM ENG1804. IRA and Retirement Planning Update New Tax Law (the "Tax Cuts and Jobs Act") Retirement Update: The new tax rules will change the retirement tax and estate planning for

virtually every client. The tax rules surrounding IRAs and other retirement accounts are complex and constantly changing. This session will cover the best retirement tax planning strategies, after "US tax reform", and how to identify the clients who will benefit most from these new planning ideas. The program will also cover several recent tax rule changes that were made through Courts and IRS rulings that are not widely publicized, yet apply to all clients with retirement accounts. Find out the latest in the world of IRA tax planning so you can share this with clients who will be looking to you for guidance on making critical retirement decisions. This will add to your value as a key retirement advisor.

Learning objectives: • To understand the retirement tax rule changes under the new tax law and help clients benefit from them To identify the best new retirement income and estate planning strategies • To be aware of the latest tax and IRA distribution decisions from recent cases and rulings. These will apply to your clients who are relying on you for the right advice before making major decisions affecting their retirement savings. • To learn how to avoid the most costly IRA mistakes made by CPAs. Many of these errors are fatal. They cannot be fixed and the consequences are financially disastrous, to both you and your clients. • To immediately provide valuable and profitable information to clients who are at risk of making errors. They are not getting this information from their typical financial advisor. Be seen as a proactive retirement advisor, as opposed to reporting on events that happened last year That’s too late

Ed Slott CPA

Tuesday, June 12, 2018 9:30AM 10:20AM ENG1804. IRA and Retirement Planning Update New Tax Law (the "Tax Cuts and Jobs Act") Retirement Update: The new tax rules will change the retirement tax and estate planning for virtually every client. The tax rules surrounding IRAs and other retirement accounts are complex and constantly changing. This session will cover the best retirement tax planning strategies, after "US tax reform", and how to identify the clients who will benefit most from these new planning ideas. The program will also cover several recent tax rule changes that were made through Courts and IRS rulings that are not widely publicized, yet apply to all clients with retirement accounts. Find out the latest in the world of IRA tax planning so you can share this with clients who will be looking to you for guidance on making critical retirement decisions. This will add to your value as a key retirement advisor.

Learning objectives: • To understand the retirement tax rule changes under the new tax law and help clients benefit from them To identify the best new retirement income and estate planning strategies • To be aware of the latest tax and IRA distribution decisions from recent cases and rulings. These will apply to your clients who are relying on you for the right advice before making major decisions affecting their retirement savings. • To learn how to avoid the most costly IRA mistakes made by CPAs. Many of these errors are fatal. They cannot be fixed and the consequences are financially disastrous, to both you and your clients. • To immediately provide valuable and profitable information to clients who are at risk of making errors. They are not getting this information from their typical financial advisor. Be seen as a proactive retirement advisor, as opposed to reporting on events that happened last year That’s too late

Ed Slott CPA

Tuesday, June 12, 2018 9:30AM 10:20AM NAA1813. FAQ Session - Pt. 2 Audit, Attest, Compilations, Reviews, Preparations

Join members of the Center for Plain English Accounting (CPEA) for a unique session in which they provide a refresher on auditing and attest guidance which commonly result in practitioner inquiries.

Mike Austin CPA | Kristy Illuzzi

Tuesday, June 12, 2018 9:30AM 10:20AM NAA1814. Ethics Update This session will provide attendees with an understanding of common violations and inquiries received by the ethics division as well as an update on recent changes to the Code of Professional Conduct that may impact your practice.

Learning Objectives:• Gain an understanding of common violations, inquiries and changes to your ethical responsibilities• Understand responsibilities when providing nonattest services to an attest client

Mike Brand CPA, CGMA | Ellen Goria CPA

Tuesday, June 12, 2018 9:30AM 10:20AM NAA1815. Update on SOC 2 This session will provide an overview of changes to the recently released review SOC 2 Guide covering new system description criteria, Trust services criteria, guidance to performing SOC 3 engagement and SOC 2 international use.• Understand changes to the recently released SOC 2 Guide• Understand how these changes effect existing and future SOC 2 and 3 audits with respect to the new system description criteria, Trust services criteria, and other technical matters

Chris Kradjan

Tuesday, June 12, 2018 9:30AM 10:20AM NAA1816. Accounting and Auditing Considerations around Going Concern

An up-tempo look into the requirements and thought process surrounding going concern from both a practitioner and preparer perspective.

Learning objectives:• Gain a greater understanding of the accounting and auditing requirements in regards to going concern

Steven Morrison CPA

Tuesday, June 12, 2018 9:30AM 10:20AM PST1803. Creating a Winning Firm Culture Wesley Middleton, managing partner of MiddletonRaines+Zapata, LLP, tells his story of success with creating an incredible, sustainable culture and why it works (#MRZCULTure). Culture is hard to define from a managing partner perspective, but Wesley will offer practical suggestions and advice on implementing a culture that works from unlimited PTO to branding, partner pathing, transparency and other things that Millennials REALLY want. The session will empower and motivate attendees to return to their firms to tackle change and create a cool culture!

Learning objectives:• Define Culture and why it is important• Give practical examples of the the 5 P's of a great Culture. Purpose, Practice, Passion, Place and People.

Wesley Middleton CPA

Tuesday, June 12, 2018 9:30AM 10:20AM ENG1805. Must-Haves to Win with Flex In an employee’s market, firms must continually introduce new and innovative employee engagement strategies. At the top of the talent expectations list is the ability to complete work at a time and place of our choosing. This demand for Anytime, Anywhere WorkTM is driving CPA firm leaders to give up their attachment to their traditional work values of “face time” and mandated office hours and move to more flexible, virtual and remote work programs.

Attend this session to explore: • Four “must-haves” to win in a flexible work environment - – Trusting first – Eliminating mandatory work periods – Stomping out sludge – Fixing fuzzy delegation and managing with meaningful measures• The necessary behaviors and mindset to successfully manage flexible work programs• Specific strategies to help your team deliver services in time and place-independent ways

Jennifer Wilson

Tuesday, June 12, 2018 9:30AM 10:20AM ENG1805. Must-Haves to Win with Flex In an employee’s market, firms must continually introduce new and innovative employee engagement strategies. At the top of the talent expectations list is the ability to complete work at a time and place of our choosing. This demand for Anytime, Anywhere WorkTM is driving CPA firm leaders to give up their attachment to their traditional work values of “face time” and mandated office hours and move to more flexible, virtual and remote work programs.

Attend this session to explore: • Four “must-haves” to win in a flexible work environment - – Trusting first – Eliminating mandatory work periods – Stomping out sludge – Fixing fuzzy delegation and managing with meaningful measures• The necessary behaviors and mindset to successfully manage flexible work programs• Specific strategies to help your team deliver services in time and place-independent ways

Jennifer Wilson

Tuesday, June 12, 2018 9:30AM 10:20AM PST1804. Measuring What Matters You get what you measure. Is your firm measuring and rewarding the behaviors that drive optimal firm performance? This session will highlight how tracking the right information in your workflow system can yield greater insight, visibility, and accountability - ultimately driving the right behavior and enhancing firm culture.

Learning objectives:• Understand how metrics impact accountability and performance• Use your workflow to measure new and improved performance metrics• Combine new metrics and workflow to make your firm future ready

Michael Wherry

Tuesday, June 12, 2018 9:30AM 10:20AM PST1805. Data Analytic Concepts for Practitioners

Accountants have historically focused on historical financial statements as the gold standard of relevant and reliable information about businesses, but the move to real time reporting has reduced the utility of financial statements as a real-time management tool. Standardized business processes and electronic workflow management tools create a “digital exhaust” of detailed tracking data which can be used to provide real-time management information. This session will show how the information management methodologies used in accounting and auditing can be applied to this data to create key performance indicators (KPIs), dashboards, and other business-specific real-time reporting using standard off the shelf business intelligence tools.

Upon completion of this session, participants should be able to perform the following tasks:• Explain why net income in real time is unrealistic• Define ETLR and explain how it can be applied to process data to create real time information.• Name at least one of the top three cloud-based business intelligence platforms for mid-sized businesses (Microsoft Power BI, Qlik Sense, or Tableau)• List some sample key performance indicators which you might track to provide operational insights in the major industries served by your firm

Brian Tankersley CPA, CGMA, CITP

Tuesday, June 12, 2018 9:30AM 10:20AM PST1806. Managing a Business/Firm in the Cloud To successfully move an organization to all SaaS environment it takes more than a credit card and a web browser. You now have to manage application access to dozens of SaaS applications for all of your employees. Integrate the data as best as possible between those apps to reduce redundant data management, and provide a workable platform where users are not managing many passwords to many programs. The task can be extremely overwhelming, not to mention inefficient. Learn how to provide and manage a SaaS environment that enables a uniform platform for your employees with easy onboarding and termination of staff without manually creating/disabling users in 20 different SaaS apps.

Learning objectives:• Learn a variety of considerations when considering a full SaaS environment• Learn tools available to manage a SaaS environment

Bryon Patrick

Tuesday, June 12, 2018 9:30AM 10:20AM PST1807. Putting AI to Work in Accounting Is AI best described as artificial intelligence or augmented intelligence? When surveying how AI is employed in accounting firms, augmented intelligence is more accurate. AI is enabling professionals in many ways to offer more services to clients. Join this panel in discussing how AI is being put to work in the profession today by firms of all sizes.

Learning objectives:• Gain awareness of ways you may be using AI already• Gather ideas on how AI can augment your team’s skills and expertise

Chris Cromer | Erik Asgeirsson | Sanjeev Kriplani | Daniel Vidal

Tuesday, June 12, 2018 9:30AM 10:20AM EST1814. Navigating the Portability Rules Portability is a game changer. This session will cover the requirements and technical aspects of making the election, how to prepare Form 706 when making the election, compare portability to using conventional credit shelter trusts, QTIP trusts and QDOTs, state tax issues and basis issues.

Learning objectives: • Learn how to decide whether making the portability election will benefit the estate compared to other planning techniques.• Learn how to complete Form 706 to elect portability.

Jordon Rosen

Tuesday, June 12, 2018 9:30AM 10:20AM EST1815. Special Tax Considerations Dissolving the Family Partnership

To be announced

Tuesday, June 12, 2018 9:30AM 10:20AM EST1816. Estate Planning with IRAs To be announced Tuesday, June 12, 2018 9:30AM 10:20AM EST1817. Accountants Role in Estate

Administration (Basic)To be announced

Tuesday, June 12, 2018 9:30AM 10:20AM ENG1806. Peer Review Team Captain Training: Part II

This session is part 2 of a two-part session series. These sessions, which qualify for the ongoing Team/Review Captain training requirement, will cover recent changes to peer review guidance, peer review resources, and other related developments. Peer review is undergoing significant change as a result of several key initiatives and it is imperative team and review captains stay current. Both parts, which run back-to-back, must be completed to fulfill the requirement.

Learning objectives: • Identify new requirements for peer reviewers, including those in the Peer Review Program Manual. • Identify causes of non-conforming engagements• Identify areas where peer reviewers often do not comply with relevant peer review guidance.Learning Objectives: • Identify new requirements for peer reviewers, including those in the Peer Review Program Manual. • Identify causes of non-conforming engagements• Identify areas where peer reviewers often do not comply with relevant peer review guidance.

Tom Parry | Jim Brackens

Tuesday, June 12, 2018 9:30AM 10:20AM ENG1806. Peer Review Team Captain Training: Part II

This session is part 2 of a two-part session series. These sessions, which qualify for the ongoing Team/Review Captain training requirement, will cover recent changes to peer review guidance, peer review resources, and other related developments. Peer review is undergoing significant change as a result of several key initiatives and it is imperative team and review captains stay current. Both parts, which run back-to-back, must be completed to fulfill the requirement.

Learning objectives: • Identify new requirements for peer reviewers, including those in the Peer Review Program Manual. • Identify causes of non-conforming engagements• Identify areas where peer reviewers often do not comply with relevant peer review guidance.Learning Objectives: • Identify new requirements for peer reviewers, including those in the Peer Review Program Manual. • Identify causes of non-conforming engagements• Identify areas where peer reviewers often do not comply with relevant peer review guidance.

Tom Parry | Jim Brackens

Tuesday, June 12, 2018 9:30AM 10:20AM EDG1802. Being Me in Accounting This session is designed to empower participants to focus on how to best master themselves and bring themselves fully to the workplace. This session will unleash the truest potential and encourage them to stop hiding their true personalities in an effort to 'be' who they believe they are to conform to be in the profession. There is no longer a 'type' of an accountant or CPA.

The session will address the following self-mastery areas: • Emotional Mastery • Relationships Mastery • Physical Mastery • Financial Mastery • Time Mastery

In an effort to be your best self and be the best in accounting we have to work from the inside out

Jeannine Brown

Tuesday, June 12, 2018 9:30AM 10:20AM EDG1803. Naked Leadership Don't worry, you can keep your clothes on for this (please do!!) In addition to your clothes, you will leave with a better understanding of what it means to lead from a more vulnerable and authentic place. We have all heard that authenticity is important in leadership. Yet, we constantly hear conflicting messages that we should conform to someone else' ideals. We may try to bend and twist ourselves in a desire to "fit in." How can you inspire others by being a more vulnerable and authentic version of yourself? And why is this so important?

In this session, we will explore the following questions:• What are the costs of inauthenticity?• How can you increase your self-awareness muscles to be more in tune with what you "hide" from others?• How can sharing your vulnerabilities strengthen trust and confidence in your relationships?

Brian Kush

Tuesday, June 12, 2018 9:30AM 10:20AM FIN1807. Human Intelligence: Coaching and Mentoring to Drive Value

Discover how coaching and mentoring your employees can improve your bottom line by boosting productivity, improving retention and strengthening employee skills. You’ll learn how to create a culture that supports talent development and continued learning.

Gretchen Pisano | Alexis Robin

Tuesday, June 12, 2018 10:20AM 11:20AM Networking & Exhibit Hall Break Tuesday, June 12, 2018 10:35AM 11:00AM PST18EL03. Specialty Tax Credits & Incentives -

Guide Your Business to Greater Value - Presented by Brayn Consulting

Brady Bryan

Tuesday, June 12, 2018 10:35AM 11:00AM ENG18EL01. Transform the Status Quo of Your Audit & Advisory Workflow- Presented by Wolters Kluwer

Cathy Rowe

Tuesday, June 12, 2018 10:35AM 11:00AM ENG18EL01. Transform the Status Quo of Your Audit & Advisory Workflow- Presented by Wolters Kluwer

Cathy Rowe

Tuesday, June 12, 2018 10:35AM 11:00AM ENG18PV04. Simplifying Standards: A&A Toolkits for Small Firms

Join for a quick overview of the hottest new accounting standards governing leases, revenue, and not-for-profits as well as the non-GAAP alternative, FRF for SMEs, in plain English. You’ll walk away with a high-level idea of what’s coming up in these standards, as well as the tools available to you to help explain these standards to your clients and coworkers.

Kari Hipsak CPA, CGMA

Tuesday, June 12, 2018 11:20AM 12:35PM NAA1817. NFP Update Join us as we discuss key developments in GAAP for NFPs. We'll focus especially on the final ASU for Grants and Contracts to NFPs. We'll also cover implementation issues regarding NFP Financial Statements, Revenue Recognition, and Leases, as well as other recent ASUs and noteworthy ongoing FASB projects.

Learning objectives:• Understand the key requirements of the new Grants ASU and how they would apply to various grants and contracts that are typically received by NFPs• Understand, at a general level, key implementation matters on NFP Financial Statements, Revenue Recognition, Leases, and key requirements of other recent ASUs• Develop an awareness of noteworthy FASB projects in the pipeline

Jeff Mechanick CPA, CGMA

Tuesday, June 12, 2018 11:20AM 12:35PM ENG1807. Nuts and Bolts of the New Lease Accounting Standard

On February 25, 2016, the FASB issued ASU 2016-02, Leases, culminating a decade long project. The new standard creates Topic 842, Leases, in the FASB Accounting Standards Codification and will supersede FASB ASC 840, Leases.

In this session, we will: • Explore the nuts and bolts of the new standard, including the debits and credits associated with transition.• Identify the key measurements and entries required for transition to the new lease accounting standard.• Describe the key accounts and journal entries required under the new lease accounting standard.

Russ Madray CPA, CGMA

Tuesday, June 12, 2018 11:20AM 12:35PM ENG1807. Nuts and Bolts of the New Lease Accounting Standard

On February 25, 2016, the FASB issued ASU 2016-02, Leases, culminating a decade long project. The new standard creates Topic 842, Leases, in the FASB Accounting Standards Codification and will supersede FASB ASC 840, Leases.

In this session, we will: • Explore the nuts and bolts of the new standard, including the debits and credits associated with transition.• Identify the key measurements and entries required for transition to the new lease accounting standard.• Describe the key accounts and journal entries required under the new lease accounting standard.

Russ Madray CPA, CGMA

Tuesday, June 12, 2018 11:20AM 12:35PM NAA1818. Performing Analytical Procedures in Review Engagements

Analytical procedures used in review engagements are the not necessarily the same as those used in an audit. In this session, we will look at what is required by the SSARS and how we can be both effective and efficient. Session objectives include developing and documenting expectations and building in efficient and effective analytics.

Mike Brand CPA, CGMA

Tuesday, June 12, 2018 11:20AM 12:35PM ENG1808. Data Analytics and Visualization Learn about the current/future state of data analytics standards, guidance, tools and visualization techniques.

Learning objectives:• Gain an understanding of the current/future state of data analytics standards and guidance• Gain an understanding of the current/future state of data analytics and visualization tools and techniques

Mark Mayberry CPA, CITP,CISA,CIDA

Tuesday, June 12, 2018 11:20AM 12:35PM ENG1808. Data Analytics and Visualization Learn about the current/future state of data analytics standards, guidance, tools and visualization techniques.

Learning objectives:• Gain an understanding of the current/future state of data analytics standards and guidance• Gain an understanding of the current/future state of data analytics and visualization tools and techniques

Mark Mayberry CPA, CITP,CISA,CIDA

Tuesday, June 12, 2018 11:20AM 12:35PM PFP1821. Best Practices for Retirement Income Planning

As the baby boomers reach retirement, advisors must solve new problems for clients. Retirement income is different as clients shift their focus from maximizing wealth to creating sustainable income, clients face a greater range of risks, and clients increasingly must solve a complex lifetime financial problem. Key retirement risks include longevity risk, market and the newly emergent sequence of returns risk, and personal spending shock risks. Each risk requires different income tools and risk management techniques. Two distinct schools of thought have emerged within the retirement income world: probability-based approaches and safety-first approaches. This presentation considers how different retirement income tools can be combined to build more efficient retirement strategies in a many that best integrates aspects from both schools of thought.

Learning Objectives:• Review strategies that can help build more efficent retirement strategies• Understand the fundamentals of probability-based and safety-based approaches

Wade Pfau

Tuesday, June 12, 2018 11:20AM 12:35PM PFP1822. Emerging Technology To be announced Tuesday, June 12, 2018 11:20AM 12:35PM ENG1809. The State Matters! Education

Planning w/ 529sThis panel will provide a brief overview of 529 plans, then dive into plan selection, taking into account state of residence, tax benefits, investment offerings, and plan structure.

Learning Objectives: • By the end of this session participants will have an excellent understanding of the benefits of 529 plans, as well as how to select the right plan for their client.

Brian Boswell

Tuesday, June 12, 2018 11:20AM 12:35PM ENG1809. The State Matters! Education Planning w/ 529s

This panel will provide a brief overview of 529 plans, then dive into plan selection, taking into account state of residence, tax benefits, investment offerings, and plan structure.

Learning Objectives: • By the end of this session participants will have an excellent understanding of the benefits of 529 plans, as well as how to select the right plan for their client.

Brian Boswell

Tuesday, June 12, 2018 11:20AM 12:35PM PFP1823. Achieving Growth in Unprecedented Times

Financial professionals face a pivotal opportunity when it comes to engaging the next generation and the pending wealth transfer. Importantly, the four drivers of growth need to be recalibrated to respond to much more than just a demographic shift. Several forces facing our industry are occurring at a pace, scope and scale that merits the recalibration of strategy now. This presentation will help practically reframe five key forces on our industry, and offers 6 actionable responses for growth of your practice.

Learning objectives: • Understand the forces affected today's wealth managers • Develop strategies to address these challenges and maximize your business

Vincent Tiseo

Tuesday, June 12, 2018 11:20AM 12:35PM ENG1810. The Hybrid Domestic Asset Protection Trust

The Hybrid Domestic Asset Protection Trust is the leading asset protection vehicle used by planners throughout the country. The presenter will describe why a traditional asset protection trust has potential flaws and how and why a Hybrid version is the better solution. The attendees will leave the session with a heightened knowledge about how to protect assets from creditors and divorcing spouses.

Learning objectives:• Learn how to explain the Hybrid Domestic Asset Protection Trust technique to clients • Learn why this technique works so well and how to use this technique to differentiate yourself from your competitors

Steven Oshins JD

Tuesday, June 12, 2018 11:20AM 12:35PM ENG1810. The Hybrid Domestic Asset Protection Trust

The Hybrid Domestic Asset Protection Trust is the leading asset protection vehicle used by planners throughout the country. The presenter will describe why a traditional asset protection trust has potential flaws and how and why a Hybrid version is the better solution. The attendees will leave the session with a heightened knowledge about how to protect assets from creditors and divorcing spouses.

Learning objectives:• Learn how to explain the Hybrid Domestic Asset Protection Trust technique to clients • Learn why this technique works so well and how to use this technique to differentiate yourself from your competitors

Steven Oshins JD

Tuesday, June 12, 2018 11:20AM 12:35PM ENG1811. Stuck in Status Quo (and How to Break Out of It)

For some reason, no amount of logic or persuasion can move the people in your firm to do the things that, objectively speaking, are the right things to do. Whether it be around instituting a new process, software or employee-related practice, there is always resistance. This presentation will expound on the primary human and organizational dynamics that make change difficult and how to work with the natural human responses to accelerate change. Drawing on the decades of research in human behavior and motivation, participants will learn how to influence the choices and actions of others to move beyond status quo.

Drawing on human behavior research, participants will understand:• How change initiatives are perceived as threatening and elicit resistance; • Apply resistance tendencies to specific individual and firm efforts; • And learn effective strategies to engage and overcome normal resistance tendencies.

Guy Gage

Tuesday, June 12, 2018 11:20AM 12:35PM ENG1811. Stuck in Status Quo (and How to Break Out of It)

For some reason, no amount of logic or persuasion can move the people in your firm to do the things that, objectively speaking, are the right things to do. Whether it be around instituting a new process, software or employee-related practice, there is always resistance. This presentation will expound on the primary human and organizational dynamics that make change difficult and how to work with the natural human responses to accelerate change. Drawing on the decades of research in human behavior and motivation, participants will learn how to influence the choices and actions of others to move beyond status quo.

Drawing on human behavior research, participants will understand:• How change initiatives are perceived as threatening and elicit resistance; • Apply resistance tendencies to specific individual and firm efforts; • And learn effective strategies to engage and overcome normal resistance tendencies.

