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Hear the latest on estate planning issues that impact you and your clients.
Can't attend in person? Attend via live webcast!
CLE (OR): Pending Approval
Conference developed by the OSCPA Estate Planning Project Committee.
- Key Tax and Estate Planning Strategies for 2019
Steven Siegel, Attorney, The Siegel Group
This session will address the most important planning strategies for most of our clients, including how to achieve optimal income tax planning in an environment when most people will not be paying federal estate taxes. We will consider the need for flexible planning instruments to anticipate the scheduled sunset of the current generous transfer tax exemption, as well as the possibility that political change may reduce the exemption before it sunsets by law. Important developments in the law that arise in 2019 will be a featured part of this session.
- Legislative & Case Law Update
Joseph Wessman III, Attorney, Witherspoon Kelley Davenport & Toole PS
This session provides an update for the 2019 legislative session cases and rulings regarding estate & trust matters finance and law professionals should be aware of.
- Gift Tax Reporting & Compliance
Alexandria Nunley, CPA, Moss Adams LLP
This session will cover gift tax reporting and compliance issues including filing requirements, definition of a gift, reportable gifts, meeting adequate disclosure, exclusions, relationship with federal estate tax, GST, gift splitting, changes under the 2017 TCJA and more.
- Planning for 199A
Greg White, CPA, Cutting Edge Tax Strategies LLC
This session will cover the basics of 199A to include the threshold amounts for estates and trusts and allocation of wages and property for estates and trusts. Greg will address the effect of Section 1014 basis step-ups on the QBID, planning strategies for estate and trusts, other tax planning strategies to maximize the QBID, and treatment of Electing Small Business Trusts (ESBTs) under Section 199A.
- Eldercare Update: Retirement, Social Security, and Medicare Decisions
Steven Siegel, Attorney, The Siegel Group
With a growing number of clients facing decisions about retirement, taking Social Security and enrolling in Medicare, this session will address developments, planning opportunities, and pitfalls to be addressed. Among the topics to be considered will be meeting required retirement plan withdrawals and avoiding the spousal rollover trap, IRA planning opportunities and avoiding costly mistakes that will invoke penalties. We will consider timing issues for Social Security claims and the rights of divorced and surviving spouses. Avoiding costly Medicare enrollment penalties will also be addressed.
- Planning for IRAs and Other Retirement Accounts after Death
Jeff Patterson, LL.M., Schwabe Williamson & Wyatt
An in-depth look at income and estate tax planning with beneficiary designation assets, including the Required Minimum Distribution rules for spousal roll-overs, inherited qualified retirement accounts and the intricacies of how those rules interplay with estate tax planning.
This event has already passed. If you have any questions, please contact us at 503-641-7200 or email firstname.lastname@example.org.
Alexandria Nunley is a tax senior manager with Moss Adams, LLP in Portland Oregon. She has practiced public accounting since 2005 providing tax compliance and consulting services to high net worth individuals, executives, closely held businesses and their owners. Her tax technical background includes gift, trust, estate, partnership and S Corporation tax and compliance. In addition to tax compliance and planning services Alexandria also provides her clients a wide range of succession services including estate and gift planning, business succession and transfer planning and charitable giving. She serves clients in various industry groups specializing in real estate and manufacturing and consumer products. Alexandria Nunley was born and raised in Portland Oregon and attended University of Oregon where she received her Bachelors of Science in Accounting.
Jeff Patterson assists clients with all aspects of estate planning, charitable planning, advanced estate and gift tax planning as well as probate and trust administration. He frequently provides training for CPAs, tax consultants, financial advisors, insurance professionals, and real estate agents on a wide range of tax and estate planning topics.
Jeff is a 2002 graduate of Lewis & Clark Law School and also holds Music Performance degrees from the University of Houston and the Eastman School of Music. He played trumpet in the Rochester Philharmonic and several other orchestras and bands before finding a love for the law and helping families plan for their immediate and long-term futures.
Jeff has served on faculty with Liberty University in the Graduate Business department, and he is very active in the Central Oregon community. He serves on several local boards, including the KIDS Center Advisory Board and the Guardian Group Advisory Board. A native of Texas, he has adapted to the Northwest and enjoys skiing, mountain biking, Crossfit, and coaching his two young sons’ baseball and football teams.
