ESTATE AND TRUST CONFERENCEJUNE 18 | LOS ANGELESJUNE 19 | SAN FRANCISCO WEBCAST

CALCPA.ORG/EST(800) 9-CALCPA

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Overview:CPAs, attorneys and financial planners serve as guides for clients who want to protect their businesses and wealth through estate planning. As the regulations and legislation surrounding succession planning, health care directives, transfers of assets, gifts, trusts and other keys to estate planning continue to evolve, so do the skills and knowledge necessary for their advisers. Gain in-depth understanding, effective strategies and connections with expert professionals who specialize in this area at the 2015 Estate and Trust Conference. Don’t miss this popular conference to learn how to better serve your clients and build your estate planning practice.

Designed for: CPAs, attorneys and financial professionals involved in estate and gift tax planning and compliance; other estate planning professionals; practitioners with high net-worth clients and clients with interests in closely held businesses.

Credit Information: CPE: 8 Hours CFP: 8 Hours MCLE: 6.5 Hours LS-EP: 6.5 Hours CTEC-Fed: 5 Hours IRS-TX 5 Hours

CONFERENCE OVERVIEW

Welcome

Estate Planning Update

BREAK

Portability in 2015

Planning for Digital Assets

LUNCH (Plated lunch provided)

1041 Taxes, Tax Rates and Planning

BREAK

Practical Steps to Reviewing Existing Life Insurance

Property Tax Issues with Legal Entities

Adjourn

AGENDA AT-A-GLANCE8:30

9:45

12:00

11:10

9:55

2:10

1:00

2:20

04:30

8:35

3:20

CONFERENCE PLANNING COMMITTEE

Donita M. Joseph, CPAConference Co-ChairWindes, Inc.

Tammy R. Vogsland, CPAConference Co-ChairC&D LLP CPAs & Advisors

Elliot L. Shell, CPAMaginnis Knechtel & McIntyre LLP

Gary K. Chan, J.D., CPA, PFSTemoArjani LLP

Erin S. Fukuto, CPARaimondo Pettit Group

Monica Goel, Esq.Tredway, Lumsdaine & Doyle, LLP

Laura J. Kauls, CPA, MBTMcDowell Dillon & Hunter AC

Dennis I. Leonard, Esq.Ramsbacher Prokey & Leonard LLP

Jacqueline A. Patterson, J.D., MBT, CPABuchanan & Patterson, LLP

ESTATE AND TRUST CONFERENCEJUNE 18 | Los Angeles Airport JUNE 19 | San Francisco & Webcast Westin Los Angeles Airport • 5400 West Century Blvd. Los Angeles, California, 90045

Hyatt Regency Embarcadero • 5 Embarcadero CenterSan Francisco, CA 94111

8:30

8:35

9:55

1:00

2:20

2:10

3:20

4:30

SESSION DETAILSWelcome

Donita M. Joseph, CPAConference Co-ChairWindes, Inc.

Tammy R. Vogsland, CPAConference Co-ChairC&D LLP CPAs & Advisors

Estate Planning Update• New developments• New cases• New rulings

• Tangible property regulations

Andrew M. Katzenstein, Esq.Proskauer Rose LLP

BREAK

Portability in 2015• Client communication• Do you need to amend the trust?• Form 706 preparation

• Simplified method• Other compliance issues

• Final regulations?• Checklist for planning: Include chart/tool for client

Keith Schiller, Esq.Schiller Law Group, A PLC

Planning for Digital Assets• Planning for client’s succession, incapacity or death• Access and distribution of digital assets and accounts

(online banking and finance, social media, legacy assets)

• Fiduciary responsibilities, authority and selection• Privacy laws, ownership, terms of service and access• Role of advisor and data security issues• Practical issues / digital inventories

J. Timothy Maximoff, Esq. Hoge Fenton

LUNCH (Plated lunch provided)

1041 Taxes, Tax Rates and Planning• Tax cost of accumulating taxable income• Distributing capital gains• Net investment income tax planning• Planning strategies• Fiduciary accounting elections

Jeremiah W. Doyle IV, Esq.Senior Vice President BNY Mellon Wealth Management

BREAK

Practical Steps to Reviewing Existing Life Insurance• Evaluating existing policies for current needs• Identifying problem policies• Common problems with ILITs• Valuation issues• Housekeeping• Beneficiary ownership designations

• Incidents of ownership• Checklist for planning: What to look for during evaluation

process

Dana Hollinger, J.D.Dana Hollinger Group

Property Tax Issues with Legal Entities• Statutory and regulatory framework• Relevant cases• Avoiding reassessments• Available exclusions• Other compliance and tax issues in real property transfers

• BOE 100 Form and late filing penalties• Transfer tax compliance

Bradley R. Marsh, Esq.Greenberg Traurig

Richard S. Moon Tax Counsel IVState Board of Equalization

Adjourn

9:45

11:10

12:00

REGISTRATION INFORMATION

VIEW AGENDA ONLINE calcpa.org/EST

Register Onlinecalcpa.org/EST

Conference RegistrationJune 18, 2015Los Angeles Airport | 5151186A

June 19, 2015San Francisco | 5151186BWebcast | 5151186C

Member $325 | Nonmember $425

Want to pay using a CPE discount program?CalCPA Education Foundation member discount programs offer great value and can be used for conferences, courses, staff training, and CPE Weeks, now including exclusive Luxury CPE destinations. calcpa.org/discounts

Learn more about discount programs (800) 922-5272 or calcpa.org/discounts

ContactCalCPA Education FoundationP.O. Box 45066San Francisco, CA 94145-0066

(800) 922-5272(888) 868-8558 Faxcalcpa.org

Materials for this conference are provided in PDF format. Three business days before

the conference, they will be accessible via calcpa.org/MyEvents.

Registration PolicyAll registrations are taken on a first-come, first served basis. The CalCPA Education Foundation reserves the right to refuse admission to any individual whose behavior it deems inappropriate.

Cancellation PolicyIf you need to cancel your registration, you must cancel four business days prior to the event to receive a full refund. After that time a refund will be given less a $125 cancellation fee. No refunds will be given for no-shows.

VPE no-shows will have the number of registered CPE hours deducted from their VPE credit.

Coupon no-shows will forfeit the coupon used to register. For registration policies please go to calcpa.org/policies.

Note: Topics and speakers are subject to change. For up-to-date information, please go to calcpa.org

CalCPA Education Foundation is registered with the National Association of State Boards of Accountancy (NASBA),

as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or www.learningmarket.org.

View all upcoming conferences calcpa.org/conferences

View catalog onlinecalcpa.org/catalog

VPE

80

CalCPA Members: $1,295

CalCPA Members: $795

CalCPA Members: $675

Coupon 10: $2,495

Save up to $1,995*80 hours of CPE

Save up to $830*40 hours of CPE

Save up to $300*24 hours of CPE

10 programsup to 8 hours of

CPE per program

VPE

40VPE

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