Guy Gage

Tuesday, June 12, 2018 11:20AM 12:35PM ENG1812. CPA Firm Recruiting Strategies Talent recruitment is critical, and attracting the right talent requires a focused, proactive plan.

In this session, we will discuss: • How to build a proactive approach to recruiting in your firm and share what innovative firms are doing to recruit staff.• What attracts the right candidates and how to sell your firm • How to write attractive job descriptions that sell job openings• Strategies and tactics for a proactive recruiting effort that works

Sarah Dobek

Tuesday, June 12, 2018 11:20AM 12:35PM ENG1812. CPA Firm Recruiting Strategies Talent recruitment is critical, and attracting the right talent requires a focused, proactive plan.

In this session, we will discuss: • How to build a proactive approach to recruiting in your firm and share what innovative firms are doing to recruit staff.• What attracts the right candidates and how to sell your firm • How to write attractive job descriptions that sell job openings• Strategies and tactics for a proactive recruiting effort that works

Sarah Dobek

Tuesday, June 12, 2018 11:20AM 12:35PM PST1808. Building a NextGen Firm With the impending retirement of 78 million Baby Boomers, over 100,000 of whom are CPAs, the profession is facing significant change. Firms are challenged to now focus on the dreams, goals and desires of Generation X and Millennial team members and clients – and even prepare for the Generation Z behind them. Leaders who recognize this shift and begin driving cultural change stand the best chance of remaining relevant, competitive and sustainable.

Leave this session with ideas and tools to build a culture that inspires, excites and makes Next Gen talent and clients proud to work with your firm. In this session, we’ll explore strategies to proactively prepare for and drive changes in the way your firm manages talent.

In this opening session, we’ll explore:• Engaging a leadership culture centered around “get better,” openness to change and failing forward• Enhancing the value you bring to clients with a broader, advisory approach• Embracing flexibility and elevating technology to support engagement and efficiency• Exercising strategies for bringing young professionals along faster• Learning strategies to proactively prepare for changes in how your firm manages talent Understanding how nextgen team members and clients are motivated and engaged to ensure your continuing competitiveness in the marketplace

Jennifer Wilson | Renee Moelders

Tuesday, June 12, 2018 11:20AM 12:35PM PST1809. Path to Partner for IT Professionals Gaining a “seat at the table” is a common phrase in CPA firms and business in general. Leaders of functional areas in your firm are striving to have their voices heard and ensure that their strategy aligns with the overall firm vision. The ubiquity of technology today is why the CIO or technology leader should have a seat at the management table, especially if you want to create the alignment between firm strategy and technology. In this panel discussion you'll hear the stories of three IT Professionals who have made partner and earned a seat at the leadership table.

Learning Objectives:• Habits to cultivate to move toward leadership and partner• Tips to increase your reputation within the firm• Areas with the greatest growth potential as an IT Professional

Jim Boomer | Bob Fink | Greg Davis | Chris Morrow

Tuesday, June 12, 2018 11:20AM 12:35PM PST1810. Technology & Services for Digital CPAs Artificial intelligence, machine learning and blockchain are transforming the capabilities of CPA firms and enabling the profession’s shift to advisory services. The re-emergence of client accounting services, powered by cloud solutions and firm specialization, offers a glimpse into how similar changes will unfold for tax and audit practices.

Learning objectives:• Discuss how automation and new focuses are transforming the core areas of CPA practices • Review tactics for building relevancy through advisory services

Erik Asgeirsson

Tuesday, June 12, 2018 11:20AM 12:35PM EST1818. GST Tax Planning, Pitfalls & Pointers This program will provide guidance in translating theoretical rules to actual practice regarding preparation of the Form 709, recent trends in planning and reporting issues , changes to grandfathered or exempt trusts and options to address prior mistakes.

Learning objectives: • To learn about affirmative, timely, automatic and late allocations of GST exemption.• To learn about planning issues regarding uses of GST exemption and changes to trusts.

Julie Kwon

Tuesday, June 12, 2018 11:20AM 12:35PM EST1819. Pitfalls in the Preparation of Form 1041

US Tax reform just made the preparation of the Form 1041 more challenging. This session will discuss: • The most common pitfalls that CPAs will encounter in preparing the Form 1041 including the new rules for the taxation of pass-through entities. • Learn the most common pitfalls in preparing a Form 1041 • Learn how the new rules on taxation of pass-through entities apply to the taxation of estates and trusts

Jeremiah Doyle LL.M. (Taxation)

Tuesday, June 12, 2018 11:20AM 12:35PM TAX1802. ID Theft and Cybersecurity This session will update participants on the IRS efforts to combat identity theft. The session will cover how practitioners are at risk for a data breach and will learn practical tips to protect client and firm data.

Dan Moore | TBD | TBD

Tuesday, June 12, 2018 11:20AM 12:35PM TAX1803. Impact of the Tax Cuts and Jobs Act On Privately Owned Businesses and Their Owners

This session discussion will highlight the more prominent changes in the tax law introduced by the new law.

Learning objectives:• The changes in tax rates, the new section 199A deduction for certain pass-through entities and their owners and other changes affecting closely-held business entities.• How the international tax law reforms can affect owners of closely held businesses engaged in business operations overseas or in attracting foreign partners for US operations.

Jerald August LL.M. (Taxation)

Tuesday, June 12, 2018 11:20AM 12:35PM TAX1804. It’s Hard to Be Good: Impact Investing Strategies and Tax Considerations

Impact Investing is a hot topic in the investment arena. More and more clients are interested in investing in a way to make the world a better place. This session will address the various strategies to accomplish the investor’s goals, depending on whether the investor is an individual, trust, charitable vehicle, or other entity. The presentation also will cover the fiduciary issues and tax and other considerations when investing for impact.

Learning Objectives: • Learn technical legal issues and considerations related to various impact investing strategies• Learn technical tax issues and considerations related to various impact investing strategies

Benetta Jenson JD

Tuesday, June 12, 2018 11:20AM 12:35PM FIN1808. Implementing Robotics Process Automation: Tales from the Front Line

This roundtable discussion explores the implementation of robotic process automation. Through an interactive discussion with professionals who have implemented robotics in organizations, the session will cover operational readiness, best practices, lessons learned, key challenges, and change management for to employees and organizational processes. Learning Objectives:

After attending this session, participants will be able to do the following:

• Recognize the key considerations when implementing robotic process automation in an organization• Identify the operational readiness and change management processes necessary to implement robotic process automation• Select the best practices relevant to the an organization

Elizabeth Keller CPA | Brian O'Sullivan | Scott Bender CPA, CGMA, CMA

Tuesday, June 12, 2018 11:20AM 12:35PM EDG1804. Master Your Stories When it matters the most and our emotions kick in, we often do our worst - and we feel like we're doing the right thing. In this interactive session, participants will learn how to master their stories to create positive emotions that move them towards effective dialogue and healthier, more productive relationships. They will learn how to cut off their unhealthy emotions at the source and retrace their path to the facts - what they saw and heard.

Learning objectives:• Learn how to separate facts from stories• Learn how to take control of your emotions by controlling your stories.

Alison VanOtterloo CPA

Tuesday, June 12, 2018 12:35PM 1:50PM Networking Lunch Tuesday, June 12, 2018 12:50PM 1:40PM PFP18NL01. Lunch & Learn:

Redesign Your Firm, Client Experience, and LifeWith all the distractions in today's world it's becoming increasingly more challenging to focus on what matters. This session will provide you with tools to re-think the way you practice and bring more meaning to the lives of your clients as well as your own. Led by two millennial advisors who have designed their firms to work with their peers and baby boomers efficiently by leveraging technology, re-thinking practice management, and integrating life planning.

Learning Objectives:• Gain tools to help re-focus priorities and reshape your practice

Pre-registration is required for these lunch sessions – seats are limited.

Mark Astrinos | David Oransky CPA/PFS, CFP, RLP

Tuesday, June 12, 2018 12:50PM 1:40PM PFP18NL02. Lunch & Learn: Wealth Management: Integrated Discussion on PFP Issues

Join us for an interactive session where you will be participating in the discussion. Speak with steering committee members and your fellow advisors to discuss issues important to you. What are you struggling with in your practice? How are common issues being addressed? Are you struggling with succession planning, employee retention or technology? This facilitated discussion will give you the forum to swap ideas while building your network.

Learning Objectives:• Learn new and innovative ways to improve your practice• Understand how changes in the profession are impacting organizations

Pre-registration is required for these lunch sessions – seats are limited.

Clark Blackman MA, CFA, CFP, CPA*/PFS, CIMA | David Frisch CPA

Tuesday, June 12, 2018 12:50PM 1:40PM FMA18NL01. Lunch & Learn: How Leadership and Experience Drives a Strong, Cool Culture

Join thought leaders for a collaborative discussion as they tell their story of success with creating an incredible, sustainable culture and why it works (#MRZCULTure). Culture is hard to define from a managing partner perspective and this session will offer practical suggestions and advice on implementing a culture that works from unlimited PTO to branding, partner pathing, transparency and other things that Millennials REALLY want.

The session will: • Empower and motivate attendees to return to their firms to tackle change and create a cool culture• Define Culture and why it is important and how firm culture impacts staffing• Give real life examples of the 5 P's of Culture, Place, People, Passion, Purpose, Practices• Discuss tools and technological components that make a firm a great place to work• Discuss how to generate and evaluate new ideas in your firm and share takeaways from the author of Violent Leadership

Pre-registration is required for these lunch sessions – seats are limited.

Brian Siet CPA | Wesley Middleton CPA

Tuesday, June 12, 2018 12:50PM 1:40PM EST18NL01. Lunch & Learn: Estate Planning for Digital Assets

This session will introduce key concepts in the Revised Uniform Fiduciary Access to Digital Assets Act, which has been enacted or introduced by all but a small minority of states within the last three years. Materials will include sample estate planning provisions addressing the administration of digital assets, as well as highlight traps for the unwary fiduciary administering digital assets.

Learning Objectives: • Outline of key concepts of Revised Uniform Fiduciary Access to Digital Assets Act, with summary of best practices for Trustees, Executors, and their advisors.• Explain best practices and examples of proper administration of digital assets upon a client's incapacity or death, including interplay with business entity structures and irrevocable trusts.

Pre-registration is required for these lunch sessions – seats are limited

Benjamin Brunette JD | Missia Vaselaney JD, (inactive) CPA

Tuesday, June 12, 2018 12:50PM 1:40PM EST18NL02. Lunch & Learn: Hollywood's Take on Estate Planning

Get ready for your close-up and take a fun and education break from the conferences more technical sessions to find out how estate planners can use movies to illustrate estate planning concepts to clients and move the process forward.

Learning Objectives:• An evaluation of Hollywood’s portrayal of estate planners, and estate and probate matters• An evaluation of Hollywood’s effect on popular culture and client expectations• Advice on how estate planners can use movies to illustrate estate planning concepts to clients and move the process forward

Pre-registration is required for these lunch sessions – seats are limited. Tuesday, June 12, 2018 12:50PM 1:40PM TAX18NL01. Lunch & Learn:

Starting a PFP PracticeCPAs with an eye to the future know that tax season is also opportunity season. CPAs in tax have begun offering a broader slate of services that more completely address their individual clients’ needs. These services can provide CPAs with additional revenue streams, deeper relationships with clients and less dependence on the busy season. Perhaps more importantly, practitioners can meet the growing need for experts capable of providing objective advice to individuals, families and business owners on complex tax and planning needs. This promises both more opportunity for practitioners and better service for clients. In this session, you will learn how to address changing client demands today in a way that positions you for success both now and in the future.

Learning objectives: • Understand how expanding services to individuals can help address changing client needs and demands• Learn how to position yourself and your firm as the provider of integrated tax and financial planning services

Pre-registration is required for these lunch sessions – seats are limited.

Michael Goodman CPA/PFS, CFP | Ted Sarenski CPA/PFS, CFP, AEP, CGMA | Scott Sprinkle CPA/PFS, CGMA, CFP | Lyle Benson CPA/PFS, CFP®

Tuesday, June 12, 2018 12:50PM 1:40PM TAX18NL02. Lunch & Learn: Family Office Roundtables

Attend this interactive roundtable session with a Family Office. 1. Discuss family office challenges, issues and opportunities 2. Meet others in family offices

Pre-registration is required for these lunch sessions – seats are limited.

Randy Abeles CPA | Eric Johnson

Tuesday, June 12, 2018 12:50PM 1:40PM PST18NL01. Lunch & Learn: Succession Planning and Valuing an Accounting Firm

If you are buying or seeking succession, this session is for you. We will review the following:• How to value an accounting firm• Alternative Deal Structures • When you should start planning your succession• Valuing your equity when selling internally• Keys to client retention through a merger or acquisition• Majority of time dedicated for Q & A

Pre-registration is required for these lunch sessions – seats are limited.

Joel Sinkin

Tuesday, June 12, 2018 12:50PM 1:40PM NAA18NL01. Lunch & Learn: Blockchain and the Future of…Everything

This informal lunch & learn session will be an expansive review of blockchain developments across multiple industries, as well as predictions of a future blockchain world. It will focus with a “futurist” eye on development of blockchain within existing industries, as well as business models yet to be created. From the perspective of the accounting profession, this session will provide an opportunity to see not only how accounting functions will evolve, but also what accounting clients and partners will look like in the future.

Pre-registration is required for these lunch sessions – seats are limited.

Ron Quaranta

Tuesday, June 12, 2018 12:50PM 1:40PM FIN18NL01. Lunch & Learn: Getting Started with Innovation

This interactive, hands-on session provides an introduction into innovation that is applicable for all firm types and sizes. You’ll be able to identify why innovation is important and practice techniques to generate and implement new ideas that you can immediately put to use once you return back to the office.

Pre-registration is required for these lunch sessions – seats are limited.

Mark Brooks

Tuesday, June 12, 2018 12:50PM 1:40PM PFP18SS04. Solution Session TBA To be announced Tuesday, June 12, 2018 12:50PM 1:40PM NAA18SS02. Solution Session TBA To be announced Tuesday, June 12, 2018 12:50PM 1:40PM NAA18SS03. Solution Session TBA To be announced Tuesday, June 12, 2018 12:50PM 1:40PM EST18SS02. Solution Session TBA To be announced Tuesday, June 12, 2018 12:50PM 1:40PM PST18SS06. Solution Session TBA To be announced Tuesday, June 12, 2018 12:50PM 1:40PM TAX18SS02. Solution Session TBA To be announced Tuesday, June 12, 2018 1:50PM 3:05PM NAA1819. Implementing a Control Reliance

Strategy in Private CompaniesThis session will describe how an auditor designs an audit strategy that encompasses reliance on an entity's controls.

Learning Objectives:• Discover the benefits of an audit strategy that encompasses reliance on controls• Learn how controls be relied upon in a small business audit• Get an understanding of the costs benefits to perform some type of control testing• Learn the audit implications for no control testing

Charles Landes CPA | Ahava Goldman | Carl Mayes Jr. CPA

Tuesday, June 12, 2018 1:50PM 3:05PM ENG1813. Alternatives to GAAP: The FRFs Formerly Known as OCBOA

Alternative financial reporting frameworks are growing in popularity among entities that are not required to use GAAP. Increasingly complex accounting standards are leading some practitioners to consider non-GAAP frameworks as preferred choices for their clients' financial reporting needs.

Learning objectives:• Learn about these frameworks in this timely session.• Gain an understanding of the fundamental and important principles of non-GAAP financial reporting frameworks• Learn how non-GAAP financial reporting frameworks differ from GAAP and when their use is appropriate

Robert Durak CGMA | Karen Kerber CPA, CGMA, CFF, CITP

Tuesday, June 12, 2018 1:50PM 3:05PM ENG1813. Alternatives to GAAP: The FRFs Formerly Known as OCBOA

Alternative financial reporting frameworks are growing in popularity among entities that are not required to use GAAP. Increasingly complex accounting standards are leading some practitioners to consider non-GAAP frameworks as preferred choices for their clients' financial reporting needs.

Learning objectives:• Learn about these frameworks in this timely session.• Gain an understanding of the fundamental and important principles of non-GAAP financial reporting frameworks• Learn how non-GAAP financial reporting frameworks differ from GAAP and when their use is appropriate

Robert Durak CGMA | Karen Kerber CPA, CGMA, CFF, CITP

Tuesday, June 12, 2018 1:50PM 3:05PM ENG1814. Professional Skepticism This session will address why this foundational concept continues to be a hot topic for standard setters and regulators, provide insights from research in psychology, and explore impediments to the proper application of, and techniques to improve, professional skepticism.

Steven Glover CPA, PhD

Tuesday, June 12, 2018 1:50PM 3:05PM ENG1814. Professional Skepticism This session will address why this foundational concept continues to be a hot topic for standard setters and regulators, provide insights from research in psychology, and explore impediments to the proper application of, and techniques to improve, professional skepticism.

Steven Glover CPA, PhD

Tuesday, June 12, 2018 1:50PM 3:05PM NAA1820. Sampling Strategies and Audit Sampling Guide Overview

Strategy is critical when determining or explaining sample size. Session will include a discussion of the value of the Guide Audit Sampling as well as recent updates to the Guide and appendices.

Learning objectives:• Recognize the value of audit strategy when documenting audit procedures• Identify recent changes in the 2017 edition of the Guide Audit Sampling• Recognize continuing sampling quality comments and some easy solutions

Lynford Graham CPA, PhD, CFE, CIDA

Tuesday, June 12, 2018 1:50PM 3:05PM ENG1815. Planning for Aging & Ill Clients This session will focus on issues that affect our clients as they age. With the enhanced federal estate tax exemption, many clients are now more concerned with how to obtain and pay for long-term care. The speaker will address the different types of long-term care available and the various financing options available. Relevant tax considerations will also be discussed.

Learning objectives:• Learn how to advise clients concerned about how to pay for long-term care• Learn how to advise clients on how to plan for incapacity.

Bernard Krooks

Tuesday, June 12, 2018 1:50PM 3:05PM ENG1815. Planning for Aging & Ill Clients This session will focus on issues that affect our clients as they age. With the enhanced federal estate tax exemption, many clients are now more concerned with how to obtain and pay for long-term care. The speaker will address the different types of long-term care available and the various financing options available. Relevant tax considerations will also be discussed.

Learning objectives:• Learn how to advise clients concerned about how to pay for long-term care• Learn how to advise clients on how to plan for incapacity.

Bernard Krooks

Tuesday, June 12, 2018 1:50PM 3:05PM ENG1815. Planning for Aging & Ill Clients This session will focus on issues that affect our clients as they age. With the enhanced federal estate tax exemption, many clients are now more concerned with how to obtain and pay for long-term care. The speaker will address the different types of long-term care available and the various financing options available. Relevant tax considerations will also be discussed.

Learning objectives:• Learn how to advise clients concerned about how to pay for long-term care• Learn how to advise clients on how to plan for incapacity.

Bernard Krooks

Tuesday, June 12, 2018 1:50PM 3:05PM PFP1824. Getting ROI from your CRM Many firms have a CRM system, not all are reaching maximum ROI potential. Expert panelists will discuss how to get more for your CRM system.

Rick Williamson

Tuesday, June 12, 2018 1:50PM 3:05PM PFP1825. Divorce - Minimize the Impact/ Maximize the Leverage: What Every Professional Advisor Should Know

Whether counselling clients before, during or after marriage, advisors should be aware of important tools, techniques and other considerations in order to advantageously position their clients in the event of divorce. With the increasing overlap among different professional disciplines, there is much to be gained from having cross-disciplinary fluency, particularly in light of recent tax law changes in the divorce context, which will also be discussed.

Objectives – Learn about:

• A hidden asset when negotiating marital agreements that could be worth millions to the wealthier spouse, and serve as an influential negotiating tool for the non-monied spouse;• Asset protection trusts: A potentially powerful premarital option;• “Quiet” Trusts, with the ability to restrict beneficiary access to trust information;• Documents that require immediate review in light of divorce; • Compelling tools that could change otherwise irrevocable trust terms and distributions in the divorce context; • Significance of credit solutions in divorce; and• Important considerations regarding the use of life insurance.

Sharon Klein

Tuesday, June 12, 2018 1:50PM 3:05PM PFP1826. Innovations in Fee Structures: How to Fight Low-Cost Alternatives with Structured Propositions and Pricing Techniques

The age of automation is decreasing the cost-to-deliver for services that were once core to our value proposition. This represents a threat and an opportunity. In favor of the latter, an optimist might note that machine intelligence will highlight the value-add that only human beings can deliver – giving high-touch providers a basis to defend fee levels. However, our current proposition and pricing models are not well suited to weather the coming storm, and this leaves higher-value providers vulnerable.

Learning Objectives: • In this session, we will cover the principles of value proposition design that have been effective in countering commoditization in other professions, the pricing approaches that are required to capture willingness-to-pay, and crucially, how to handle price sensitivity through an understanding of decision making psychology at the point of sale.

Matthew Jackson

Tuesday, June 12, 2018 1:50PM 3:05PM PFP1827. Life Insurance: Why not just term? The panel will debate the age old question: Why buy any life insurance other than term insurance? The panel will include a traditional CPA financial planner, a CPA financial planner who is also a life insurance broker, a life settlement broker and a CPA financial planner who is an asset manager. They will each discuss the pros and cons of term and permanent life insurance from their various perspectives. The planners will also discuss when they use term vs permanent life insurance in their practice.

Learning Objectives:• Learn when to consider something other than term insurance for your clients• Learn how to surprise your client with cash from an unwanted life insurance policy....and why term may be more expensive than permanent insurance!

Susan Bruno CPA/PFS, CFP | Michael Goodman CPA/PFS, CFP | Christopher Kowal | Jason Mendelsohn | Marc Minker

Tuesday, June 12, 2018 1:50PM 3:05PM ENG1816. Emotional Intelligence - One of the Single Biggest Predictors of Success in Life

Emotional Intelligence is so critical to success that it accounts for over 60% of performance in all types of jobs. It’s the single biggest predictor of performance in the workplace and the strongest driver of leadership and personal excellence. Emotional intelligence is a set of emotional and social skills that collectively establish how well we: • Perceive and express ourselves • Develop and maintain social relationships • Cope with challenges • Use emotional information in an effective and meaningful way.

In today’s environment one way to set yourself apart is by having a high ‘EQ,’ which is a measure of your “emotional intelligence.” By enhancing your understanding of your own emotions and those of others and taking them into account when interacting, you can have a positive effect on relationships, business results, commitment, and teamwork. This program highlights the connection between emotions and actions and helps you identify ways to improve your EQ and develop more productive relationships both professionally and personally.

Learning objectives:• Understand why emotional intelligence is important to effective leadership• Identify and learn how to apply the four key emotional competencies: self-awareness, self-management, social awareness, and relationship management• Discuss activating events and the impact on the physical, mental and social well-being, as well as, ways to manage emotions to achieve positive results• Develop ways to read others’ emotions and adapt to their needs• Develop a model for overcoming challenges both at home and at work• Recognize the impact that EQ abilities have on your professional development and career• Learn strategies to help you manage counterproductive tendencies

Dennis Faurote CPA

Tuesday, June 12, 2018 1:50PM 3:05PM ENG1816. Emotional Intelligence - One of the Single Biggest Predictors of Success in Life

Emotional Intelligence is so critical to success that it accounts for over 60% of performance in all types of jobs. It’s the single biggest predictor of performance in the workplace and the strongest driver of leadership and personal excellence. Emotional intelligence is a set of emotional and social skills that collectively establish how well we: • Perceive and express ourselves • Develop and maintain social relationships • Cope with challenges • Use emotional information in an effective and meaningful way.