Steven Siegel, LLM (Taxation), JD is president of The Siegel Group, which provides consulting services to attorneys, accountants, business owners, family offices and financial planners. Based in Morristown, New Jersey, the Group provides services throughout the United States.
Mr. Siegel is the author of many books, including: The Grantor Trust Answer Book (2018 CCH); The Adviser’s Guide to Financial and Estate Planning (AICPA 2020); Federal Fiduciary Income Taxation (Foxmoor 2019); Federal Estate and Gift Tax (Foxmoor 2016)). He is co-author of Income Taxation of Trusts and Estates, (Carolina Press 2020). He is the co-author with Richard Oshins, Esq. of The Anatomy of the Perfect Modern Trust, Estate Planning Magazine, January and February 2016.
In conjunction with numerous tax planning lectures he has delivered for the National Law Foundation, Mr. Siegel has prepared extensive lecture materials on the following subjects: Planning for An Aging Population; Business Entities: Start to Finish; Preparing the Audit-Proof Federal Estate Tax Return; Business Acquisitions: Representing Buyers and Sellers in the Sale of a Business; Dynasty Trusts; Planning with Intentionally-Defective Grantor Trusts, Introduction to Estate Planning; Intermediate-Sized Estate Planning; Social Security, Medicare and Medicaid: Explanation and Planning Strategies; Subchapter S Corporations: Using Trusts as Shareholders; Divorce and Separation: Important Tax Planning Issues; The Portability Election; and many other titles.
Mr. Siegel has delivered hundreds of lectures to thousands of attendees in live venues and via webinars throughout the United States on tax, business and estate planning topics on behalf of numerous organizations, including The Heckerling Institute on Tax Planning, Notre Dame Tax and Estate Planning Institute, CCH, National Law Foundation, AICPA, The Kansas City Estate Planning Symposium, Yale School of Management; U. of Chicago Business School, Western CPE, the National Society of Accountants, Cohn-Reznick, Foxmoor Education, many State Accounting Societies and Estate Planning Councils (including: The California CPA Society, The Southern Nevada Estate Planning Council; the Oregon CPA Society; the Southern Arizona Estate Planning Council; the Georgia CPA Society) as well as on behalf of many private companies.
He is presently serving as an adjunct professor of law in the Graduate Tax Program (LLM) of the University of Alabama (teaching Income Taxation of Trusts and Estates), and has served as an adjunct professor of law at Seton Hall and Rutgers University law schools.
Mr. Siegel holds a bachelor’s degree from Georgetown University (magna cum laude, phi beta kappa), a juris doctor from Harvard Law School and an LLM in Taxation from New York University Law School.
Joseph "Joe" Wessman III has a substantial tax practice with an emphasis on tax controversies and tax planning for closely held businesses. Joe routinely advises clients regarding IRS, Department of Labor and Business and Occupation Tax Audits, as well as other state, federal, and local tax controversies. He also provides tax and accounting advice relating to structuring and documentation of partnership and limited liability companies, mergers and acquisitions, reorganizations, asset sales and purchases of businesses, and other day-to-day transactional matters. Joe advises clients on personal, gift, and estate tax planning, as well as corporate tax planning. He also undertakes due diligence and advises businesses regarding debt-financing, private placements and public offerings of securities. Joe joined Witherspoon Kelley in 1979.
Greg White, CPA-WA, has practiced tax accounting for more than 35 years. He is founder, shareholder, and President of CPA firm WGN, P.S. in Seattle, Washington, which serves a successful entrepreneurial client base. He also owns and operates State of the Art Tax, LLC, a tax education company. Greg is in his tenth year as an adjunct professor at the Golden Gate University’s Seattle Campus where he teaches capital assets, tax accounting, and individual taxation. Greg is licensed to practice in and has argued cases before the U.S. Tax Court. He has been named “Top 50” IRS Practitioner by CPA Magazine.
Greg has extensively presented tax CPE, predominantly on the west coast, over the last decade and has written and presented live courses and webinars for CCH and others nationally. He has presented tax topics in the Pacific Northwest on TV including spots on KOMO TV, King TV, and Northwest Cable News. He is frequently in contact with Treasury, IRS, and other top government officials in Washington, D.C. as to late breaking guidance from the government and has been involved in making recommendations to them to help practically shape federal tax legislation and administrative guidance.