In today’s environment one way to set yourself apart is by having a high ‘EQ,’ which is a measure of your “emotional intelligence.” By enhancing your understanding of your own emotions and those of others and taking them into account when interacting, you can have a positive effect on relationships, business results, commitment, and teamwork. This program highlights the connection between emotions and actions and helps you identify ways to improve your EQ and develop more productive relationships both professionally and personally.

Learning objectives:• Understand why emotional intelligence is important to effective leadership• Identify and learn how to apply the four key emotional competencies: self-awareness, self-management, social awareness, and relationship management• Discuss activating events and the impact on the physical, mental and social well-being, as well as, ways to manage emotions to achieve positive results• Develop ways to read others’ emotions and adapt to their needs• Develop a model for overcoming challenges both at home and at work• Recognize the impact that EQ abilities have on your professional development and career• Learn strategies to help you manage counterproductive tendencies

Dennis Faurote CPA

Tuesday, June 12, 2018 1:50PM 3:05PM FMA1802. Improving Client Experience to Drive Loyalty and Profits

Maintaining growth and profit in a competitive landscape begins with delivering better experiences to current clients.

This session will: • Give you an inside perspective on the framework for building, managing and monitoring client experience initiatives. • Learn the key components of providing sustainability of your current practice with real-life examples from a CX industry veteran.• Understand the role of client experience (CX) management in firm operations and financial success• Learn tactics and approaches to help increase loyalty and rentention• See real-life examples of how to improve client experiences in your firm

Mitchell Reno

Tuesday, June 12, 2018 1:50PM 3:05PM PST1811. Stop the Madness: Moving from Performance Management to Continuous Improvement

In the past, firms have been proud of themselves when they can boast that they have performance management conversations 2 to 3 times per year with their team. And, just when that seems to be the norm, theory and knowledge of best practices have changed again. Today, our team is anxious to move to ongoing continuous improvement that means shorter and more meaningful conversations that use mobile technology and feedback from all team members. In this session, learn about best practices and specific strategies for moving to a new level of performance management.

Sandra Wiley

Tuesday, June 12, 2018 1:50PM 3:05PM PST1812. Improve Client Service by Diving into the Big Data

Technology is constantly changing and with that change a need arises to reevaluate how we approach auditing. We are seeing more electronic transaction documentation and less paper. Clients want more data analysis and conclusions on the data. In order to stay ahead of this evolution, we need to understand and develop new techniques in auditing. We will cover basic knowledge on big data and data analytics with broad application and offer detailed practical guidance and illustrations.

Learning objectives:• Understand what data analytics and big data are and how they affect the audit process• Identification of Software tools and how they can help• Takeaway practical processes and procedures that can be applied to future engagements.

Brad Caruso

Tuesday, June 12, 2018 1:50PM 3:05PM PST1813. IT's Role in M&A This panel session will discuss the role that IT plays in CPA Firm Mergers and Acquisitions.

Learning objectives:• Share best practices with staff engaged in IT departments around the CPA firm M&A process• Help IT departments to better understand the needs and requirements of a CPA firm when engaging in M&A activity

Greg Davis | Jeremy Schroeder | Jim Bourke CPA, CITP, CFF, CGMA

Tuesday, June 12, 2018 1:50PM 3:05PM PST1814. Expansion of Advisory Services Panel The demand exists and opportunities abound, yet scores of professionals continue to give away the most valuable asset they possess – their knowledge. The traditional practice model has emphasized a tangible product, rather than the value provided through the wisdom, insight, and counsel that comes with the advisory relationship. And as technology options, outsourcing, and competition increase, the traditional product lines will diminish.

Accounting service departments have seen double-digit percentage growth in advisory services. And this success is now expanding into other practice areas across the firm. There is no better time than now to reinforce your value and build up your practice.

Learning Obectives:• Hear about lessons learned from the Client Accounting Services transformation• Find out how daily client service activities change from purely compliance engagements• Explore alternatives to the traditional hourly billing method• Learn tactics for reinforcing your value and offering additional services

Carl Peterson CPA, CGMA | Cari Weston | Samantha Mansfield | Wesley Middleton CPA

Tuesday, June 12, 2018 1:50PM 3:05PM EST1820. Professional Collaboration - Team Approach to Estate Planning

This session will emphasize the importance of collaboration and using the team approach to estate planning. It will look at who should be at the planning table, roles, responsibilities, how to be client-centric, use of engagement letters, cooperation, communication and trust among team member to best serve the client.

Learning objectives: • Participants will learn why the team-approach benefits both the client and the professionals.• Participants will learn how to deal with uncooperative professionals in the estate planning process.

Jordon Rosen | Susan Tillery | Gary Zwick

Tuesday, June 12, 2018 1:50PM 3:05PM EST1821. Advanced Post Mortem Planning Some of the most important tax planning occurs after a client dies. This session will discuss advanced tax planning elections available after a client dies. The session will include the changes that the CPA must know as a result of the recent "US tax reform" bill.

Learning Objectives:• Learn how the new "US tax reform" legislation affects after death tax planning – what has changed and what hasn't changed • Learn the available after death elections available to the executor or trustee

Jeremiah Doyle LL.M. (Taxation)

Tuesday, June 12, 2018 1:50PM 3:05PM EST1822. Valuation To be announced John Prokey | Mark Higgins Tuesday, June 12, 2018 1:50PM 3:05PM TAX1805. Real Estate Update The rules surrounding real estate ownership and sales seem to continuously change, and not just because of new legislation. New rulings,

regulations and Tax Court decisions also provide guidance to influence our strategies for our realty clients. We'll all that's new in the taxation of real estate and focus on planning in this area.

Learning Objectives:• Identify changes to Section 1031 exchange rules• Explore QBI (qualified business income) for real estate owners• Visit new depreciation and Section 179 rules for certain real estate• Discover how to ensure your client passes the real estate professional test• Update on rules for reporting online rentals.

Karen Brosi Enrolled Agent

Tuesday, June 12, 2018 1:50PM 3:05PM TAX1806. Making Sense of the New Sec. 199A 20% Deduction

To be announced John Connors

Tuesday, June 12, 2018 1:50PM 3:05PM TAX1807. Family Office Hot Topics This course will cover the recent Lender Management decision and related planning opportunities. In addition, we’ll cover how the 2017 Tax Cuts and Jobs Act has impacted family offices, with emphasis on sections 199A, 212, 461(l), and 1061. Finally, as a result of tax reform, many family offices are considering whether to remain a flow-through or become a C-corporation – we’ll cover the benefits and considerations with that decision.

Randy Abeles CPA | Eric Johnson

Tuesday, June 12, 2018 1:50PM 3:05PM EDG1805. Feedback: Get It, Give It, Use It. In a perfect world, giving and receiving performance feedback would be easy. We’d be candid and caring, accurate and forward-looking, understanding and adapting. In reality, our emotions get in the way, and we feel uncomfortable with difficult messages. Our feedback loops often look more like of five years of unreconciled bank statements than they do a polished set of financials. Your career progression hinges on the development of yourself AND the next level of talent.

In this workshop, learn how you can get the feedback you want, give the feedback your team needs and use both to propel your practice.

Learning objectives:• Identify primary and secondary outcomes in giving and receiving feedback• Learn a framework for delivering challenging performance feedback conversations• Understand techniques to obtain the feedback you need to grow and develop, whether you're in your first or thirty-first year (or more) of your career.

Kristen Rampe CPA

Tuesday, June 12, 2018 1:50PM 3:05PM FIN1809. Outside-in innovation: Transforming the Accounting Profession with FinTech and EdTech Startups

To lead and adapt to the vast changes we are seeing in the profession, we need to focus on maintaining an innovative and entrepreneurial spirit. This includes working with actual entrepreneurs. In this session, you will hear from 4 startup companies that have a leading role in creating the future of tax preparation, assessing and hiring talent, coaching professional competency development, and leveraging blockchain to settle alternative investments. During this session you will: • Identify trends in FinTech and EdTech that are impacting the profession and your role• Recognize distruption when hearing it from the front lines themselves• Recognize the 4 startups that are members of the first cohort of the Association and CPA.com Startup Accelerator • Recall how this session inspired you to rethink how you can leverage financial and educational technology

Vince LoRusso | Alexandra Connell | James Dowd | Emily Dear | Rachel Gregg | Mark Brooks

Tuesday, June 12, 2018 3:05PM 4:05PM Networking & Exhibit Hall Break Tuesday, June 12, 2018 3:20PM 3:45PM ENG18PV05. Personal Financial Planning

Certificate ProgramThis Learning Lab will focus on introducing participants to the Personal Financial Planning Certificate Programs. The PFP Certificates are a series of certificates covering the core areas of PFP, including retirement, estate, risk management/insurance and investment planning, as well as practical application of knowledge. Tax planning and how it relates to each area is incorporated throughout each certificate.

Megan Johnson | Dan Snyder | Sumita Kumar | Candace Wright CPA, CFF

Tuesday, June 12, 2018 4:05PM 4:55PM NAA1821. Private Company Financial Reporting Town Hall Part 1

The Private Company Council (PCC) helps improve the process of setting accounting standards for private companies and determines whether private company alternatives to existing GAAP are necessary. The PCC takes a proactive approach to its mission, and this session helps to further that work. In addition to hearing about the current agenda of the PCC, participants will have an opportunity, in a town hall format, to provide feedback to the PCC and FASB on how to improve financial reporting for private company stakeholders.

Candace Wright CPA, CFF | Michael Cheng CPA | Timothy Curt | Jeremy Dillard CPA, CGMA | James Kroeker CPA | Jeffrey Mechanick CPA, CGMA | Harold Monk | Richard Reisig

Tuesday, June 12, 2018 4:05PM 4:55PM PFP1828. Mind & Money: Cognitive Ability and Wealth among the Elderly

As the population ages the effects of deterioration of cognitive abilities is of increasing concern for financial advisors. In this session the the relationships of memory, mental status, and wealth will be presented. Attendees will:• Understand the relationships of mental abilities and wealth for both single and married households • Understand the long term relationships of mental abilities and wealth fro married couples.

Fred Fernatt PFS

Tuesday, June 12, 2018 4:05PM 4:55PM PFP1829. Let’s talk! The critical role women play in the financial planning industry

Research shows that women enhance the value of a financial planning team so why are there not more female planners? The panel will share their thoughts on this question and critical research will be discussed on why gender diversity is so critical to any team. Insight and actionable tips will be provided by the panel on what we all can do to be more inclusive of women in our firms and with our female clients.

Learning objectives:• Learn how including women on your professional team can help you increase your firm's bottom line• Learn how to recruit, retain and how best to reward professional women

Susan Bruno CPA/PFS, CFP | Lisa Featherngill CPA/PFS | Jamie Mendelsohn | Alpa Patel CPA | Marve Ann Alaimo | Kate Healy

Tuesday, June 12, 2018 4:05PM 4:55PM PFP1830. Generating Tax Alpha with Effective Asset Location

While it is ‘standard’ for advisors to diversify into an asset allocated portfolio, the question of where to locate those asset classes is more challenging. In this session, we will explore the various ways to handle asset location, taking into consideration tax efficiency, expected returns, and time horizons. We also take a look at how to build, use, and implement an asset location priority list based on the expected return and the tax efficiency of various assets. Finally, we review the caveats and concerns of asset location and approximate the value of utilizing an asset location strategy with your clients.

Learning objectives:• Identify the ways to “asset locate” and the impact of each. • Describe the impact that turnover has on the final portfolio value and how it changes the optimal location of stocks in a portfolio. • Be able to explain where various types of assets fall within the asset location priority list. • Identify the factors in building an asset location priority list • Illustrate how a financial planner can implement an asset location strategy.

Michael Kitces MSFS, MTAX, CFP, CLU, ChFC, RH

Tuesday, June 12, 2018 4:05PM 4:55PM PFP1831. The Truth About ETFs This presentation will cover how to do due diligence on ETFs, the benefits and drawbacks of using ETFs in your investment implementation, and the differences between active and passive ETFs.

Learning Objectives:1. Understand the history of and outlook for the ETF market 2. Debunk prominent myths surrounding ETF investing 3. Identify the main uses of ETFs in investment portfolios and how to perform due diligence on ETFs

Bryan Hoffman

Tuesday, June 12, 2018 4:05PM 4:55PM PFP1832. Disability Insurance for Each State of Life

This session will cover disability insurance in each state of life including the need for coverage and the different solutions available to put together a comprehensive income protection plan.

In this session attendees will:• Learn about the importance of income protection • Learn about the disability insurance solutions available to clients

Erik Reynolds

Tuesday, June 12, 2018 4:05PM 4:55PM ENG1817. Servant Leadership In today’s world, we are continually looking for the latest leadership “theories” that we can implement that will make us better leaders, help motivate others and get them to follow our lead. Yes, you need to be intelligent, effectively communicate, have experience and other leadership qualities but those will only get you so far. The proven way to positively influence others and get them to “want” to follow you is to “Serve” them. In this session, we will define “Servant Leadership” and identify steps to take to become a Servant Leader.

Learning objectives:• Define Servant Leadership• Discuss qualities of a Servant Leader• Answer the question, ‘Why should I follow you?’• Dispel common leadership myths• Discuss if you are a Servant Leader• Learn the difference between leading and managing• Identify the process for developing Leadership skills

Dennis Faurote CPA

Tuesday, June 12, 2018 4:05PM 4:55PM ENG1817. Servant Leadership In today’s world, we are continually looking for the latest leadership “theories” that we can implement that will make us better leaders, help motivate others and get them to follow our lead. Yes, you need to be intelligent, effectively communicate, have experience and other leadership qualities but those will only get you so far. The proven way to positively influence others and get them to “want” to follow you is to “Serve” them. In this session, we will define “Servant Leadership” and identify steps to take to become a Servant Leader.

Learning objectives:• Define Servant Leadership• Discuss qualities of a Servant Leader• Answer the question, ‘Why should I follow you?’• Dispel common leadership myths• Discuss if you are a Servant Leader• Learn the difference between leading and managing• Identify the process for developing Leadership skills

Dennis Faurote CPA

Tuesday, June 12, 2018 4:05PM 4:55PM FMA1803. Trends in Firm Succession Planning Discussion of firms options in Succession Planning. Including ideas as to how to execute a plan.

Learning objectives:• Understand firm options• Assistance in execution of chosen option

Gary Shamis

Tuesday, June 12, 2018 4:05PM 4:55PM PST1815. Increasing Employee Engagement Employee Engagement...Huge area and biggest indicator of turnover within firms. We will look at how to best measure engagement, how to increase engagement, and what to do if/when indicators of low engagement exist in a firm.

Sandra Wiley

Tuesday, June 12, 2018 4:05PM 4:55PM PST1816. Practical Tips for Effective Women's Initiatives

Making the most of all the available talent is a business imperative for any firm, especially as the competition for qualified professionals grows and baby boomer leaders head into retirement.

The session will: • Introduce an implementation plan that can help you develop successful women’s initiatives and demonstrate how an effective program can enhance recruitment, retention, marketing and succession planning.• Understand the strategic importance of women’s initiatives and the practical steps to build an effective program.

Jacquelyn Tracy CPA, CGMA, MST | Yasmine El-Ramly CPA

Tuesday, June 12, 2018 4:05PM 4:55PM PST1817. Partner Compensation and Structure - Bringing the "Performance" Back Into Performance-Based Compensation

Mr. Koltin will present on best practices and strategies to ensure that your firm implements a successful performance based partner compensation system. He will share 'do's and don't' as they relate to types of programs to use as well as explore potential roadblocks and obstacles that can exist along the way.

Learning objectives:• To improve the firm's ability to have a successful partner compensation program• To provide strategies for firm leadership on how to improve the success of your partner compensation program.

Allan Koltin

Tuesday, June 12, 2018 4:05PM 4:55PM PST1818. Digital Plumbing: A Primer We have a lot of different clouds, but much of our data in the cloud isn't accessible from the other apps in the cloud. This session will explain the problem of siloed cloud data stores, identify examples, and will provide some available options to solve these issues. The session will also discuss some of the due diligence points to use when evaluating the integration options for an application.

Upon completion of this session, attendees should be able to do the following:• Name at least two cloud interface providers + differentiate between separate interfaces by the breadth and depth of the available integrations• Name some tools which can assist when you must use manual interfaces between applications.

Brian Tankersley CPA, CGMA, CITP

Tuesday, June 12, 2018 4:05PM 4:55PM PST1819. Mobile CPA - What's in My Bag? Are you enabling your workforce for remote work? Are you taking advantage of the latest trends and technologies? Get practical reviews on gear, apps, and accessories for anyone who works out of the office.• Learn about practical technology you can deploy today!• Look at what technologies are coming soon that might impact your technology strategy.

Marc Staut

Tuesday, June 12, 2018 4:05PM 4:55PM PST1820. Blockchain Application A review of blockchain technology and its impact on the world of accountancy.Learning objectives: • Learn the basics of blockchain, what it is, how it functions • Learn potential use cases for blockchain technology in accounting services

Ron Quaranta

Tuesday, June 12, 2018 4:05PM 4:55PM EST1823. IRA after Death To be announced Tuesday, June 12, 2018 4:05PM 4:55PM EST1824. Estate Planning with no Children:

Married and SingleIn this session the speaker will discuss the various options available when planning for client's who don't have children. The attendee will learn why planning for such clients is usually more difficult then planning for client's with children. The attendee will learn various options to help achieve the client's positive goals.

Missia Vaselaney JD, (inactive) CPA

Tuesday, June 12, 2018 4:05PM 4:55PM EST1825. 2018 Ethics and Circular 230 for Estate and Gift Tax

This session will update participants on current Ethics principles for Estate and Gift tax matters. It will cover Circular 230, AICPA Code of Conduct, and SSTSs as they apply to Estate and Gift Tax matters.Participants will learn when tax return preparation, tax planning, and representation issues cross the line and become ethics issues. Practical examples will be shown to assist participants in the proper way to handle these issues.

Gerald Schreiber

Tuesday, June 12, 2018 4:05PM 4:55PM EST1826. Impact of AI on Our Profession In this session, Wenli Wang will be discussing the impact of rapid changes in technology and development in AI on our profession. Learn how you can adapt to these changes and the new skills needed to keep ahead of the game.

Wenli Wang CPA

Tuesday, June 12, 2018 4:05PM 4:55PM TAX1808. The Latest in FATCA and FBAR Enforcement

The IRS is continuing to focus its resources and attention on unreported foreign assets. Foreign financial institutions are implementing and executing procedures to identify US taxpayers and report them to the IRS. At the same time, the IRS is getting more aggressive about imposing penalties for failure to report foreign assets, including FBAR penalties and other foreign asset reporting penalties. This session will summarize those development, discuss penalty defenses and provide hot tips on how to avoid or minimize foreign asset reporting penalties. Understand what the IRS is doing now with respect for foreign asset reporting penalties. Learn how the penalties are imposed and how to defend against them. Develop strategies for advising clients with unreported foreign assets.

Megan Brackney LL.M. (Taxation)

Tuesday, June 12, 2018 4:05PM 4:55PM TAX1809. The Impact of "US Tax Reform" on Partnerships and Partners

The session will: • Explore the impact of the "US Tax Reform" on partnerships and partners, strategies involving the new centralized partnership audit regime, and other major partnership tax developments. • Understand the impact of the "US Tax Reform" on partnerships and partners.• Learn strategies to cope with the new centralized partnership audit regime.

Gary McBride LL.M. (Taxation)

Tuesday, June 12, 2018 4:05PM 4:55PM TAX1810. Planning for the Modern Family Tuesday, June 12, 2018 4:05PM 4:55PM TAX1811. Planning with Art in the Family

ContextThis session will:• Address income tax, sales + use tax, and gift + estate tax considerations for planning with art and collectibles. • Understand specific tax treatment for art collections.• Understand the unique non-tax considerations which may impact tax decisions related to art.

Micaela Saviano

Tuesday, June 12, 2018 4:05PM 4:55PM EDG1806. Making Intentional Career Choices Every career decision has trade-offs and opportunity costs. There’s no “right” answer for every person, but making intentional decisions about your work-life will lead you down a path of living a life by your design with more freedom and purpose. In this session, Mark Astrinos will share his personal experience and actionable ways you can design your own intentional work-life.

Mark Astrinos

Tuesday, June 12, 2018 4:55PM 5:10PM Transition BreakTuesday, June 12, 2018 5:10PM 6:00PM NAA1822. Private Company Financial Reporting

Town Hall Part 2The Private Company Council (PCC) helps improve the process of setting accounting standards for private companies and determines whether private company alternatives to existing GAAP are necessary. The PCC takes a proactive approach to its mission, and this session helps to further that work. In addition to hearing about the current agenda of the PCC, participants will have an opportunity, in a town hall format, to provide feedback to the PCC and FASB on how to improve financial reporting for private company stakeholders.

Candace Wright CPA, CFF | Michael Cheng CPA | Timothy Curt | Jeremy Dillard CPA, CGMA | James Kroeker CPA | Jeffrey Mechanick CPA, CGMA | Harold Monk | Richard Reisig

Tuesday, June 12, 2018 5:10PM 6:05PM PFP1833. Best Planning Ideas Panel It's Back! Please join us to hear the best ideas presented during the conference's first two days. as an added feature, we have asked all speakers to come up with one or two best ideas from the session or sessions they are presenting. Hear the best ideas from the sessions you were not able to attend, and take away from the conference a checklist of items to improve your practice and benefit your clients

Bob Veres | Lyle Benson CPA/PFS, CFP® | Julie Welch | Steve Siegel J.D., LLM (Taxation) | Michael Kitces MSFS, MTAX, CFP, CLU, ChFC, RH

Tuesday, June 12, 2018 5:10PM 6:00PM FMA1804. ENGAGE Your Associates: 18 Ideas to Make Firm Communications More Productive

Effectively getting associates engaged in what’s most important in achieving your practice’s strategic and operational goals puts dollars on the top and bottom line. Internal communications efforts continue to fail at gaining attention and making an impact. This session will give you 18 practical ideas to take back and implement immediately to make improvements and progress. Examples will be shared to brings the ideas to life. Attendees will also have time to collaborate and share ideas that work in their firms. The last session of the day promises to be light-hearted and fun.

Learning objectives: • Identify unique methods to enhance readability of firm messaging• Understand approaches to attract associates’ attention • Developing a broad perspective of communication planning systems• Collect practical ideas that are easy to implement and replicate

Mitchell Reno

Tuesday, June 12, 2018 5:10PM 6:00PM FMA1805. Everything You Want to Know About Leadership Development and Training

Help firms understand the new importance of developing a Learning and Development culture.

Learning objectives:• What should be included in a learning and development and training program.• The importance related to the Millennial workforce.

Gary Shamis

Tuesday, June 12, 2018 5:10PM 6:00PM PST1821. The Big Shift “The Big Shift” is a metaphor for the Industrial/Societal evolution that is currently shifting all aspects of society and business. The driver is digitization. The impact of digital is characterized by a fusion of technologies that are blurring the line between the physical, digital and biological. In turn, this will blur the line between reality and fantasy; literally.

The media has grabbed our attention with the threatening implications of AI, algorithms, data ownership, privacy, displacement, inequality and the potential for massive disruption. We will be highlighting the opportunities for accountants.

This session will take a look at “what”, “so what” and “now what” as it relates to proactively positioning yourself in the Big Shift as a new economy leader. Top Take-aways will be tailored to the way an accountant perceives the world.

Specifically, helping you, as an accountant:• Consciously learn to own your gifts of pattern recognition, intuition and empathy in chaos• Learn how to be more client centric in sharing insight, knowledge and advice regarding the Big Shift• Lever the Big Shift to share your unique value proposition

Timothy Glover CPA, CA, CMA, Bmath

Tuesday, June 12, 2018 5:10PM 6:00PM PST1822. Cultivating the Next Level of Leadership

Developing the next level of firm leadership requires a proactive and intentional strategy.

In this session, you will: • Learn from the success stories of several firms that have created a roadmap to navigate the challenges of bridging the gap between current and future leaders.• Discuss the changing dynamics in firm leadership • Explore ways to navigate the challenges of bridging the gap between current and future firm leaders

Arianna Campbell

Tuesday, June 12, 2018 5:10PM 6:00PM PST1823. Transforming Firm Mindset from 1X to 10X Thinking

Basic status quo mindsets are a drain on your firm. They're a drain on growth, profitability, and ultimately the long-term sustainability of your organization. All progress starts with the truth - learn strategies to transform your firm's mindset from basic 1X thinking to 10X thinking to truly thrive in an era of disruption.

Learning objectives: • Understand the difference between a fixed vs. growth mindset• Develop strategies to guide your firm from a 1X mindset to a 10X mindset• Discover how to overcome obstacles in the way of getting to 10X

Dustin Hostetler

Tuesday, June 12, 2018 5:10PM 6:00PM PST1824. Excel Data Model and Power BI Fundamentals

Microsoft recently added a new tool called the Excel Data Model, which allows sophisticated database tools like the creation of tables, joining multiple tables together, data analysis expressions, and office data connections. These tools can be combined with Excel PivotTables/PivotCharts or Microsoft Power BI to create real time business information. We will also briefly discuss the use of Power Query to extract, transform, and integrate data into the Excel data model, as well as using Office Data Connections (ODC) files to enable ad hoc analysis of data stored in the cloud.

Upon completion of the session, the participant should be able to:• Define an Excel table, what is means to join two tables together, and a data analysis expression (DAX), • Explain how these tools are used with the Excel data model• Explain why using Power BI content packs and Office Data Connections (ODC) may simplify the process of getting data out of cloud systems

Brian Tankersley CPA, CGMA, CITP

Tuesday, June 12, 2018 5:10PM 6:00PM PST1825. Building a Technology Roadmap/Strategy

Without a technology roadmap, it is easy for any business/firm to fall into one of five traps: 1) Following the Herd, 2) Thinking you are different, but not leveraging your unique strengths. 3) Maintaining rather than innovatiing, 4) Misjudging where you are in relation to your peers and clients, 5) Not paying down technical debt.

Learning objectives:• What are the elements of a technology strategy• Discover ways that your firm can innovate

Marc Staut

Tuesday, June 12, 2018 5:10PM 6:00PM PST1826. How Technology is Changing the Audit Staffing an audit team has historically been about scheduling manpower. Paperless technology, workflow tools and electronic worksheets aided in significant productivity gains, but now a transformation is taking place.• Artificial intelligence (AI)• Realtime data access• Drones• Blockchain• Virtual auditing environments

Audited financials are an irreplaceable resource for investors; are you leveraging the emerging technology to make your audits that much more insightful and efficient?

Join this session to hear about technology impacting audits and how to evolve your firm's offering.

Steve Ursillo CPA | Brian Fox CPA | David Mills CISA, CISSP, CGEIT, CRISC, MCSE | Alan Anderson CPA, CGMA

Tuesday, June 12, 2018 5:10PM 6:00PM EST1827. State Trust Tax Planning Issues To be announced Christopher Campbell | Jack Trachtenberg JDTuesday, June 12, 2018 5:10PM 6:00PM EST1828. Modifying an Irrevocable Trust with

Decanting and other AlternativesIn the Modifying an Irrevocable Trust with Decanting and other Alternatives Session, the speakers will discuss ways to modify irrevocable trusts to make them more efficient for creditor, estate and income tax purposes. Specifically, the speakers will discuss trust design that is most advantageous for creditor, income tax and estate tax protection, and how an otherwise irrevocable trust can be improved through decanting or non-judicial modification.

Learning objectives:• Review the process of decanting and different state law approaches to decanting • Review optimal trust design for creditor, income tax and estate tax purposes • Discuss other methods to modify an irrevocable trust if decanting is not an option.

Heidi Freeman JD | Courtney McCandless JD | Kristen Simmons JD

Tuesday, June 12, 2018 5:10PM 6:00PM EST1829. Donor Advised Funds & Private Foundations

Participants in this session will learn the similarities and differences between donor advised funds and private foundations and when and how to use these two powerful charitable giving platforms. Participants will:

• Understand what a donor advised fund is (and what it is not)• Understand what a private foundation is (and what it is not)• Learn when and how to use these two tools separately and in combination

Ted Batson CPA, JD

Tuesday, June 12, 2018 5:10PM 6:00PM TAX1812. The Impact of the "Tax Cuts & Jobs Act" on Life Insurance

This session will cover the impact of the new tax law on life insurance in estate and business planning. You will learn how to best use life insurance in estate planning after the "TCJA" and learn about new planning opportunities with life insurance.

Lee Slavutin Dr.

Tuesday, June 12, 2018 5:10PM 6:00PM TAX1813. Advanced S-Corp Taxation The "Tax Cuts and Jobs Act" added new Section 199A to the Code, granting a 20% deduction against 'qualified business income' for S corporation shareholders. But how does the deduction really work? Who is eligible and who isn't? This session will cut through the confusion surrounding this controversial new provision.

Learning Objectives:identify changes made to the treatment of S corporation shareholder by the Tax Cuts and Jobs Act • Understand how to compute the Section 199A deduction • Identify how to compute qualified business income eligible for the deduction• Define a 'specified service business' ineligible for the deduction

Anthony Nitti CPA, MST

Tuesday, June 12, 2018 5:10PM 6:00PM TAX1814. What Every Advisor should Know About Managing Family Foundations

Private foundations offer great flexibility for the most traditional to the most entrepreneurial philanthropist. The key to maximizing the benefits and minimizing risks is understanding the federal tax laws which are cryptic and arcane. Jane Searing will guide you through both the basics and a deeper dive into challenging areas of managing family foundations.

Learning objectives: • Learn practical applications of the private foundation tax laws• Learn tips, tricks and tax saving ideas for leveraging private foundations

Jane Searing CPA M.S. Taxation

Tuesday, June 12, 2018 5:10PM 6:00PM FIN1810. Data-Driven Leader Session 4: Overcoming Common Challenges

In this final session, you will learn about the common challenges of becoming a data-driven organization, including getting executive leadership buy-in, preparing for data overload, ensuring data quality, handling common talent concerns, data governance, and acting on the insights from your analysis. This session is part 4 of a multi-session program to earn the Data-Driven Leader digital badge. To earn the badge, attendees much attend all 4 Data-Driven Leader sessions and any 1 session from the Human Intelligence sessions.

Rich Fox

Tuesday, June 12, 2018 5:10PM 6:00PM EDG1807. Stand Up & Lean In This session explore the basic and advanced tax treatment of incentive stock options and nonqualified stock options. Renee Prince CPA, CGMATuesday, June 12, 2018 5:10PM 6:00PM EDG1808. Learn to Fly: How to Create an

Effective Exit StrategyYou’ve done it! Education. Licenses. Certifications. Experience. Networking. Personal Branding. Each “success” prepares you to be a great asset for any employer. You live up to such expectations. Life is great until one day things change - a break-up. Company relocation, position elimination, or termination often take us by surprise. As much so, if you are no longer challenged in your current position. Regardless of the situation, it’s time for you to fly. From corporate to entrepreneurship; public accounting to corporate; one position to another; or changing career paths, the common attribute exist – creating an effective exit strategy. Professional pursuits cannot be the primary focus. Personal, emotional, and financial is equally important. This session will include a practical approach to transition to the next chapter in your career.

Bridget Kaigler

Tuesday, June 12, 2018 6:00PM 7:00PM Reception in Exhibit Hall Tuesday, June 12, 2018 6:15PM 6:40PM ENG18PV06. Elevate Your Advisory Role:

Business Retirement Solutions to Help You and Your Clients Succeed

Today, a staggering number of Americans do not have access to a workplace retirement savings program, and many have little or nothing saved for their golden years. As your business clients’ most trusted advisor, you are well positioned to help address this issue. Join our session to uncover critical retirement strategies and opportunities to further assist your clients in achieving their financial goals

Frank Tortora

Wednesday, June 13, 2018 7:30AM 7:55AM ENG18VC03. Virtual Morning Coffee Chat: Key tax issues impacting the profession

Join us as we run through this the current tax landscape and what key issues are top of mind in the tax profession. We will also show you how to find valuable Tax Section resources and learning opportunities to assist you along the way.

Learning Objectives:• Identify the key issues impacting the tax profession• Know how to access Tax Section resources to help practitioners in their practice.

Susan Allen CPA, CITP, CGMA

Wednesday, June 13, 2018 7:30AM 7:55AM ENG18VC04. Virtual Morning Coffee Chat: Building a CPA Culture for Firm Success

Work environment ranks as the number one influence for CPA exam candidate success according to AICPA research and new CPAs are vital to the future success of your firm. Invest in your CPA Exam candidates to invest in your firm. Join us to hear about CPA exam experiences from firms and let us share our CPA Culture Toolkit to help you and your exam candidates on a successful journey.

Learning Objectives: • Understand the importance of a CPA culture for your firm’s future success• Know what tools are available to assist in the implementation of a CPA culture

Jason DeShayes CPA, CGMA | Kari Hipsak CPA, CGMA

Wednesday, June 13, 2018 7:00AM 6:00PM Registration Open Wednesday, June 13, 2018 7:00AM 8:00AM Continental Breakfast Wednesday, June 13, 2018 7:00AM 8:00AM FMA18CB01. CPAFMA CHAPTER LEADERS ONLY:

Chapter Leadership BreakfastCPAFMA Chapter leaders are invited to this annual recognition breakfast where ideas will be shared and the Chapter of the Year will be recognized.

Tiffany Taft

Wednesday, June 13, 2018 8:00AM 9:15AM ENG18K02. ENGAGE KEYNOTE:Go Beyond Expectations

Technological advancements, geopolitical shifts and demographic changes are changing the world at an unprecedented speed. Client and business demands are growing. AICPA Chair Eric Hansen, CPA, CGMA, and AICPA President and CEO Barry Melancon, CPA, CGMA, provide insight on how these forces are shaping the accounting profession and the opportunities for us to go beyond expectations and drive a dynamic future.

Barry Melancon CPA | Eric Hansen CPA, CGMA

Wednesday, June 13, 2018 9:15AM 9:30AM Transition Break

Wednesday, June 13, 2018 9:30AM 10:20AM ENG18K03. ENGAGE KEYNOTE:Originals: How Non-Conformists Move the World

To survive and thrive, organizations need original thinking. Yet most individuals stay silent instead of voicing their best ideas—and many leaders stifle dissent rather than encouraging it. Drawing on his blockbuster new book, Originals, Adam Grant explores how we can all get better at recognizing and championing new ideas, how to overcome fear and doubt and how to build cultures that welcome diverse perspectives and honest feedback. He reveals why late entrants typically beat first movers, friendly managers end up being the least supportive, devil’s advocates often backfire but contrarian opinions are useful even when they’re wrong, and the values that help organizations prosper early on are the same ones that thwart their growth later. Grant’s insights on unleashing originality have been praised by J.J. Abrams, Richard Branson, Malcolm Gladwell, Sheryl Sandberg and Peter Thiel, and this talk brings them to life in ways that are both surprising and entertaining.

Adam Grant

Wednesday, June 13, 2018 9:30AM 10:20AM EST1830. The Continuing Saga of Tax Legislation This session is a review of recent and pending tax legislation. Understand the tax legislative process.

Learning objectives:• Understand the substance of proposed and recently enacted tax legislation• Understand the revenue, economic and distributional effects of proposed and recently enacted tax legislation

Harry Gutman

Wednesday, June 13, 2018 10:20AM 11:05AM Networking & Exhibit Hall Break Wednesday, June 13, 2018 10:30AM 10:55AM PFP18EL01. Solving the Retirement Crisis –

Creating Tax-Efficient Withdrawal Strategies To Optimize Retirement Income- Presented by Retiree Income

You’re already an expert in taxes – you know that clients’ retirement assets have varying tax consequences. But the order in which they’re tapped for income can have an amazing – or devastating – impact on the retirement portfolio. So what happens when you integrate the details of the tax code with wealth management best practices? A withdrawal strategy that can provide years of additional income.

This discovery comes from more than a decade of research published in the article, "Tax-Efficient Withdrawal Strategies," in The Financial Analysts Journal and written by William Meyer, CEO, Retiree Inc., and William Reichenstein, PhD, Co-founder, Retiree Inc. Their research shows how to combine tax-smart withdrawal strategies with sound investment management principles to help you optimize clients’ retirement income.

Learning Objectives

• Assess the impact of the new tax code on your clients’ retirement• Use tax-smart withdrawal strategies to generate more retirement income for your clients• Coordinate Social Security into a holistic retirement plan• Use tax optimization with financial planning and investment management• Create, analyze and compare tax-efficient withdrawal strategies• Assess portfolio longevity in varying tax and capital market environments• Produce easy-to-understand visuals and intuitive outputs for your clients

William Meyer

Wednesday, June 13, 2018 10:30AM 10:55AM ENG18PV07. Elevate Your Advisory Role: Business Retirement Solutions to Help You and Your Clients Succeed

Today, a staggering number of Americans do not have access to a workplace retirement savings program, and many have little or nothing saved for their golden years. As your business clients’ most trusted advisor, you are well positioned to help address this issue. Join our session to uncover critical retirement strategies and opportunities to further assist your clients in achieving their financial goals

Liz Rock | Stacie Saunders

Wednesday, June 13, 2018 11:05AM 12:20PM ENG1818. Standard Setting Activities of the Auditing Standards Board and the Accounting and Review Services Committee

The Chairs of the ASB and the ARSC as well as a senior manager from the AICPA’s Audit and Attest Standards Team will discuss recently issued standards for audits (SASs), preparation, compilation, and review engagement (SSARSs), and attestation engagements (SSAEs). The presenters will also discuss the ASB’s and the ARSC’s active agendas including ongoing efforts to enhance the standard setters’ outreach to stakeholders regarding proposed standards and post-implementation reviews of issued standards.

Also featured will be a discussion of the current status of the ASB’s projects to:• Revise and expand the auditor’s report• Focus auditor attention on financial statement disclosures as part of the risk assessment process and throughout the audit process• Revise the attestation standards to enable a practitioner to perform an examination, review, or agreed-upon procedures engagement without having to request a written assertion from the responsible party• Revise the auditor’s performance and reporting responsibilities with respect to ERISA audits

Discussions will also include:• The joint ASB/ARSC project to provide greater flexibility for practitioners performing agreed-upon procedures engagements• Continuing practice issues with respect to engagements to prepare financial statements as well as preparation and compilation of prospective financial information in accordance with SSARS 23• Recently issued SSARS 24

Mike Santay CPA | Mike Fleming CPA | Mike Glynn

Wednesday, June 13, 2018 11:05AM 12:20PM ENG1818. Standard Setting Activities of the Auditing Standards Board and the Accounting and Review Services Committee

The Chairs of the ASB and the ARSC as well as a senior manager from the AICPA’s Audit and Attest Standards Team will discuss recently issued standards for audits (SASs), preparation, compilation, and review engagement (SSARSs), and attestation engagements (SSAEs). The presenters will also discuss the ASB’s and the ARSC’s active agendas including ongoing efforts to enhance the standard setters’ outreach to stakeholders regarding proposed standards and post-implementation reviews of issued standards.

Also featured will be a discussion of the current status of the ASB’s projects to:• Revise and expand the auditor’s report• Focus auditor attention on financial statement disclosures as part of the risk assessment process and throughout the audit process• Revise the attestation standards to enable a practitioner to perform an examination, review, or agreed-upon procedures engagement without having to request a written assertion from the responsible party• Revise the auditor’s performance and reporting responsibilities with respect to ERISA audits

Discussions will also include:• The joint ASB/ARSC project to provide greater flexibility for practitioners performing agreed-upon procedures engagements• Continuing practice issues with respect to engagements to prepare financial statements as well as preparation and compilation of prospective financial information in accordance with SSARS 23• Recently issued SSARS 24

Mike Santay CPA | Mike Fleming CPA | Mike Glynn

Wednesday, June 13, 2018 11:05AM 12:20PM ENG1819. Managing Sequences of Return Risk in Retirement

For long-term investors, the reality is that even if markets are volatile for a period of time, as long as the portfolio stays invested, returns can average out in the long run. In the case of retirees, however, ongoing spending withdrawals introduce the possibility that if the portfolio experiences weak returns early on, it could be depleted entirely before the good returns finally show up. As a result, retirees must consider this “sequence of returns” risk when planning for retirement, and strategies to manage it, from reducing spending in the first place, to engaging in more dynamic asset allocation to reduce risk exposure, or dynamic spending strategies to adapt spending withdrawals to market changes along the way!

Learning objectives:• Understand what sequence of return risk is, and how it affects a retirement portfolio• Know the origin of the “safe withdrawal rate” and how to apply it in today’s low-return environment • Be able to compare different types of dynamic asset allocation strategies and ways to create spending “floors” for retirees • Be able to apply dynamic spending strategies with clients, and understand how to set the parameters for retirees to manage along the way

Michael Kitces MSFS, MTAX, CFP, CLU, ChFC, RH

Wednesday, June 13, 2018 11:05AM 12:20PM ENG1819. Managing Sequences of Return Risk in Retirement

For long-term investors, the reality is that even if markets are volatile for a period of time, as long as the portfolio stays invested, returns can average out in the long run. In the case of retirees, however, ongoing spending withdrawals introduce the possibility that if the portfolio experiences weak returns early on, it could be depleted entirely before the good returns finally show up. As a result, retirees must consider this “sequence of returns” risk when planning for retirement, and strategies to manage it, from reducing spending in the first place, to engaging in more dynamic asset allocation to reduce risk exposure, or dynamic spending strategies to adapt spending withdrawals to market changes along the way!

Learning objectives:• Understand what sequence of return risk is, and how it affects a retirement portfolio• Know the origin of the “safe withdrawal rate” and how to apply it in today’s low-return environment • Be able to compare different types of dynamic asset allocation strategies and ways to create spending “floors” for retirees • Be able to apply dynamic spending strategies with clients, and understand how to set the parameters for retirees to manage along the way

Michael Kitces MSFS, MTAX, CFP, CLU, ChFC, RH

Wednesday, June 13, 2018 11:05AM 12:20PM PFP1834. Financial Planning Software This session will discussion how digital onboarding, account aggregation, workflows and interactive tools are changing the client experience. Kevin Huges | Joel Bruckenstein CFP | Ted Denbow

Wednesday, June 13, 2018 11:05AM 12:20PM PFP1835. Cross Border Planning In this session you will learn the most common issues planners face when working with income or assets from multiple countries. The session will address; 1) nonresident, noncitizen individuals with US income, 2) US resident individuals with assets in another country, and 3) US citizens living overseas. The primary learning objectives are to identify issues and know where to look for the answers. Additionally, you learn specifics of the FBAR and FATCA filing requirements and the options for a non-filer to get back into compliance.

Dale Walters CPA, PFS, CFP

Wednesday, June 13, 2018 11:05AM 12:20PM PFP1836. Age Invaders: The Effect of Increasing Longevity on Wealth Management (Powered by IMCA)

This year more adult diapers will be sold in Japan than baby diapers, due to a decreased birth rate and increasing longevity. Now, it’s happening here. In 1900, the average American lifespan was 47 years, but now people can expect to live well past 85. Children born today will increasingly live to 100. At the same time people are having far fewer children, increasing the proportion of older Americans to younger Americans. This is a democratic tide that cannot be stopped. For CPAs, this new trend presents big opportunities. As the population is increasingly grayer, credit unions can be the trusted source for tying together the "after retirement" experience, using technologies such as A.I. and mobile to help your clients make the most of assets such as health savings accounts, rollover IRA accounts, as well as traditional investment products. This session examines how to leverage new opportunities with a new and increasingly important demographic, the over 65's.

Learning Objectives:• To understand why a shift towards increased longevity is happening and it's impact • To be able to realize how CPA's can adapt to this inevitable change

Ron Galloway

Wednesday, June 13, 2018 11:05AM 12:20PM PFP1837. Longevity Changes Everything According to the Brookings Institute, wealthy seniors are living, on average, 8-12 years longer than seniors at lower income levels. This fact alone completely changes the planning equation for seniors who have incorporated life insurance into their estate plans. Increasing longevity also impacts retirement planning, asset allocation, policy values for transfer, risk mitigation for ILIT trustees, nonprofit portfolio management, and the life settlement value of currently held life insurance assets, just to name a few. Unfortunately, many financial professionals and fiduciaries are putting themselves at risk by using outdated life expectancy analytics that are health agnostic and based solely on mortality risk underwriting. We’ll show you why an independent, customized longevity analysis that includes health and lifestyle credits, coupled with a market-based life insurance valuation, fills a void in the planning process and protects your client’s best interest.

Learning objectives:• Understand the Estate and Tax Planning Applications for Policy Valuations and Life Settlements; Explore a Defensible Alternative to Determine the Fair Market Value (FMV) of Currently Held Life Insurance Assets; Examine Case Studies that Clearly Validate Why • Policy Valuations and Life Settlements Should be Included in the Planning Process

Jon Mendelsohn | Lisa Featherngill CPA/PFS | Marc Minker

Wednesday, June 13, 2018 11:05AM 12:20PM FMA1806. BREAKOUT BY FIRM SIZE: <=25 People

Join us for a session with firm managers of accounting firms with 25 or fewer people to get inspired, enlightened, encouraged and educated on the top trends and issues facing CPA firms today. Participants will be provided opportunities to connect with others in firms about the same size or those looking to grow their firms. Time is intentionally allocated for the asking and answering of questions and exchange of experience.

Wednesday, June 13, 2018 11:05AM 12:20PM FMA1807. BREAKOUT BY FIRM SIZE: 26-49 People

Join us for a session with firm managers of accounting firms with between 26 and 49 people to get inspired, enlightened, encouraged and educated on the top trends and issues facing CPA firms today. Participants will be provided opportunities to connect with others in firms about the same size or those looking to grow their firms. Time is intentionally allocated for the asking and answering of questions and exchange of experience.

Wednesday, June 13, 2018 11:05AM 12:20PM FMA1808. BREAKOUT BY FIRM SIZE: 50-75 People

Join us for a session with firm managers of accounting firms with between 50 and 75 people to get inspired, enlightened, encouraged and educated on the top trends and issues facing CPA firms today. Participants will be provided opportunities to connect with others in firms about the same size or those looking to grow their firms. Time is intentionally allocated for the asking and answering of questions and exchange of experience.

Wednesday, June 13, 2018 11:05AM 12:20PM FMA1809. BREAKOUT BY FIRM SIZE: 76-110 People

Join us for a session with firm managers of accounting firms with between 76 and 110 people to get inspired, enlightened, encouraged and educated on the top trends and issues facing CPA firms today. Participants will be provided opportunities to connect with others in firms about the same size or those looking to grow their firms. Time is intentionally allocated for the asking and answering of questions and exchange of experience.

Wednesday, June 13, 2018 11:05AM 12:20PM FMA1810. BREAKOUT BY FIRM SIZE: >110 People

Join us for a session with firm managers of accounting firms with more than 110 people to get inspired, enlightened, encouraged and educated on the top trends and issues facing CPA firms today. Participants will be provided opportunities to connect with others in firms about the same size or those looking to grow their firms. Time is intentionally allocated for the asking and answering of questions and exchange of experience.

Wednesday, June 13, 2018 11:05AM 12:20PM PST1827. Hot Tax Topics To be announced Cari Weston Wednesday, June 13, 2018 11:05AM 12:20PM PST1828. Charging Up Your Firm's Profitability Are you happy with your Firm's profitability? Join Bill Pirolli as he reviews the 7 key drivers of profitable firms. Is your Firm suffering from

scope creep and lack of accountability? Are you properly leveraging your Firm's resources and billing and collecting what you are worth? This lively presentation will help you refocus on profitability by working smarter...not harder.

Bill Pirolli

Wednesday, June 13, 2018 11:05AM 12:20PM PST1829. Advanced Blockchain Concepts and the Impact on the Profession

Blockchain technology continues to make waves in both accounting and the technology industry. Successful proof-of-concept projects are announced everyday bringing this disruptive technology closer to a reality. This session provides a deep dive into blockchain's potential while debunking its misconceptions.

In this session we will:• Explore the blockchain use cases and current applications• Evaluate the short-term and long-term impacts of blockchain• Understand the efficiencies and automation blockchain will bring to the profession

Amanda Wilkie

Wednesday, June 13, 2018 11:05AM 12:20PM PST1830. Technology for Advisory Services The platform and technology ecosystem required in the advisory services game is significantly different than the firm's technology designed for tax and audit. Learn about the key technology components and how firms are improving their workflow, scheduling, reporting, project management and cash flow by using cloud based applications.

L. Gary Boomer CPA, CITP

Wednesday, June 13, 2018 11:05AM 12:20PM PST1831. Virtual CFO in Action As many firms strive to reach a level of providing CFO services for their clients, many are unsure what that looks like. In this session, two firms providing Virtual CFO services for their clients will share what those services look like. They will discuss how they win this type of business and what’s critical for success in this area. In addition, they will share how technology helps enable them to provide strategic insights for their clients.

Kevin Cumley | Paula Saidy

Wednesday, June 13, 2018 11:05AM 12:20PM EST1831. Revolutionized planning to pay for long term care: Harnessing Bots, Bioscience, and AI

The skyrocketing cost of long-term care, and home care in particular, is devastating to millions of older Americans. This session will identify public and private resources, creative strategies, and multigenerational approaches to pay for the cost of care in wise and tax-sensitive ways. It will both explain and offer use of a new "Bot" that will make this information accessible to both attendees and their client communities.

Learning objectives:

• Attendees will learn about rarely utilized government programs designed to keep people at home and out of nursing homes. • Attendees will learn how careful, multigenerational planning can protect family assets, achieve eligibility for Medicaid and other powerful government benefits, and maximize quality care. • Attendees will observe and learn to use a new Internet savvy "Bot" designed to educate users about 7 resources or approaches to pay for home care as well as skilled nursing care

Wednesday, June 13, 2018 11:05AM 12:20PM EST1832. Document Review for CPAs Gain practical and useful knowledge of estate planning documents as you:

• Review actual paragraphs from wills and trusts• Discuss tax and non-tax issues• Obtain a checklist of specific items to address with clients

Missia Vaselaney JD, (inactive) CPA

Wednesday, June 13, 2018 11:05AM 12:20PM ENG1820. Traps for the Unwary: Estate Planners' Duties, Proscriptions and Conundrums

The trajectory of our duties and responsibilities toward clients and others is evolving in a sharp upward spiral. Expanding theories of liability have contributed to a huge increase in malpractice actions against estate planners.

Learning objectives:

• It is reasonable to assume that CPAs have an affirmative duty to raise planning opportunities with their clients? Since estate planners seek to be, and hold themselves out as being, “the client’s wealth planning advisor”, increasingly courts will hold them to a high standard, especially if there is confirmation in their promotional materials.• CPAs often advise clients who are fiduciaries and many CPAs act as fiduciaries. Under certain rules, such as the “Duty of Loyalty”, the prohibitions are very strict and liability exists even if the advisor acts in good faith and beneficiaries receive increased benefits.• What advice and strategies should you be telling your client and, if not mentioned and challenged, is it defensible?

Richard Oshins

Wednesday, June 13, 2018 11:05AM 12:20PM ENG1820. Traps for the Unwary: Estate Planners' Duties, Proscriptions and Conundrums

The trajectory of our duties and responsibilities toward clients and others is evolving in a sharp upward spiral. Expanding theories of liability have contributed to a huge increase in malpractice actions against estate planners.

Learning objectives:

• It is reasonable to assume that CPAs have an affirmative duty to raise planning opportunities with their clients? Since estate planners seek to be, and hold themselves out as being, “the client’s wealth planning advisor”, increasingly courts will hold them to a high standard, especially if there is confirmation in their promotional materials.• CPAs often advise clients who are fiduciaries and many CPAs act as fiduciaries. Under certain rules, such as the “Duty of Loyalty”, the prohibitions are very strict and liability exists even if the advisor acts in good faith and beneficiaries receive increased benefits.• What advice and strategies should you be telling your client and, if not mentioned and challenged, is it defensible?

Richard Oshins

Wednesday, June 13, 2018 11:05AM 12:20PM EST1833. Charitable Issues This session will update participants on current developments in charitable giving.

Participants will:• Gain awareness on current issues involving charitable giving• Learn strategies for addressing the identified issues

Ted Batson CPA, JD

Wednesday, June 13, 2018 11:05AM 12:20PM TAX1815. Choice of Entity After Tax Reform This session will update our knowledge on choice of entity considering the new 20% QBI deduction. We'll address advantages and disadvantages of the S corporation v LLC with respect to the QBI deduction. When is it right to convert to an S corporation? When is it right to move from employee to independent contractor? And is there a right time to convert the pass through to a C corporation?

Learning Objectives: • Learn how the 20% QBI deduction affects the LLC member• Learn how the 20% QBI deduction affects the S corporation shareholder Learn what changed in the pros and cons of the various entity choices

Sharon Kreider CPA | Vern Hoven CPA, MT

Wednesday, June 13, 2018 11:05AM 12:20PM TAX1816. Family Office Executive Recruiting and Compensation - Trends, Challenges and Best Practices

An increasingly competitive market and increased access to information are requiring family offices to keep pace in the recruiting, compensation and retention arena for key executive talent to lead their family offices. This session will focus on family office recruiting, compensation and retention trends, challenges and best practices. The session will also feature key findings from two significant family office compensation surveys recently released.

• Learn why family office executive searches have historically failed and how to ensure success in recruiting key executive talent to lead your family office• Learn about key family office compensation trends and best practices. Families need to be aware and educated about the competitive market in order to make informed decisions regarding executive compensation (to successfully attract and retain key leadership talent and accomplish family objectives)

Linda Mack

Wednesday, June 13, 2018 11:05AM 12:20PM FIN1811. Accounting Disrupted: Preparing for the Megatrends Affecting the Profession

This session zeros-in on the megatrends impacting and disrupting our profession. Globalization, geopolitics, customer empowerment, and demographic shifts are converging during a time of rapid technological change.

During this session, you’ll gain a better understanding of the current environment and what actions you and your organization should begin immediately to prepare for a profession that will be unrecognizable in 5 years.

Barry Melancon CPA

Wednesday, June 13, 2018 11:05AM 12:20PM EDG1809. Courageous Leadership: Adding Accountability to Organizations

Great leaders have courage. They make the tough choices. How do they have that courage? Is it a rogue sense of "My way is the best way?" Is it a sense of high moral values of right and wrong? In this session we'll visit some famous courageous leaders like Teddy Roosevelt, Winston Churchill, and Harry Truman. I'll also tell some personal stories and mix in some of the work "The Oz Principle" dealing with the Cowardly Lion and the Tin Man with no heart. Participants will understand how to add accountability by Seeing It, Owning It, Solving It, and Doing It.

Learning objectives:• Understanding and developing the courage that it takes to lead• Take away a simple 4 step process to add accountability to your organization.

Joseph Rugger

Wednesday, June 13, 2018 11:05AM 12:20PM EDG1810. The Art of “Owning It” Whether you work in business & industry, public or non-profit accounting as you move up the career ladder more and more of your responsibilities will rely on your ability to “Own” your assignments. Learning to master this art is crucial to your success as well as the success of your team. It also encompasses learning to extend that ownership upstream at times when your project may be in the hands of those higher up the ladder.

In this session we will look inward and participants will work through real-life scenarios of “Owning It". Exercises will also cover balance between "Owning It" and setting/maintaining appropriate boundaries and accountability.

This course will give participants the tools to:• Establish best practices for effectively managing and/or participating in projects that involve group effort.• Clearly communicate expectations with group members to maximize accountability and define responsibility boundaries

Erin Roche CPA, CGMA

Wednesday, June 13, 2018 12:20PM 1:45PM Networking Lunch Wednesday, June 13, 2018 12:40PM 1:30PM FMA18NL02. Lunch & Learn:

BREAKOUT BY FIRM SIZE: <=25 People (cont…)Join us over lunch as we continue to share with firm managers of accounting firms with 25 or fewer people to get inspired, enlightened, encouraged and educated on the top trends and issues facing CPA firms today.

Pre-registration is required for these lunch sessions – seats are limited.

Wednesday, June 13, 2018 12:40PM 1:30PM FMA18NL03. Lunch & Learn: BREAKOUT BY FIRM SIZE: 26-49 People (cont…)

Join us over lunch as we continue to share with firm managers of accounting firms with 26-49 people to get inspired, enlightened, encouraged and educated on the top trends and issues facing CPA firms today.

Pre-registration is required for these lunch sessions – seats are limited.

Wednesday, June 13, 2018 12:40PM 1:30PM FMA18NL04. Lunch & Learn: BREAKOUT BY FIRM SIZE: 50-75 People (cont…)

Join us over lunch as we continue to share with firm managers of accounting firms with 50-75 people to get inspired, enlightened, encouraged and educated on the top trends and issues facing CPA firms today.

Pre-registration is required for these lunch sessions – seats are limited.

Wednesday, June 13, 2018 12:40PM 1:30PM FMA18NL05. Lunch & Learn: BREAKOUT BY FIRM SIZE: 76-110 People (cont…)

Join us over lunch as we continue to share with firm managers of accounting firms with 50-75 people to get inspired, enlightened, encouraged and educated on the top trends and issues facing CPA firms today.

Wednesday, June 13, 2018 12:40PM 1:30PM FMA18NL06. Lunch & Learn: BREAKOUT BY FIRM SIZE: >110 People (cont…)

Join us over lunch as we continue to share with firm managers of accounting firms with more than 110 people to get inspired, enlightened, encouraged and educated on the top trends and issues facing CPA firms today.

Pre-registration is required for these lunch sessions – seats are limited.

Wednesday, June 13, 2018 12:40PM 1:30PM PFP18NL03. Lunch & Learn: Continuing the Conversation: The critical role women play in the financial planning industry

Join us for an engaging lunch to ask all the questions you were afraid to ask about being a woman in business or adding female talent to your firm. This will be an open discussion about how to recruit retain and reward female employees and/or female clients. Gender diversity matters! Learn how to think outside of the box and discuss new techniques and fun strategies first hand from a panel and moderators who have years of success!

Pre-registration is required for these lunch sessions – seats are limited.

Susan Bruno CPA/PFS, CFP | Sarah Kahl Esq.

Wednesday, June 13, 2018 12:40PM 1:30PM PFP18NL04. Lunch & Learn: Practical Issues in Portfolio Management

This interactive seminar will focus on a number of practical issues in managing private client portfolios. Topics discussed will include the use of human capital to determine an asset mix, the potential asset liquidity risk with the use of private equity and alternative investments and how to design the customized solutions to properly reflect the complexities of each private client. asset mix for clients. The seminar will be a format of discussion based on questions. Audience size will be limited to encourage an active dialogue with all seminar participants.

Pre-registration is required for these lunch sessions – seats are limited.

Thomas Trainor CPA, CA, CFA, CFP, CLU, MBA | Lauren Minch CPA, CGMA

Wednesday, June 13, 2018 12:40PM 1:30PM TAX18NL03. Lunch & Learn: Offers-in-Compromise

The IRS Offer-in-Compromise program continues to be one of the most popular yet misunderstood programs. Join Attorney Eric Green while he walks you through the Offer program and explains the various variations of Offers, when to use each type of Offer, and how the IRS reviews offers to determine the taxpayer’s “Reasonable Collection Potential”. In addition, Eric will explain some strategies you can utilize to give your client’s Offer the best chance of acceptance.”

Eric Green JD, LL.M.

Wednesday, June 13, 2018 12:40PM 1:30PM PST18NL02. Lunch & Learn: Latest Internet of Things (IoT) To Get Excited About

In this lunch and learn session, there will be a short presentation discussing some of the exciting new trends of IoT and some of the latest (possibly surprising) IoT inventions. Following the presentation there will be a roundtable discussion with attendees to discuss ways that organizations are beginning to leverage IoT today and ways they may use it in the future.

Pre-registration is required for these lunch sessions – seats are limited.

Byron Patrick

Wednesday, June 13, 2018 12:40PM 1:30PM PFP18SS05. Solution Session TBA To be announced Wednesday, June 13, 2018 12:40PM 1:30PM NAA18SS04. Solution Session TBA To be announced Wednesday, June 13, 2018 12:40PM 1:30PM NAA18SS05. Solution Session TBA To be announced Wednesday, June 13, 2018 12:40PM 1:30PM PST18SS07. Solution Session TBA To be announced Wednesday, June 13, 2018 12:40PM 1:30PM PST18SS08. Solution Session TBA To be announced Wednesday, June 13, 2018 12:30PM 12:55PM ENG18PV08. Best Practices for IRS Penalty

AbatementEvery year, the IRS assesses millions of penalties against taxpayers. Knowing the types of penalties that the IRS can assess as well as the IRS penalty process will help you effectively represent your clients before the IRS. Join us as we share best practices on how to request and receive an abatement for your clients.

Cari Weston

Wednesday, June 13, 2018 1:45PM 3:00PM NAA1823. GASB Update The year of the new retiree healthcare reporting has come. This Statement certainly deserves the attention of those governments that offer these benefits and this session will highlight implementation guidance that can aid in tackling the new financial reporting requirements. Also, recently released and upcoming new standards, including fiduciary activities, leases, debt disclosures, and conduit debt will be spotlighted. In addition, key projects of the GASB, including the financial reporting model and revenue and expense recognition will be addressed.

Learning objectives:• Participants will be able to more effectively develop approaches to implementing new GASB standards related to other postemployment benefits, fiduciary funds, leases, and debt• Participants can better assess the potential effects on their clients or governments that could result from major projects on the GASB current technical agenda

David Bean CPA

Wednesday, June 13, 2018 1:45PM 3:00PM NAA1824. Is it Debt, or is it Equity? This session will consider common hybrid instruments and how to apply the debt/equity guidance in those situations.

Learning objectives:• Identify key factors that distinguish between debt and equity• Understand common issues in accounting for hybrid instruments

Angela Newell CPA, CGMA

Wednesday, June 13, 2018 1:45PM 3:00PM NAA1825. Implementing CECL: What You need to Know About Estimates and Financial Instruments

This session will cover the key concepts of CECL including the effects on Accounts Receivable, Investments and Loans. The speaker will also discuss items that need to be addressed in your historical data and data sets moving forward.

Learning objectives:• Recognize the key concepts of CECL• Recognize different modeling for various financial assets• Recognize the importance of data in CECL models

Michael Umscheid CPA

Wednesday, June 13, 2018 1:45PM 3:00PM ENG1821. The Dialog between QC & CAS Leaders

Compilation, preparation – is there really a difference? There is! But many firms’ QC leaders are applying the same standards to both engagements which prevents the client accounting service (CAS) leaders from leveraging the competitive offering available with preparation services. In this session, Mike Glynn, senior manager audit and attest standards team with AICPA, and Sharon Berman, principal with Rehmann, will help clarify the nuances and provide practical guidance to streamline preparation engagements while complying with standards.

Sharon Berman CGMA | Mike Glynn

Wednesday, June 13, 2018 1:45PM 3:00PM ENG1821. The Dialog between QC & CAS Leaders

Compilation, preparation – is there really a difference? There is! But many firms’ QC leaders are applying the same standards to both engagements which prevents the client accounting service (CAS) leaders from leveraging the competitive offering available with preparation services. In this session, Mike Glynn, senior manager audit and attest standards team with AICPA, and Sharon Berman, principal with Rehmann, will help clarify the nuances and provide practical guidance to streamline preparation engagements while complying with standards.

Sharon Berman CGMA | Mike Glynn

Wednesday, June 13, 2018 1:45PM 3:00PM ENG1822. Tax-Efficient Retirement Withdrawals The session will address up to date tax and financial planning for the most efficient and appropriate withdrawals from retirement plans.

Learning objectives:• Gain insight into financial planning considerations for efficient retirement withdrawals.• Understand the latest tax law requirements for withdrawals from retirement plans.

Steve Siegel J.D., LLM (Taxation)

Wednesday, June 13, 2018 1:45PM 3:00PM ENG1822. Tax-Efficient Retirement Withdrawals The session will address up to date tax and financial planning for the most efficient and appropriate withdrawals from retirement plans.

Learning objectives:• Gain insight into financial planning considerations for efficient retirement withdrawals.• Understand the latest tax law requirements for withdrawals from retirement plans.

Steve Siegel J.D., LLM (Taxation)

Wednesday, June 13, 2018 1:45PM 3:00PM PFP1838. Employee Management, Compensation, Etc.

To be announced Ken Evans

Wednesday, June 13, 2018 1:45PM 3:00PM PFP1839. A Debate: Should Your Clients Use or Own Cryptocurrencies

This session will be a debate on whether clients should use or own cryptocurrencies, such as bitcoin and etherium. We will discuss the blockchain technology and its applications, specifically to cryptocurrencies. The panelists will debate whether cryptocurrencies can be treated as investments, whether they should be owned individually or in a fund/ETF structure, and whether they should be used as a substitute currency and a medium of exchange.

This session will educate advisors on: • Whether cyptocurrencies should be used as an asset in a client's portfolio • Whether clients should use cryptocurrencies as a currency or medium of exchange

Robert Huebscher | Jamie Patrick Hopkins | Patrick Baron PFS

Wednesday, June 13, 2018 1:45PM 3:00PM FMA1811. How to Move From Simple Manager to Superstar Manager

In this fast moving and exciting session, we will explore the 10 attributes that managers must develop in their quest to be a superstar in their firm. Managers emerge in all areas of the firm, including firm administration, marketing, human resources and technology. Identifying the attributes that you can develop to put you in a position of true leadershiop in the firm could indeed put you ahead of others in your firm - and in the profession! Partcipants will learn about the mindset scorecard and how it will help you identify where you are today and what you need to work on in the future. Participants will hear real life stories of firm superstars to model their new skills and attributes after and learn specific action steps to put you on the road to super stardom immediately.

Sandra Wiley

Wednesday, June 13, 2018 1:45PM 3:00PM FMA1812. Overseeing Marketing - What's Next Whether you are new to marketing or have been at it for a while, overseeing or spearheading marketing for your firm can be a huge undertaking. In this session, we’ll cover the basics of what you need to know to successfully lead or oversee this for your firm.• What to do first• How partners measure results• How to tap into low-hanging fruit for easy wins

Sarah Dobek

Wednesday, June 13, 2018 1:45PM 3:00PM PST1832. Beyond Financial Reporting: What Management and Stakeholders Really Want from CPAs

Have ever noticed your clients eyes glaze over when you are discussing their financial statements with them? CPAs in public practice get so wrapped up talking in accountant jargon they typically neglect what the client and other stakeholders truly want or need. This session will discuss what management and other stakeholders want from their accountant along with ways to effectively satisfy those needs.

Topics for discussion include:• What is “Adding Value to the Audit”?• Defining your Client Needs and Wants• Deflate the Audit Commodity Issue• Develop a Plan to Add Value • Resources that Add Value• Tools and Techniques in adding value• Communicate to Add Value

Debra Thompson CPA, CFF, CITP

Wednesday, June 13, 2018 1:45PM 3:00PM PST1833. Market Trends in M&A The M & A marketplace is rapidly morphing. Is it still and going to be a sellers or buyers marketplace? How are valuations changing? What makes a firm more attractive? How is IT impacting M & A? More future and current trends.

This session is for buyers, sellers and merger firms helping you prepare for these changes.

Joel Sinkin

Wednesday, June 13, 2018 1:45PM 3:00PM PST1834. Shut Up and Eat Your French Fries: Asking Effective Questions

This session is dedicated to the possibility that professionals can greatly increase the value they provide to their customers if they hone their skills at asking better, more effective questions. Developing an enhancing this skill is not easy because it requires us to rethink the paradigms and prejudices of the past. If you would like to contribute to a conversation about this topic, please join Ed Kless, Sage senior director of partner development and strategy.

Ed Kless

Wednesday, June 13, 2018 1:45PM 3:00PM PST1835. Leveraging Machine Learning to Focus on Value

Most of us are a part of this profession because we really enjoy advising our clients and helping them succeed. If we're honest, we spend a lot less time advising and a lot more time just cleaning up messes. What if you could leverage new machine learning tools to do the cleanup and free up your time for more client advisory work? What if you could spend less time trying to recruit, retain, and supervise an army of staff to do that cleanup and could instead leverage technology tools and a smaller stable of more experienced client advisors? What if your margins improved in the process? This is not a decades-from-now future reality. The technology exists today. Come learn how firms are integrating these tools into their practices and freeing themselves up to focus on the client work they most enjoy.

Learning objectives:• How to set up work flows that integrate automation technologies• How to price and sell engagements and which advisory services to incorporate• How to change your approach to staffing to embrace these new tools.

Dan Griffiths CPA, CGMA

Wednesday, June 13, 2018 1:45PM 3:00PM PST1836. Small Firm Technology Solutions Forget the “CPA Firm of the Future,” it’s the “CPA Firm of NOW” that is of immediate concern! And given that, what technologies should the CPA Firm of NOW embrace to address issues such as improving client satisfaction, attracting and retaining staff, and increasing profitability?In this session, you will learn about technologies that can solve many of the problems facing today’s CPA firm. Technologies discussed in this session are workflow, practice management, document management, scan-and-populate, engagement planning and management, and tax notice responses. If you work in public accounting, you can’t afford to miss this eye-opening session!

Learning objectives:• Identify leading solutions to address critical issues in CPA firms• Apply an ROI-based approach to choose which solutions you should select for your firm• Create a business plan for implementing specific technologies in your firm• Implement needs-based training to ensure that your team takes full advantage of the technology provided

Randy Johnston

Wednesday, June 13, 2018 1:45PM 3:00PM EST1834. Why Community Property is Relevant for all CPAs

This session discusses the characterization of property as community and its impact both inside and outside community property states.

Learning objectives:• To understand the basic components of community property.• To distinguish the importance of state law.• To analyze the tax and non tax issues related to community property.

Jackie Patterson

Wednesday, June 13, 2018 1:45PM 3:00PM EST1835. Estate Planning for Large Estates The "Tax Jobs and Cuts Act" substantially increased the amount of gift and estate tax exemption available for each person. The changes expire after 2025. Now what do we do? Do we hurry and make gifts? Do we wait? Do we make gifts but draft the trusts differently to provide flexibility? Which leveraging techniques do we use? How do they work? Steve Oshins will discuss all of this!

Learning objectives:• Learn how to take advantage of the new tax laws, but also build flexibility into the plan to make adjustments as the tax laws continue to change. • Learn how to explain the advanced estate planning techniques to your clients.

Steven Oshins JD

Wednesday, June 13, 2018 1:45PM 3:00PM EST1836. When Family Office Meets Philanthrophy

A case study approach to issues that arise when family office meets philanthropy. Jane and Eric will introduce you to a sample family office and guide you through issues the family office faces in supporting the philanthropic needs of the family it serves. Including:• Implementing systems that effectively support philanthropy and avoid impermissible activities • How the family office can support tax efficient charitable giving of non-cash contributions • An examination of concerns around sharing of facilities and staff with charitable entities• Co-investment challenges between family members and philanthropic vehicles

Learning objectives include: • Informing participants, through a case study approach, on issues impacting family offices in certain philanthropic situations • Educating participants to identify (and mitigate) identified issues

Eric Johnson | Jane Searing CPA M.S. Taxation

Wednesday, June 13, 2018 1:45PM 3:00PM TAX1817. Impact of Tax Reform on Closely-Held Businesses and Their Owners

To be announced John Connors

Wednesday, June 13, 2018 1:45PM 3:00PM TAX1818. Tax Strategies for Life's Big Changes To be announced James Revels

Wednesday, June 13, 2018 1:45PM 3:00PM TAX1819. Navigating Family Dynamics The best laid plans often go astray and usually its due to family dynamics - issues of communication, control, compassion (and the lack thereof) that will divide a family and prevent a successful transition (whether it is the sale of a company, the passage of power or the stewardship of a family legacy). This session will use case studies and research to highlight common situations in family dynamics, where and how improved governance and formal protocols can assist and some tools for advisors to use when working with all families (even the 'normal ones'!) and ensure successful transitions.

This session will help you to gain: • A better ability to recognize and assist families in transition through discussion of bets practices with respect to family governance and succession• An appreciation of common dynamics or behaviors that can hinder a family in the effective management of their wealth

Holly Isdale JD

Wednesday, June 13, 2018 1:45PM 3:00PM EDG1811. Achieving Your Highest Priorities Do you feel like a majority of your time is spent managing crises? At the end of the day are you completely drained of energy and unable to accomplish anything of real significance? We live in a time sensitive world where overlapping commitments are the norm and the line between what’s urgent and important are inevitably blurred. How can you manage the flood of responsibilities, do quality work and maintain positivity? This interactive session will help reset your internal compass to achieve your highest personal and professional priorities.

Learning objectives:• Time management• Prioritization setting

Donna Salter

Wednesday, June 13, 2018 1:45PM 3:00PM EDG1812. Thought Leadership: Your Practical Application Guide

Thought leaders are more present than ever in our personal and professional lives. We follow them on social media, read their books, and work at applying the concepts they preach. Even in this conference, we hear from thought leaders we revere and admire within our own profession. Their messages and influence send us back into our career with excitement and energy to pursue our passions and make a difference.

In this session, we will discuss:• how you can use your passion, energy, and excitement to become a thought leader in your personal sphere of influence • where you can influence and encourage people; • how you can motivate and inspire, why your leadership is needed, and what you can do to be an effective thought leader

Brandon Allfrey CPA

Wednesday, June 13, 2018 3:00PM 3:15PM Transition Break Wednesday, June 13, 2018 3:15PM 4:05PM NAA1826. Common Accounting & Auditing

Considerations for Private Equity Backed Companies

Private equity backed investments in middle market companies have increased. This session will discuss common areas where accounting and auditing complexities that arise in audits of these portfolio companies.

Learning objectives:• Be able to identify common areas where accounting and audit complexities arise in portfolio company audits• Analyze areas of risk and complexity in selected accounting areas• Develop an audit plan to address identified areas of complexity (Business Combination, Stock Compensation, Classification of Debt vs. Equity)

Keith Peterka CPA | Daniel Sanders CPA

Wednesday, June 13, 2018 3:15PM 4:05PM NAA1827. GAO Yellow Book Government Auditing Standards Update

This session will cover the most current version of US Government Auditing Standards most commonly known as the Yellow Book which has been recently updated. The session will highlight new requirements and application guidance for auditors performing audits that receive Federal funds including single audits.

Learning objectives:• Develop an understanding of Yellow Book revisions• Understand changes in independence requirements• Understand changes in CPE

James Dalkin CPA

Wednesday, June 13, 2018 3:15PM 4:05PM ENG1823. New Lease Standards - Tools - PART 2 With the session you will gather and understand the requirements for the new lease standards. We will discuss implementation and provide tools to use for training your staff including samples of before and after balance sheets, the impact on the financial statements and disclosures.

Learning objectives:• Gain an understanding of the new standards and the impact of financial reporting• Leave with samples and a basic implementation training guide to train your staff and clients

Mathew Wilson CPA, CMS, CGMA | Jeremy Dillard CPA, CGMA

Wednesday, June 13, 2018 3:15PM 4:05PM ENG1823. New Lease Standards - Tools - PART 2 With the session you will gather and understand the requirements for the new lease standards. We will discuss implementation and provide tools to use for training your staff including samples of before and after balance sheets, the impact on the financial statements and disclosures.

Learning objectives:• Gain an understanding of the new standards and the impact of financial reporting• Leave with samples and a basic implementation training guide to train your staff and clients

Mathew Wilson CPA, CMS, CGMA | Jeremy Dillard CPA, CGMA

Wednesday, June 13, 2018 3:15PM 4:05PM NAA1828. Sustainability Assurance To be announced John DeRose CPA | Eric Hespenheide | Lauren Rogge | Kristen Beck Sullivan CPAWednesday, June 13, 2018 3:15PM 4:05PM PFP1840. Transitioning to Medicare The transition from employer insurance to Medicare is fraught with confusion. Clients turning 65 or leaving employment must leave the

safety and simplicity of their pre-selected and subsidized employer plan to the wild world of Medicare, with all its parts, multiple enrollment periods, and private insurance options to fill the coverage gaps. This session will cover health insurance in retirement: how Medicare works, how to choose private insurance to go with Medicare, and how to establish a health care budget.

Attendees will learn:• The steps clients must take at retirement to ensure continued health care coverage under the Medicare system.• How to help clients evaluate their health insurance options upon turning 65• How to estimate health care costs in retirement

Elaine Floyd

Wednesday, June 13, 2018 3:15PM 4:05PM PFP1841. Positive Life Planning™: Core Skills for Becoming Client’s Most Trusted Advisor

Have you ever wanted to separate fact from hype about financial life planning? This session answers the question “What is financial life planning anyway, and why should I learn and practice it?” After presenting life planning’s core principles, values, and methods, it introduces Positive Life Planning (PLP). This framework incorporates research and practices from positive psychology, neuroscience, and appreciative inquiry to enrich the life planning process and deepen the outcomes. Attendees will learn about the four core PLP skills (Positive Mindset, Focus on Strengths and Possibilities, Positive Conversations, and Powerful Client Vision) and the role and contribution of each. Key takeaways include 12 positively-framed questions and a brief-and-powerful visioning tool for identifying the client’s deeply held aspirations. Learn why focusing on positives isn’t just “happy talk” but has evidence-based effects which planners will appreciate. Join us and come away with valuable tools and an understanding about life planning and PLP, and “What’s In It For Me?”

Learning objectives:• Learn how financial life planning, and PLP in particular, enhance the efficiency and outcomes of personal financial planning and contribute to becoming client’s Most Trusted Advisor. • Understand four core PLP skills (see Session Description above) and how they enhance client engagement, deepen conversations, identify client’s most important goals, and strengthen client commitment to the financial plan, and to the planner as their most trusted advisor. • Understand how powerful, positively-framed questions ‘work’ and receive 12 powerful ones for immediate use. 4. Receive a brief, straightforward method for eliciting a client’s most important goals that deepens the value and meaning of the financial plan to the client.

Ed Jacobson

Wednesday, June 13, 2018 3:15PM 4:05PM ENG1824. Estate Planning for the 99% Address the estate and tax planning issues that the vast majority of our clients face on a regular basis – what they are and how we can advise them.

Learning objectives:• Gain an appreciation of what most of our clients need to consider for their estate planning issues• Address special tax planning opportunities for the majority of our clients.

Steve Siegel J.D., LLM (Taxation)

Wednesday, June 13, 2018 3:15PM 4:05PM ENG1824. Estate Planning for the 99% Address the estate and tax planning issues that the vast majority of our clients face on a regular basis – what they are and how we can advise them.

Learning objectives:• Gain an appreciation of what most of our clients need to consider for their estate planning issues• Address special tax planning opportunities for the majority of our clients.

Steve Siegel J.D., LLM (Taxation)

Wednesday, June 13, 2018 3:15PM 4:05PM ENG1824. Estate Planning for the 99% Address the estate and tax planning issues that the vast majority of our clients face on a regular basis – what they are and how we can advise them.

Learning objectives:• Gain an appreciation of what most of our clients need to consider for their estate planning issues• Address special tax planning opportunities for the majority of our clients.

Steve Siegel J.D., LLM (Taxation)

Wednesday, June 13, 2018 3:15PM 4:05PM FMA1813. Teach Your People to be High Performers

You hire smart people. Why don't they perform as you expect them to? And worse, why do you assume that because they are good students, they will be good professionals? The reason is that there isn't a clear and direct correlation between being a high-achieving student and a high-performing professional. Each is different enough from the other. This presentation describes how to teach your young professionals to be high performers. The content will center around four areas: managing yourself, managing your work, managing your image, and managing your profsesional. Drawing on motivation and performance research, participants will explain the key differences between student achievement and professional performance, identify the key areas where high performers separate themselves, and learn three strategies to raise and reinforce high performance in others.

Guy Gage

Wednesday, June 13, 2018 3:15PM 4:05PM FMA1814. Excel for Firm Management Excel is a staple of the business professional’s toolbox, yet, all too often, new features remain undiscovered and underutilized, leading to inefficiencies and errors. In this session, you will learn how to utilize key features of Excel to analyze your firm’s data. In most cases, you can use built in Excel data connectors to connect directly to your practice management or time and billing providing an excellent look at just how well clients, staff, and partners are performing for the firm. Among the new tools you will learn about are Data Models, Flash Fill, and creating basic PivotTables. You will also learn about six new charts added in Excel 2016 and how to use PowerPivot, Power Query, and Power View for firm analysis.

Learning objectives:• Identify and implement three types of automated data analyses in Excel• Use Flash Fill to split, combine, and rearrange data quickly and easily without using commands or complicated formulas• Utilize Excel’s Data Model and identify their impact on PivotTable analysis• Create Charts and PivotTables more quickly than ever• Obtain insights into data using business intelligence features in Excel

Val Steed CPA, MA, CITP

Wednesday, June 13, 2018 3:15PM 4:05PM PST1837. 3 Ways to Work Less and Accomplish More! (Anti - Time Management)

We all have the same number of hours in a day and working longer and harder is an out dated model to being more productive. Accounting is a complicated practice and clients hire you to simplify a complicated world. It takes concentration and uninterrupted focus to produce valuable work in an efficient manner. Come and learn the biggest workplace distractions that interrupt productivity and discover tools to help maximize your focus and manage your time better. Take home powerful strategies you can apply in your individual work and your firm. Help others manage their day in a focused and organized manner creating better results for your clients, your team, your firm and you!

Learning objectives:• Understand the biggest distractions in the office• Learn strategies to increase productivity in three simple steps• Discover tools that help you manage your time and have better focus

Kevin Gienger

Wednesday, June 13, 2018 3:15PM 4:05PM PST1838. Key Concepts Your Ownership Agreements Should Include & Trends

What are some of the key items you need to address in your ownership agreement? How do you value ownership interest when buying out partners? What does equity mean? Should you have mandatory retirement? How do we admit new partners? These topics and more will be reviewed in this session.

Joel Sinkin

Wednesday, June 13, 2018 3:15PM 4:05PM PST1839. Panel: Third Party Technology Risk Assurance Services

This panel session will focus on the growing array of third party risk assurance services in the market including certifications such as PCI, HITRUST, FedRAMP, ISO 27001, etc. The panel will discuss the pros and cons of providing these services to clients, the relationship to other forms of third party risk assurance already provided by CPA firms to their clients (e.g., SOC 1 & 2, SOC for cyber), and the competitive landscape in the market for these types of services.

Key takeaways will include:• Awareness of other forms of third party risk assurance services that clients need and why• Pros and cons relating to these services, including barriers to entry• Considerations for evaluating whether your firm should pursue developing these capabilities

Steve Ursillo CPA | David Mills CISA, CISSP, CGEIT, CRISC, MCSE | Brian Thomas | Dwayne Bragonier CPA, CA, CITP, CA.IT

Wednesday, June 13, 2018 3:15PM 4:05PM PST1840. Futuristic Technologies that are Changing our World

Join Dwayne as he shares dozens of amazing advances in technology that are changing the world around us and the way we interact with it. Our lives are being enhanced and influenced by radical immerging technologies. From AI, robotics, human-robotic interaction, mixed reality, quantum encryption, drone taxis, DNA splitting, 3D-printing, and nanomaterials – to name just a few. These exponential technologies are effecting the way we build, create, communicate, distribute, organize, share and travel. Dwayne will touch upon many of these trends, ensuring you are aware of them and so that you can participate in the dialog revolving around them.

Learning objectives:• Understand the latest non-accounting specific technology trends• Visualize the many and diverse disruptive powers influencing your clients’ many diverse industries• Identify opportunities to participate in discussions with your clients’ about the innovative and transformational technologies that are permeating their business models specifically and all of society generally

Dwayne Bragonier CPA, CA, CITP, CA.IT

Wednesday, June 13, 2018 3:15PM 4:05PM PST1841. Hot Industries Ripe for SUT Guidance Sales and use tax (SUT) impacts most businesses and is getting more complicated due to changing legislation due to shrinking revenue sources. Businesses need their Trusted Business Advisor to make them aware of the liability and how to respond. Some businesses and industries are being impacted more than others - and need the greatest guidance. Whether you offer SUT services or not this session will help you know how to better advise your clients on next steps.

In this session, we will discuss:• Top industries that are impacted by SUT legislation• How to engage your clients in discussions around SUT• How technology streamlines the whole process

Marianne Fisher | Chris Livingston

Wednesday, June 13, 2018 3:15PM 4:05PM TAX1820. Taxation of Property Transactions - Important Doctrines

Virtual currency, domain names, social media assets, the cloud, crowdfunding, splits, forks and many other types of modern assets and digital transactions often defy existing tax statutes. Consideration of doctrines relevant to property transactions can help solve the tax puzzles that arise. This session reviews and explains key tax doctrines in the property transactions area and how and when they apply.

Learning objectives: • To gain awareness of the various tax doctrines relevant to property transactions. • To learn when such doctrines might apply and how.

Annette Nellen

Wednesday, June 13, 2018 3:15PM 4:05PM TAX1821. State & Local Taxation: Where to Retire and/or Avoid the New Federal SALT Deduction Limitations

Changing your residency - it's not as easy as you might think. After this session you will be able to: • Understand the retirement and estate tax implications of a change of residency.• Understand how to get a state to respect your change of domicile.• Identify the common tricks and traps associated with changing residence.

Mark Klein

Wednesday, June 13, 2018 3:15PM 4:05PM TAX1822. Private Equity and Family Offices To be announced To be announced Wednesday, June 13, 2018 3:15PM 4:05PM FIN1812. Change Your Business Model to

Realize Your Organization's Long-term Success For an organization to meet the needs of the customer and other stakeholders in the long term, it needs to understand how value is created today, the potential impact of changes in the organization’s ecosystem in which it operates, and how value can be created in the future. To do this, it needs to truly understand its current business model. This session will walk attendees through the benefits of implementing the CGMA Business Model Framework, including a step-by-step discussion of exploring the four elements of the CGMA Business Model Framework: Creating value, delivering value, capturing value, and defining value.

Learning Objectives:After attending this session, participants will be able to do the following:•Identify how value for a business is created and how value changes over time•Analyze an organization’s current business model•Apply the four elements of the CGMA Business Model Framework

Noel Tagoe PhD, FCMA, CGMA

Wednesday, June 13, 2018 3:15PM 4:05PM EDG1813. Collective Hoop: How High-Achieving Teams Process Small Goals Collectively to Achieve Maximum Results

Based upon recently released research studies of highly effective teams, they found that teams that set 2 to 3 goals were most likely achieve all the goals that they set out with the highest level of success, teams that set 4 to 6 goals would only achieve 2 goals and have limited success, teams that set more than 6 to 10 goals would only achieve 1 goal and teams that set more than goals wouldn’t achieve any.

Learning objectives:• Understand the process and creation of team goals and the factors around limiting the number of goals set and how simple goals produce the highest results• Review the 9 step process of achievement in the execution of a path towards completion of team goal.

Brent Forbush CPA, CGMA

Wednesday, June 13, 2018 3:15PM 4:05PM EDG1814. Congrats, you're a Manager! What did you get Yourself Into?

You have now shifted your career focus from being an individual contributor to leading a team. As our focus changes, so must our attitudes and skills. Learn and discuss techniques and obstacles that other new managers and leaders have used and faced as they embark on this new journey in their career.

Louis Griego CPA

Wednesday, June 13, 2018 4:05PM 4:35PM Networking Break - Refreshments & Vendor Displays

Wednesday, June 13, 2018 4:35PM 5:50PM ENG1825. CyberSecurity Advisory & Attest Services - What are They and How Can You Monitize Them For Your Practice

This session will overview the cyber security advisory and attest services that can be offered by a CPA firm today.

Learning objectives:• Share best practices on offering cyber security advisory and attest services in your practice• Increase knowledge around ways that CPA firms are monetizing this space

Jim Bourke CPA, CITP, CFF, CGMA

Wednesday, June 13, 2018 4:35PM 5:50PM ENG1825. CyberSecurity Advisory & Attest Services - What are They and How Can You Monitize Them For Your Practice

This session will overview the cyber security advisory and attest services that can be offered by a CPA firm today.

Learning objectives:• Share best practices on offering cyber security advisory and attest services in your practice• Increase knowledge around ways that CPA firms are monetizing this space

Jim Bourke CPA, CITP, CFF, CGMA

Wednesday, June 13, 2018 4:35PM 5:50PM ENG1826. Audit of the Future: Myth or Reality? Audit clients continue to become more global, diverse and technology reliant while the audit methodologies used by most firms hasn’t fundamentally changed in 25 years. While there has long been discussion that the future audit will shift from attesting on past results once per year to delivering real time assurance very little has been accomplished to date. This session will discuss approaches to better integrating technology into the audit process, accessing clients data and that can be leveraged through use data analytics. Leveraging “big data” through use of “data analytics in our audit processes are sure to be foundational to the audit of the future. This session will layout a model for how that could work, the potential benefits, and the current barriers around moving this from myth to reality. During this session real life examples of what is being accomplished will be presented.

Alan Anderson CPA, CGMA

Wednesday, June 13, 2018 4:35PM 5:50PM ENG1826. Audit of the Future: Myth or Reality? Audit clients continue to become more global, diverse and technology reliant while the audit methodologies used by most firms hasn’t fundamentally changed in 25 years. While there has long been discussion that the future audit will shift from attesting on past results once per year to delivering real time assurance very little has been accomplished to date. This session will discuss approaches to better integrating technology into the audit process, accessing clients data and that can be leveraged through use data analytics. Leveraging “big data” through use of “data analytics in our audit processes are sure to be foundational to the audit of the future. This session will layout a model for how that could work, the potential benefits, and the current barriers around moving this from myth to reality. During this session real life examples of what is being accomplished will be presented.

Alan Anderson CPA, CGMA

Wednesday, June 13, 2018 4:35PM 5:50PM ENG1827. Social Security the Only Annuity All Clients Count On

Social Security is the base of everyone's retirement yet is the least understood by most clients. learn the ins and outs of the system and how to best advise your clients of the optimal claiming strategies.

Learning objectives:• Learn how best to advise your clients when to begin benefits • Learn about all the other aspects of Social Security other than retirement benefits what might happen to Social Security in the future.

Ted Sarenski CPA/PFS, CFP, AEP, CGMA

Wednesday, June 13, 2018 4:35PM 5:50PM ENG1827. Social Security the Only Annuity All Clients Count On

Social Security is the base of everyone's retirement yet is the least understood by most clients. learn the ins and outs of the system and how to best advise your clients of the optimal claiming strategies.

Learning objectives:• Learn how best to advise your clients when to begin benefits • Learn about all the other aspects of Social Security other than retirement benefits what might happen to Social Security in the future.

Ted Sarenski CPA/PFS, CFP, AEP, CGMA

Wednesday, June 13, 2018 4:35PM 5:50PM ENG1828. NING Trusts After "US Tax Reform": Saving State Income Taxes

"US Tax Reform" limits the federal income tax deduction for state and local taxes paid to only $10,000 per year. Suddenly, the most important annual planning for many of our clients involves saving state income taxes since they are mostly non-deductible now. This change in the law brings the NING Trust into the mainstream as a necessary vehicle for more of our clients than ever before. Learn to spot the opportunities to use a NING Trust for your clients. Learn how and why a NING Trust works to save or avoid state income taxes.

Steven Oshins JD

Wednesday, June 13, 2018 4:35PM 5:50PM ENG1828. NING Trusts After "US Tax Reform": Saving State Income Taxes

"US Tax Reform" limits the federal income tax deduction for state and local taxes paid to only $10,000 per year. Suddenly, the most important annual planning for many of our clients involves saving state income taxes since they are mostly non-deductible now. This change in the law brings the NING Trust into the mainstream as a necessary vehicle for more of our clients than ever before. Learn to spot the opportunities to use a NING Trust for your clients. Learn how and why a NING Trust works to save or avoid state income taxes.

Steven Oshins JD

Wednesday, June 13, 2018 4:35PM 5:50PM ENG1828. NING Trusts After "US Tax Reform": Saving State Income Taxes

"US Tax Reform" limits the federal income tax deduction for state and local taxes paid to only $10,000 per year. Suddenly, the most important annual planning for many of our clients involves saving state income taxes since they are mostly non-deductible now. This change in the law brings the NING Trust into the mainstream as a necessary vehicle for more of our clients than ever before. Learn to spot the opportunities to use a NING Trust for your clients. Learn how and why a NING Trust works to save or avoid state income taxes.

Steven Oshins JD

Wednesday, June 13, 2018 4:35PM 5:50PM FMA1815. CPAFMA FIRM MEMBERS ONLY: Awards & Recognition Reception

This reception will including networking, a state-of-the-association and recognition of the Association's ACE Award and Emerging Leader Award recipients.

Jane Johnson MBA, PAFM, ACMPE

Wednesday, June 13, 2018 4:35PM 5:50PM NAA1829. Risky Business: Properly Assessing and Responding to Audit Risk

Are you starting your audit off on the right foot—or setting yourself up to do more work than necessary? Failure to comply with AU-C 315 and 330 is one of the most common audit deficiencies noted in Peer Review. Risk assessment drives your entire audit, so it’s crucial to get it right. Not only is proper assessment and response to risk required by professional standards, but not taking a risk-based approach often leads to over-auditing. The AICPA Peer Review Program found a few common misconceptions leading to non-conformity with the standards, which will be shared in this session so you can circumvent them in your own practice.

In this session we will discuss: • What the risk assessment and response standards require• Common misconceptions about risk assessment and response and how to avoid them in your practice• Resources available to help your practice

Carl Mayes Jr. CPA

Wednesday, June 13, 2018 4:35PM 5:50PM PST1842. Negotiating and Overcoming Objections

Learning to overcome objections is critical to successfully developing business with both current and new clients. As practitioners, hearing a client or prospect raise objections to an idea in which we believe is not only frustrating, but can also cause us to abandon our sales efforts. In this session participants will understand how to see objections in a different light -- not as a barrier but as an opportunity. How and what we communicate during this process is critical to success. Through proven techniques and interactive exercises attendees will learn skills to address objections, keep the sales process moving, deepen trust with clients and potential clients and ultimately win more business.

After completing this session participants will understand how to:• See objections as opportunities• Connect services to needs to create solutions• Persuade decision makers to take action• Use proven techniques to keep the sales process moving• Over come common objections to your solutions

Carrie Steffen

Wednesday, June 13, 2018 4:35PM 5:50PM PST1843. BYO - Latest Trends and Strategies Bring Your Own has become both formal and informal initiatives in all of our businesses. Get an update on some of the latest strategies, trends, and suggestions for updating your BYO policies.

In this session you will:• Gain a clear understanding on the concerns and risks of informal BYO Strategies• Learn some of the tools and techniques to better manage your businesses BYO

Byron Patrick

Wednesday, June 13, 2018 4:35PM 5:50PM PST1844. Workflow Technology - Helping Firms To Stay Ahead of Disruption

Future ready firms are constantly identifying opportunities to enhance productivity, increase employee and client satisfaction, and increase firm profitability. How does workflow automation enable your firm to identify and remove common inefficiencies?

Join Glen Keenan, President at XCM™, as he shares 4 strategies to prepare your firm to be “future ready”.

In this session, you will learn how: • Selecting the right tools can enable task completion, meeting deadlines, and becoming more productive the right technology to become more efficient in your tax process• To gain a 360° view of all firm work within and across all offices • Increase your firm capacity without adding additional resources• How to increase productivity in your firm• How to increase visibility into your office

Glen Keenan CPA

Wednesday, June 13, 2018 4:35PM 5:50PM TAX1823. Nexus and Apportionment for Multi-state businesses

This session will: • Cover tax implications of doing business in multiple states. • Identify and understand the nexus rules applicable to multi-state businesses.• Learn how to determine the income, apportionment, and sales tax responsibilities for sales across the United States.• Understand the withholding tax rules imposed on businesses with traveling employees.

Mark Klein

Wednesday, June 13, 2018 4:35PM 5:50PM TAX1824. Using Trusts to Achieve Significant Personal Income Tax Deductions, Deferrals & Legal Income Tax Avoidance

This session will: • Explore strategies involving trusts typically used in estate planning to generate current income tax deductions, income tax deferral and legal avoidance of state income taxes. • Present cutting edge tools for income tax planning• Explore estate planning structures used in different contexts.

Anthony Vitiello

Wednesday, June 13, 2018 4:35PM 5:50PM TAX1825. Working with Family Investment Parterships

This session will focus on partnership tax principles and options related to contributions, allocations and distributions involving a family investment partnership.

Learning Objectives:• Better understand partnership tax principles governing contributions and distributions in the family investment partnership context.• Better understand common partnership allocation and distribution principles involving family investment partnerships.

Tom Ward

Wednesday, June 13, 2018 4:35PM 5:50PM FIN1813. Data-Driven Leader Session 1: Creating a Data-Driven Business Strategy (Repeat)

In this first session of the program, you’ll learn how to identify what data you want to capture and what types of decisions you’d like to be able to make. You’ll understand how this type of strategy will impact your executive team, technology, people, processes and what new capabilities you need to grow your data-driven strategy.

This session is part 1 of a multi-session program to earn the Data-Driven Leader digital badge.

To earn the badge, attendees much attend all 4 Data-Driven Leader sessions and any 1 session from the Human Intelligence sessions.

Rich Fox

Wednesday, June 13, 2018 4:35PM 5:50PM EDG1815. Come Sit By Me Ever feel like you're struggling to belong? That everyone else around you has found their natural group and you're always on the outside looking in? This session explores ways to find a natural inclusion while exploring the dimensions of diversity.

Learning objectives:• To recognize the silent barriers that act as detractors• To realize how we can best become the me we want others to see• To recognize keys to expanding our influence on others

Lori Liddell

Wednesday, June 13, 2018 4:35PM 5:50PM EDG1816. 5 Questions to Manage up or Manage Staff

Five key questions to help your project be successful: When is it due; When do you need it by; How long should it take; What do you know that I need to know; Why are we doing it? If there's time, a short discussion about leadership styles and how to recognize / interact with each.

Learning objectives:• Tools to give your staff a higher chance of success for the project• Tools for the staff to use to Manage up to ensure their part of the project is successful

Mike Maksymiw

Wednesday, June 13, 2018 5:50PM 7:30PM Reception in Exhibit Hall Wednesday, June 13, 2018 6:00PM 6:25PM ENG18PV11. The Social Trifecta: Owned, Earned

and PaidEstablishing a presence on social media is just the first step in a journey. The three ways an audience discovers your channels and content is a product of a formula made up of owned, earned and paid media. Join us for insights into how these three components work and how they should fit into your marketing and communications plans.

Liz Rock | Stacie Saunders

Wednesday, June 13, 2018 8:30PM 10:00PM CPAFMA FIRM LEADERS ONLY: NIGHT CAP WITH DESSERT BAR

Join CPAFMA members and guests for a night cap and dessert.

Thursday, June 14, 2018 6:30AM 6:55AM ENG18VC05. Virtual Morning Coffee Chat To be annouced Thursday, June 14, 2018 6:30AM 6:55AM ENG18VC06. Virtual Morning Coffee Chat To be annouced Thursday, June 14, 2018 7:00AM 6:00PM Registration Open Thursday, June 14, 2018 7:00AM 8:00AM Continental Breakfast Thursday, June 14, 2018 7:00AM 7:50AM TAX18ER03. The 2018 Filing Season Debrief Join members of the AICPA’s Individual and Self Employed Tax Technical Resource Panel (ISET TRP) for a debrief of how this past filing season

went, along with a review of current legislation developments- including how the AICPA is working to advocate for our members and what we know and what we don’t know about the "Tax Cuts and Jobs Act" of 2017.

The panel will also cover new cases and revenue rulings, as well as report on significant code section cases that may affect your practice. Attendees are encouraged to bring their questions to the session as well as get feedback and tips on how to start planning now for a better 2019 filing season.

Examples of issues the group will cover:• Section 199A/QBI calculations • Bonus depreciation and Sec. 179• Excess business losses and the new NOL rules• Individual changes taking place in 2018/2019 such as alimony, moving expenses, casually losses, charity AGI limit, etc.• Taxation on virtual currency

Amy Wang CPA | Bob Caplan CPA

Thursday, June 14, 2018 7:00AM 7:50AM TAX18SS03. Solution Session TBA Thursday, June 14, 2018 7:00AM 7:50AM ENG1829. Feedback and Coaching for Leaders in

Today's Talent Management EnvironmentDone RIGHT, feedback can be an essential tool that drives development, performance, and engagement. Unfortunately, many managers have not been provided with education and training on how to leverage this essential tool. As companies move to more frequent coaching-based models of continuous performance management, enhancing your ability to deliver feedback and coach for development can drive employee engagement and business results.

In this session, we'll discuss:• The ROI of feedback - and why (despite the data) we still don’t do enough of it• A step-by-step approach to delivering effective feedback and having a coaching conversation• Typical reactions to feedback and how you should (and shouldn’t!) handle them and common mistakes that prevent feedback from having a positive impact• How to make feedback a natural and consistent resource rather than an “event”

Barbara Mackintosh

Thursday, June 14, 2018 7:00AM 7:50AM ENG1829. Feedback and Coaching for Leaders in Today's Talent Management Environment

Done RIGHT, feedback can be an essential tool that drives development, performance, and engagement. Unfortunately, many managers have not been provided with education and training on how to leverage this essential tool. As companies move to more frequent coaching-based models of continuous performance management, enhancing your ability to deliver feedback and coach for development can drive employee engagement and business results.

In this session, we'll discuss:• The ROI of feedback - and why (despite the data) we still don’t do enough of it• A step-by-step approach to delivering effective feedback and having a coaching conversation• Typical reactions to feedback and how you should (and shouldn’t!) handle them and common mistakes that prevent feedback from having a positive impact• How to make feedback a natural and consistent resource rather than an “event”

Barbara Mackintosh

Thursday, June 14, 2018 7:00AM 7:50AM FMA18ER03. Employment Law from a Federal Perspective - Firm Leaders Can't Afford the Luxury of Ignorance

There was a time when employment law was exclusively the concern of the firm's attorney, it was pretty much considered common sense. Today, employment laws are far-reaching, and firm leaders can't afford the luxury of ignorance. CPA firm leaders, not just those with a title of HR, must be up-to-date on the law, as well as all its fuzzy interpretations, and know how those laws apply to situations within their firm. This session will provide an overview of current Federal employment law. Participants will learn more about the Americans with Disabilities Act, the Family and Medical Leave Act, essential EEOC documentation, FLSA Wage and Hour Law compliance, Employment-at-Will, hiring, disciplining and firing.

David Miklas

Thursday, June 14, 2018 7:00AM 7:50AM PST18ER01. Tax Season Debrief To review the 2018 tax season & collectively rate the tax season compared to previous seasons. Discuss the challenges and offer suggestions from the speakers and the audience on actions you can take to make it a less stressful and more profitable tax season next year.

Learning objectives:• To recognize the “challenges” of the 2018 tax season and offer items for consideration to avoid those in the future, along with using those challenges to enhance your bottom line. And, how the 2018 Tax Law change, QBI and entity use evaluations should be providing you new revenue streams!• Presentation of ideas from successful 1040 and business return practices to consider, including scheduling, calendar control, use of IRS POA’s, IRS E-Services and paperless 1040 practice recommendations.

DeAnn Hill CPA, CGMA, PFS | Mike Shost CPA, CGMA

Thursday, June 14, 2018 7:00AM 7:50AM ENG1830. Intentional Influence Leadership is intentional influence. If our efforts as a leader are not leading to behavior change, then we’re not leading. We are much more blind than we may think when it comes to the influences that shape human behavior. Effective leaders of change become skilled at identifying those influences and leveraging them in getting the results they want to achieve. During this session, we’ll take an understanding of the best behavioral science research and help you apply it in the context of your current change management challenges.

Learning objectives:• Apply an understanding of behavioral science to leadership• Develop a plan for exercising more influence as a leader.

Dan Griffiths CPA, CGMA

Thursday, June 14, 2018 7:00AM 7:50AM ENG1830. Intentional Influence Leadership is intentional influence. If our efforts as a leader are not leading to behavior change, then we’re not leading. We are much more blind than we may think when it comes to the influences that shape human behavior. Effective leaders of change become skilled at identifying those influences and leveraging them in getting the results they want to achieve. During this session, we’ll take an understanding of the best behavioral science research and help you apply it in the context of your current change management challenges.

Learning objectives:• Apply an understanding of behavioral science to leadership• Develop a plan for exercising more influence as a leader.

Dan Griffiths CPA, CGMA

Thursday, June 14, 2018 7:00AM 7:50AM PST18ER02. Office 365 - The Other Application Come and join Gerry as he takes us on a guided tour of the lessor known applications included in your Office 365 Business and Enterprise licenses. He’ll speak to what these applications are about and how they can be deployed in your firm.

When you leave Gerry’s session you will have a clear understanding and focused objectives of each of the applications covered. You will also be able to make a clear distinction on how and why your firm might further investigate their deployment and use.

Topics will include: • Bing, Delve, Flow, Forms, Planner, Stream, Sway, Teams and Video

Gerry Wilton

Thursday, June 14, 2018 7:00AM 7:50AM TAX18ER04. TBD To be announced To be announced Thursday, June 14, 2018 7:00AM 7:50AM PST18ER03. PCPS Hot Topics in Practice

ManagementWhat are some of the practice management opportunities and challenges firms across the country are experiencing? Hear from the PCPS team about what the hot topics and trends are and some successful approaches for managing your firm more effectively.

Upon completing this session, you will:• Have a better understanding of practice management issues firms are facing and have suggestions on how to tackle some of those issues

Lisa Simpson CPA, CGMA | Shelly Guzzetta CPA

Thursday, June 14, 2018 7:00AM 7:50AM TAX18ER02. Basics of International Income Taxation for Individuals and Trusts – Understanding the Big Picture

This session will give a broad overview of U.S. international income tax system and its applicability to individuals and trusts, issues relevant to foreign clients who have assets in the U.S or U.S. donees/beneficiaries, foreign trusts and how they are taxed by the U.S., as well as various other income tax issues with foreign nexus. The topic will also cover US foreign reporting requirements related to individuals and trusts.

Anthony Vitiello

Thursday, June 14, 2018 7:00AM 7:50AM FIN1814. Human Intelligence: Change Management Where Data and People Intersect

Learn how to use data to help effectively guide your team through organizational change and disruption. You’ll get introduced to tools that gather data about the people you manage and how to turn that data into valuable insights.

Neerja Bhatia

Thursday, June 14, 2018 7:50AM 8:00AM Transition Break Thursday, June 14, 2018 8:00AM 9:15AM ENG18K04. ENGAGE KEYNOTE:

The Power of American Businesses and Entrepreneurs

As the engine of the U.S. economy, small businesses make up most of our workforce. From manufacturers, to pre-Silicon Valley IPOs to Main Street America, they drive innovation, job creation and help us compete in the global economy. Yet, with each new and fledgling business comes unique challenges that Maria knows all too well. An entrepreneur herself, she founded ProAmérica Bank to help small businesses have greater access to capital and growth opportunities. Due to her success there, as well as in the state of California as Cabinet Secretary of the Business, Transportation and Housing Agency, she was tapped by President Obama to lead the U.S. Small Business Administration. In this enlightening presentation, Maria shares her deep level of knowledge and insight into growing business and transforming bureaucracies to help others incubate ideas, innovate new technology, adopt new ways of thinking and help small businesses successfully navigate challenges head on.

Maria Contreras-Sweet

Thursday, June 14, 2018 9:15AM 9:30AM Transition Break Thursday, June 14, 2018 9:30AM 10:45AM FMA1816. Making It Stick - Driving Learning and

Development Programs That Yield ResultsMaking the right investments in learning and development programs is both highly important as well as challenging in today’s face paced and ever changing business environment. While they may recognize the need for these opportunities, many executives still struggle with how to improve and enhance their effectiveness.

In this session, participants will: • Gain exposure to some of the latest trends in learning and development, and approaches for applying training strategies around these trends for the maximum return on investment.• Discover innovative methods of learning that are tied to organizational needs• Review the benefits and considerations of different approaches to corporate learning including structured, self-propelled, eLearning and blended design methodologies• Understand how to utilize metrics to evaluate the impact and ROI of these programs and ensure learning strategies are aligned with corporate objectives

Barbara Mackintosh

Thursday, June 14, 2018 9:30AM 10:45AM FMA1817. Break Tradition - Change the Way You Conduct Traditional Performance Reviews

The traditional review process is the most common method of delivering performance appraisals to employees. However, research shows that this process has little to no positive effects on the culture of your firm. In this session, we will discuss a new, innovative way to conduct performance appraisals. We will show you the research behind the process, and the reason why you need to transform your performance review process into something empowering, engaging and meaningful to your employees.

Learning objectives:• Traditional reviews and their impact on employee engagement• Utilizing non-traditional reviews increases value and communication between employees and managers• Implementing an innovative process creates transparency and will increase communication and overall engagement within your firm.

Jeremy Wortman

Thursday, June 14, 2018 9:30AM 10:45AM PST1845. Bringing the Profit Back to Your AA Engagements

Are you frustrated with how much time gets put into you’re A&A engagement? There ARE better ways to approach all types of A&A engagements. This session will push the your thinking from a “same as last year” approach to revised thinking about both process and procedure that can enhance both efficiency and effectiveness. What does performing an A&A engagement mean to you? How often do you truly plan you’re A&A engagements? Many firms rarely focus on the differences between a compilation, review and audit engagements. This session discusses effective ways plan and carry out A&A engagements with the goal of completing all of the work at once. The result of doing so will minimize or eliminate wrap up time and improve client service.

Topics for discussion include:• What’s Getting in the Way of Success• Attributes of A&A Engagements• Understanding What Your Client Wants• Meaningful Planning of A&A Engagements• How Much Documentation is Sufficient • Improvements to You’re A&A engagement Workflow• Steps Necessary to Accomplish and Change in Approach

Alan Anderson CPA, CGMA

Thursday, June 14, 2018 9:30AM 10:45AM PST1846. Lean Administrative Efficiency Administration is often overlooked when it comes to process optimization; this session provides an overview of what LEAN Six Sigma is and how to apply it within your firm, including a checklist of administrative best practices and improvement opportunities.

Learning objectives:• Understand what the Lean Six Sigma process entails and how to apply it within your own firm• Walk through key administrative production processes (internal accounting, payroll, HR and practice management) with an emphasis on adoption of today's digital best practices.

Roman Kepczyk CPA, CITP, CGMA, LSS BB

Thursday, June 14, 2018 9:30AM 10:45AM PST1847. End User Security Awareness With the current climate of security breaches globally it's time to break things down and talk about how you and your firm can be more proactive in protecting data. In this session we will discuss the practical techniques to mitigate your organizations cyber security risk. This session is focused on the end user (you and your staff) leave your questions about IDS, IPS, firewalls and encryption algorithms at home.

In this session you will gain insight on:• Best practices for recognizing threats of a social engineering attack• Strategies to educate your staff and test their cyber security IQ• Practical methods to reduce risks of a breech• What to do, if and when a data breach occurs

Byron Patrick

Thursday, June 14, 2018 9:30AM 10:45AM PST1848. Best Practices in Telecommuting and Remote Work

As the number of companies offering workplace flexibility and remote work arrangements continues to grow, the likelihood that your firm will get the request to work outside the office (or already has) is quite high. Ensuring that you’re prepared for these requests with the appropriate technology, expectations, criteria and policies will not only become more important in the coming years but also expected by many prospective employees.

Learning objectives:• Review of best practices and the understanding of the technology, expectations, criteria and policies that come with telecommuting and remote working.

Jim Boomer

Thursday, June 14, 2018 9:30AM 10:45AM PST1849. The Rise of the Robo-Accountants There is an increased awareness on how automation is causing accounting firms to evolve from focusing less on compliance and more on insight and strategy. However, as we ready our firms for the future, we must also consider how automation is creating the opportunity to free up time for our people to develop the next level of capabilities. In this session, we will discuss how we can create capacity by aligning our people with technology and ultimately elevate their roles to meet the changing dynamics of the profession

This session will first build a foundation by defining the disruptive automated technologies like AI, Algorithms, Super Intelligent Systems, and Machine Learning that are set to impact the industry. We will then explore how those technologies are being used today, what's available now, and not only will we discuss what this means for the future of the industry but also what steps can be taken today to better prepare firms for the future.

What's here short term, intermediate, long term. What will it look like during those interims?• Examine the futurescape of the accounting industry • Explore disruptions and opportunities of technology

Arianna Campbell

Thursday, June 14, 2018 9:30AM 10:45AM PST1850. Family Office: Automating Support Functions for High Net Worth Clients

Identify the tools available to manage back office securely and efficiently and learn about best practices in AP management for Family Office and HNW individuals.

Kevin Cumley | Michael Smith | Pablo Federico

Thursday, June 14, 2018 9:30AM 10:45AM TAX1826. Navigating a Bold, New Tax World: Estate & Financial Planning under the "Tax Cuts & Jobs Act"

Our esteemed panel will explain the estate and gift provisions of the "Tax Cuts and Jobs Act" and discuss how planning with your clients has changed in this new environment. Importantly, our experts will outline the tax and non-tax strategies that your clients need to consider and implement right now to stay ahead of the planning curve.

Martin Finn CPA/PFS, JD, LL.M. | Jeremiah Doyle LL.M. (Taxation) | Robert Keebler CPA/PFS, MST, AEP (Distinguished), CGMA | Steve Siegel J.D., LLM (Taxation)

Thursday, June 14, 2018 9:30AM 10:45AM FIN1815. Data-Driven Leader Session 2: Becoming a Data-Driven Organization (Repeat)

In this second session, you’ll be introduced to a framework for data-driven organizations. You’ll learn about the new job roles, new skills, organizational structure, and the types of technology that you need to consider for implementation. In addition, you’ll understand the key change management considerations to be successful through this transformation.

This session is part 2 of a multi-session program to earn the Data-Driven Leader digital badge.

To earn the badge, attendees much attend all 4 Data-Driven Leader sessions and any 1 session from the Human Intelligence sessions.

Rich Fox

Thursday, June 14, 2018 9:30AM 10:45AM EDG1817. The Ideal Team Player and YOU! In the book "The IDEAL Team Player" by Patrick Lencioni, Mr. Lencioni introduces three traits or "virtues" that the "IDEAL Team Player" embodies: humility, hunger, and people smarts. Lencioni argues that most people have at least one virtue, but the combination of all three virtues makes the "IDEAL Team Player". In this session, we will introduce the three virtues and how those virtues can help our EDGE attendees be the "IDEAL team Player".

Learning objectives:• Understand the three virtue concept• Apply those virtues in individual performance• Utilize those virtues in building a stronger corporate culture and using the virtues in the hiring process.

Stephanie Pickering

Thursday, June 14, 2018 9:30AM 10:45AM EDG1818. Performing Under Pressure (from the Diamond to the Board Room)

As we grow, we are all placed in situations where we have to perform under pressure. Learn how a major league pitching coach gets his players to perform under pressure, and how these tactics translate to the corporate setting. Tactics such as Reframing, Chunking, Trying Easier, Laughter, and Over-preparation.

Ben Vance CPA, ABV

Thursday, June 14, 2018 10:45AM 11:15AM Networking Break Thursday, June 14, 2018 11:15AM 12:05PM FMA1818. Listen to Me: How to Conduct an

Effective Stay InterviewStay interviews can be an effective tool for engaging and retaining your most important resource – your people. In this session, we'll discuss the purpose of a stay interview; who should conduct the interview; guidelines for conducting the interview; sample stay interview questions; keys to listening effectively during the interview; and what to do with the information gathered in the interview.

Ronda Lawson PAFM

Thursday, June 14, 2018 11:15AM 12:05PM FMA1819. Talent Management - The People Side of Business

Most accounting firms identify their people as their most important asset, however they do not focus their efforts on creating a strategic approach to sourcing, acquiring and retaining talented people. In this session, participants will be intellectually stimulated to assess their current investment in the people-side of their business. This will help each participant understand where they should focus their efforts on improving their current talent management strategy with the talent management framework they will learn in this session.

Learning objectives:• Importance of attracting and retaining talent• Framework to implement in their firm to improve their talent management strategy• Maintaining high-engagement when talent arrives.

Jeremy Wortman

Thursday, June 14, 2018 11:15AM 12:05PM PST1851. The Risks of Improper Risk Assessment This session is a refresher on the risk assessment standards for audits and also covers what’s done in practice by small- and medium-sized firms as well as common peer review findings.

Learning Objective:• Attendees will understand the GAAS requirements related to risk assessments in audit engagements

Jeremy Dillard CPA, CGMA | Matthew Wilson CPA, CMS, CGMA

Thursday, June 14, 2018 11:15AM 12:05PM PST1852. The Art of HR: Diversifying Talent in the Accounting Industry

In this seminar, we cover the “Art of HR” and the next great frontier for the accounting profession, a true diversification of talent. We will discuss the importance of culture, creating a strong talent acquisition strategy and look at ways to improve everything from the hiring process to performance reviews, so that you can position your accounting firm for the next generation of great talent.

Learning objectives:• Learn how to build a talent acquisition strategy that speaks to your culture and growth strategy• Identify the key elements of a leadership development plan to support your team's continuous growth• Discover ways to unlock creativity in your firm by diversifying talent & fostering innovation.

Mathew Heggem

Thursday, June 14, 2018 11:15AM 12:05PM PST1853. Moving from Compliance to Reliance Many businesses engage accountants in order to comply with government regulations. In this session, Adrian will help accountants move their clients from price-based, transactional relationships to highly profitable, long-term and strategic relationships. As a result of attending this session, participants will have a very clear and practical method to demonstrate their strategic value to their clients.Learning objectives:• How to differentiate between transactional and transformational clients• How to engage in rich dialog that optimizes outcomes with high potential clients• How to create emotional bonds with clients

Bob Izsak

Thursday, June 14, 2018 11:15AM 12:05PM PST1854. Assessing Your Firm’s Cybersecurity/Privacy Risks

Worried about whether your data is at risk for a cyber-attack or data breach? Attend this in-depth but non-technical session to learn how to assess your cyber-security risk using techniques familiar to most auditors and accountants who have done internal control work. Learn to identify data sets and systems that are at risk and the questions to ask your IT department, service providers, and business partners to better understand your risks and exposure. Cyber-liability insurance and the implications of your information security practices will also be discussed.

Learning objectives:• Learn the difference between confidential and private data• Discover how to identify data sets at risk for data breach• Learn to identify cyber-risk exposure areas• Learn what questions to ask of IT to ensure cyber-risks are mitigated appropriately

Donny Shimamoto

Thursday, June 14, 2018 11:15AM 12:05PM PST1855. What You Should Expect from IT Today's technology environment is difficult for even the most prepared firms, and the thankless job of the IT partner or IT manager is often made even more challenging due to factors often outside that leader's control. When combined with workload compression, staffing issues, client fee pressures, and expanded data security concerns, it's hard to know what you should expect from your IT staff, software publishers, and outside IT providers. This session will discuss at a high level many of the technology changes taking place in the profession now, and will help decision makers develop strategies for current and future technology trends affecting practitioners.

Specific learning objectives include:• List at least two major technology shifts taking place which affect practitioners• Define hosted, hybrid cloud, public cloud, managed services, and in-house IT, and explain the differences between each option• Explain what is meant by ransomware, phishing, and data loss prevention, and discuss how they affect the security of your organization's data

Brian Tankersley CPA, CGMA, CITP

Thursday, June 14, 2018 11:15AM 12:05PM PST1856. The Role of “Robo” in Defined Contribution Plans

Join our industry leading experts for a panel discussion on where each form of “Robo” fits in the defined contribution world today, and where they are going in the future. “Robo” technology has long been used to help participants in the defined contribution space devise an effective allocation. We started seeing “Robo” in action with the advent of target date funds, then model portfolios were added, along with the adoption of managed accounts. Today, it continues to evolve, supporting the changing needs of sponsors, advisors, participants and CPAs, especially with the recent regulations and intensified scrutiny from the DOL and the marketplace.

During this panel discussion, attendees will:• Understand the strengths of each solution and what role they can play in growing their practice• How each solution best supports clients in today’s competitive market

Frank Tortoro | Gary Allen | Sherrie Grabot | Tim Kohn

Thursday, June 14, 2018 11:15AM 12:05PM TAX1827. The Impact of "US Tax Reform" on Compensation and Employee Benefits

"US Tax Reform" has a significant impact on the treatment of employee compensation and benefits, including executive compensation, fringe benefits, retirement plans and new rules for tax-exempt entities. The new law has consequences for both employers and employees. This session will provide an overview and analysis of the changes.

Learning objectives:• Identify the tax consequences to employers and employees regarding new rules surrounding fringe benefits• Interpret the impact of changes to the §162(m) $1 million deduction limit for public companies, including transition relief• Analyze a new opportunity to defer taxation on stock options and restricted stock units• Appraise the impact on tax-exempt organizations, including the 21% excise tax on highly compensated employees

Eddie Adkins CPA

Thursday, June 14, 2018 11:15AM 12:05PM TAX1828. Investments To be announced Darren Neuschwander Thursday, June 14, 2018 11:15AM 12:05PM TAX1829. Post-Mortem Tax Planning To be announced Stephanie Heilborn Thursday, June 14, 2018 11:15AM 12:05PM TAX1830. International Session TBD To be announced To be announced Thursday, June 14, 2018 11:15AM 12:05PM FIN1816. Data-Driven Leader Session 3: Enabling

a Data-Driven Culture (Repeat)In this third session, you’ll learn what it takes develop and enable a data focused culture. To be successful as a data-driven organization, every individual must understand how to leverage data to make better decisions on a daily basis. This session will explain practical approaches to empowering your team to be data driven and proactive rather than reactive. A market-focused, proactive approach encourages innovation throughout the organization.

This session is part 3 of a multi-session program to earn the Data-Driven Leader digital badge.

To earn the badge, attendees much attend all 4 Data-Driven Leader sessions and any 1 session from the Human Intelligence sessions.

Rich Fox

Thursday, June 14, 2018 11:15AM 12:05PM EDG1819. Confessions of an Introvert One dimension of diversity in the workplace that is not often discussed is introversion versus extroversion. This session will discuss the differences in these two personalities and the way they each approach the workplace. This session is open to both Introverts and Extroverts as we will dive into the reasons behind some of each other’s actions (that we probably don’t understand) and learn ways to collaborate effectively with each other.

Learning objectives:• Identify the personalities that you work with regularly as Introverts or Extroverts and understand their working style and communication preferences• Develop communication strategies based on the knowledge of these preferences to increase collaboration within your teams.

Jessica Cormier

Thursday, June 14, 2018 11:15AM 12:05PM EDG1820. Creating Extraordinary Content Learn about how to create extraordinary content for use in marketing materials or internal training or presentations for prospective employees whether you are in public practice or private industry. Practice how to start from scratch when tasked with creating content and get tips that you can use over and over again.

Learning objectives:• Attendees will learn how to identify an audience for content and tailor content for that audience• Attendees will also learn techniques for brainstorming and starting from scratch when tasked with creating content.

Chris Wittich

Thursday, June 14, 2018 12:05PM 1:15PM Lunch Thursday, June 14, 2018 12:15PM 1:05PM FMA18NL07. Lunch & Learn:

Information Security and Cyber Liability - The Risk That Could Shut Your Doors

This session will provide insight into some of the cyber risks your firms are facing. We'll share recent risks, what to watch for, and look at some of the challenges of staying ahead of the bad actors. Attend this session to gain a better understanding of the cyber risks your firm faces.

Pre-registration is required for these lunch sessions – seats are limited.

Stephen Vono | Robert Ferrini

Thursday, June 14, 2018 12:15PM 1:05PM FIN18NL02. Lunch & Learn: Prepare for Cyberattacks Across the Globe

How will hackers try to destroy business in 2019 and beyond?

Join us in this session and leave knowing how to:

• Identify how cybercriminals are hacking everyday objects from security cameras and televisions, using cryptocurrency scams;• Recognize the new ways cybercriminals may hold your data hostage;• Recall why international and state-sponsored cybercrimes are on the rise; and• Select steps you can take to be prepared.

Pre-registration is required for these lunch sessions – seats are limited.

Byron Patrick | Russell Safirstein CPA

Thursday, June 14, 2018 1:15PM 2:30PM ENG1831. Practitioners Roundtables (1): Human Resources

Practitioners Roundtable to facilitate discussion on Human Resources, Information Technology and Business Development

Learning objectives:• Discuss best practices in internal CPA Firm management and administration• Learn from experiences of other participants.

Ann White PAFM | Bob Biddle PAFM

Thursday, June 14, 2018 1:15PM 2:30PM ENG1832. Practitioners Roundtables (2): Technology

Practitioners Roundtable to facilitate discussion on Human Resources, Information Technology and Business Development

Learning objectives:• Discuss best practices in internal CPA Firm management and administration• Learn from experiences of other participants.

Roman Kepczyk CPA, CITP, CGMA, LSS BB

Thursday, June 14, 2018 1:15PM 2:30PM ENG1833. Practitioners Roundtables (3): Business Development

Practitioners Roundtable to facilitate discussion on Human Resources, Information Technology and Business Development

Learning objectives:• Discuss best practices in internal CPA Firm management and administration• Learn from experiences of other participants.

Jeanie Price PAFM | Larry Sheftel PHR, SHRM-CP, PAFM

Thursday, June 14, 2018 1:15PM 2:30PM ENG1831. Practitioners Roundtables (1): Human Resources

Practitioners Roundtable to facilitate discussion on Human Resources, Information Technology and Business Development

Learning objectives:• Discuss best practices in internal CPA Firm management and administration• Learn from experiences of other participants.

Ann White PAFM | Bob Biddle PAFM

Thursday, June 14, 2018 1:15PM 2:30PM ENG1832. Practitioners Roundtables (2): Technology

Practitioners Roundtable to facilitate discussion on Human Resources, Information Technology and Business Development

Learning objectives:• Discuss best practices in internal CPA Firm management and administration• Learn from experiences of other participants.

Roman Kepczyk CPA, CITP, CGMA, LSS BB

Thursday, June 14, 2018 1:15PM 2:30PM ENG1833. Practitioners Roundtables (3): Business Development

Practitioners Roundtable to facilitate discussion on Human Resources, Information Technology and Business Development

Learning objectives:• Discuss best practices in internal CPA Firm management and administration• Learn from experiences of other participants.

Jeanie Price PAFM | Larry Sheftel PHR, SHRM-CP, PAFM

Thursday, June 14, 2018 1:15PM 2:30PM PST1857. Security Fundamentals As new Cybersecurity threats continue to emerge, the ongoing challenges around proper risk mitigation remain a dynamic obstacle for organizational leadership. Organizational success is driven by the support of its leadership and effective user awareness. This session will discuss the continued and emerging cybersecurity threat landscape, governance expectations and the techniques used to focus risk management strategies. Topics will include InfoSec governance, current security threats/risks/mitigation strategies, threat intelligence, cloud/vendor risk management, and incident response.

Steve Ursillo CPA

Thursday, June 14, 2018 1:15PM 2:30PM PST1858. Ask the TECH+ Expert Still have unanswered questions from the conference? Tap into the minds of a handful of the professions leading technology minds. In this interactive panel discussion, you'll have the opportunity to ask your questions on a variety of topics. Learning Objectives:• Access to some of the leading technology thought leaders in the profession• Last chance to ask any unanswered questions before you leave the conference

Jim Boomer | Jim Bourke CPA, CITP, CFF, CGMA | Dwayne Bragonier CPA, CA, CITP, CA.IT | Donny Shimamoto | Marc Staut

Thursday, June 14, 2018 1:15PM 2:30PM PST1859. Being Anticipatory - Collaborating on the Hard Trends

Here we are at the end of Engage 2018. Can you fit one more idea in your brain? This session is designed to give you a framework, and an opportunity to collaborate with peers, to prioritize your action plan. We will discuss how to gauge the riskiness of new ideas against trends we are encountering. This session is designed to be interactive and to help you leave with the start to a plan.

Learning objectives: • Understand and identify hard and soft trends• Use this understanding to drive strategic management and outcomes for your business

Samantha Mansfield | Kalil Merhib

Thursday, June 14, 2018 1:15PM 2:30PM TAX1831. 1031 To be announced Marty Verdick Thursday, June 14, 2018 1:15PM 2:30PM TAX1832. Section 1042 - Tax free Sale of

Business to ESOPTo be announced Mary Josephs

Thursday, June 14, 2018 1:15PM 2:30PM TAX1833. Reading a Trust Document for Income Tax Practitioners

This session will teach the CPA how to identify the most important parts of the trust document and how to identify the boilerplate. After completing this session the CPA will have a much better understanding of how read and understand the most important parts of a trust document.

The session will: • Focus on the types of trusts CPAs will most frequently encounter.• Learn the different types of trusts a CPA will encounter e.g. revocable trusts, marital deduction trusts, spousal lifetime access trusts (SLATs), charitable remainder trusts (CRTs),grantor trusts, grantor retained annuity trusts (GRATs) and more. • Learn to identify the type of trust and the language which trigger certain tax consequences.

Jeremiah Doyle LL.M. (Taxation)

Thursday, June 14, 2018 1:15PM 2:30PM TAX1834. IRS Update: Hot Tips on Tax Penalties The number of accuracy-related penalties assessed against individual taxpayers increased from 58,366 in 2005 to 499,190 in 2016. That is nearly a 900% increase over the past decade! Are there more bad taxpayers? Or, is the IRS just getting more aggressive about asserting penalties? Regardless of the answer, responsible tax practitioners must understand what triggers a penalty assessment and how to protect their clients and themselves against such assessments. This seminar will review the standards and transactions that can trigger penalties and how to defend against them. Learn when the IRS will impose penalties. Understand the procedures the IRS uses to impose penalties. Develop strategies to defend against penalties and advise clients who may want to engage in risky conduct.

Bryan Skarlatos LL.M. (Taxation)

Thursday, June 14, 2018 1:15PM 2:30PM FIN1817. Human Intelligence: Simplifying Complex Problems

It’s an increasingly complex world, and that means you need to solve increasingly complex issues. In this session you will learn new problem-solving skills to help you and your team tackle your biggest challenges.

To be announced

Thursday, June 14, 2018 1:15PM 2:30PM EDG1821. Actionable Body Language Tips for Professionals

This session will focus on body language in meetings, during presentations, and in social settings. Our messages are portrayed significantly by our non-verbals. Learn how to be magnetic to others! This session will test participants on their own body language skills and how to effectively read body language cues from others.

Elizabeth Pittelkow CPA, CGMA, CITP

Thursday, June 14, 2018 1:15PM 2:30PM EDG1822. Leadership in the Profession Most of us are not going to be thrust into a leadership role with lots of responsibility early in our careers. It can take time to build the connections and credibility for that to happen. Here's a secret: Volunteer leadership in the CPA profession is your shortcut. This is about more than just passing an exam and "getting your CPA" to slap on your resume.

In this session we'll discuss:• How to leverage involvement in the profession and our professional associations to build leadership skills, network connections, and credibility all at once• We will help you determine how to get involved and make an impact on your career and community.

Dan Griffiths CPA, CGMA

Thursday, June 14, 2018 2:30PM 2:45PM Transition Break Thursday, June 14, 2018 2:45PM 4:00PM ENG1834. Inspector Gadget Gizmos and gadgets have become an indispensable part of our digital lives – ever transforming the way we work, play and live. From cloud

computing, mobile and hybrid devices to entertainment, home automation and the Internet-of-Things – every aspect of our days are impacted by the latest technology offerings. Join Inspector Gadget as he shares cutting edge tech trends and the hottest gear that every user will want to consider in the months ahead.

Learning objectives:• Understand the latest technology trends and the impact these trends will have on next generation devices • Identify where to wisely invest in new technology, and what to avoid

David Cieslak

Thursday, June 14, 2018 2:45PM 4:00PM ENG1834. Inspector Gadget Gizmos and gadgets have become an indispensable part of our digital lives – ever transforming the way we work, play and live. From cloud computing, mobile and hybrid devices to entertainment, home automation and the Internet-of-Things – every aspect of our days are impacted by the latest technology offerings. Join Inspector Gadget as he shares cutting edge tech trends and the hottest gear that every user will want to consider in the months ahead.

Learning objectives:• Understand the latest technology trends and the impact these trends will have on next generation devices • Identify where to wisely invest in new technology, and what to avoid

David Cieslak

Thursday, June 14, 2018 2:45PM 4:00PM TAX1835. IRS Collection & Enforcement Update: What Every Practitioner Needs to Know

With more than 14 million taxpayer accounts in the IRS Collection Division inventory, IRS enforcement continues to be a priority. This session will update practitioners on the current IRS Collection initiatives and where the opportunities exist to resolve your taxpayers back-tax nightmare like a pro. Understand how the IRS Collection Division works Be able to identify the options for taxpayers to resolve their back tax debts

Eric Green JD, LL.M.

Thursday, June 14, 2018 2:45PM 4:00PM FIN1818. Strategic Planning to Reach Your Cyber Goals

You've learned a lot these past days about cybersecurity and data protection. Put this valuable information to use so you leave knowing your firm is doing everything it can to protect your clients’ sensitive information. The NIST Cybersecurity Framework can help you assess and improve your ability to prevent, detect, and respond to cyberattacks.

In this hands-on, interactive session, you will:

• Analyze the state of cybersecurity within your firm;• Compare your firm to the NIST Cybersecurity Framework; • Identify where you want to be within the NIST Cybersecurity Framework; and• Create the strategy using the CGMA Strategy Map Tool.

Marc Staut | Russell Safirstein CPA

Thursday, June 14, 2018 2:45PM 4:00PM EDG1823. Igniting Inspiration: How to Inspire Collaboration Among Teams

Ever get that feeling that if you have to sit through one more meeting without accomplishing something, you might die? Then this session is for you - think collaboration! Not just the buzz word - meaningful interactions that engage team members and empower success. In this interactive session we will explore what collaboration really looks like and how to inspire our teams to engage in collaboration on every project. The end result - no more unproductive meetings and a lot of fun in creating innovative and inspired solutions!

Learning objectives:• Learning how to use management by sticky note (MBSN) • Leveraging MBSN as a facilitator, inspiring teams to collaborate more organically.

Lindsay Stevenson CPA

Thursday, June 14, 2018 2:45PM 4:00PM EDG1824. ABC...XYZ How many generations are there now? We have multiple generations in the workplace, with Generation Z soon entering the workforce. How do we connect all of these generations to make a productive and effective work environment? In this session, you will learn about the newest generation, Generation Z, who you will be interviewing and working with you in the next couple of years, if not already. How are they similar and how are they different from the generations that come before them? Working with your peers, you will work through current challenges created by having multiple generations and flip those challenges to opportunities. These opportunities will merge the older generation's experience and knowledge with the energetic and innovative mindset of the younger generation.

Learning objectives:• Gain an understanding of what motivates each generation and how to take that understanding to create a more inclusive and efficient work environment.

Amy Cooper

Thursday, June 14, 2018 4:00PM 4:15PM Transition Break Thursday, June 14, 2018 4:15PM 5:05PM ENG1835. 50 Innovative Ideas and Practices in

50 MinutesWe often attend seminars and look for key points to take back to our firms for implementation. This session is solely devoted to that in the practice management arena. This is an interactive session where audience members will share innovative ideas they do at their firms with the group. Assistants will pass out notecards at the beginning for attendees to record ideas and then have the opportunity to share via microphones in the audience. All the ideas shared will be transcribed for distribution amongst the attendees. Jim Fahey will moderate the session and get us to 50 top ideas....and maybe beyond!

Learning objectives:• This session will give attendees a toolkit of new and innovative ideas and practices to implement at their firms in the area of practice management

Jim Fahey

Thursday, June 14, 2018 4:15PM 5:05PM ENG1835. 50 Innovative Ideas and Practices in 50 Minutes

We often attend seminars and look for key points to take back to our firms for implementation. This session is solely devoted to that in the practice management arena. This is an interactive session where audience members will share innovative ideas they do at their firms with the group. Assistants will pass out notecards at the beginning for attendees to record ideas and then have the opportunity to share via microphones in the audience. All the ideas shared will be transcribed for distribution amongst the attendees. Jim Fahey will moderate the session and get us to 50 top ideas....and maybe beyond!

Learning objectives:• This session will give attendees a toolkit of new and innovative ideas and practices to implement at their firms in the area of practice management

Jim Fahey

Thursday, June 14, 2018 4:15PM 5:05PM TAX1836. Best Ideas Panel To be announced Julie Welch | Karen Brosi Enrolled Agent | Eddie Adkins CPA | To be announced | To be announced | To be announced Thursday, June 14, 2018 4:15PM 5:05PM FIN1819. Data-Driven Leader Session 4:

Overcoming Common Challenges (Repeat)In this final session, you will learn about the common challenges of becoming a data-driven organization, including getting executive leadership buy-in, preparing for data overload, ensuring data quality, handling common talent concerns, data governance, and acting on the insights from your analysis.

This session is part 4 of a multi-session program to earn the Data-Driven Leader digital badge.

To earn the badge, attendees much attend all 4 Data-Driven Leader sessions and any 1 session from the Human Intelligence sessions.

Rich Fox

Thursday, June 14, 2018 4:15PM 5:05PM EDG1825. The BOUNCE! Elevating and Accelerating your Career in an Age of Abundance

What can you do to accelerate your career in these times of exponential change? You are living through the biggest change in the workplace as 10,000 baby boomers retire every day. This means unprecedented opportunities for young and emerging leaders. The Bounce is a concept that shows the shifts needed to make the transition from individual contributor to supervisor and leader.

Learning objectives:• You will learn about the critical skills needed to accelerate your career and take it to the next level.

Tom Hood CPA, CITP, CGMA