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Hear the latest on estate and gift planning issues that impact you and your clients.
CPE: 8 hours
CLE-OR: 7 hours
CFP: 8 hours
Businesses — save when 6+ attendees are registered. Attendees will still stay safe and socially distanced. Read more about group livestreams.
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Conference developed by the OSCPA Estate Planning Project Committee.
- Critical Trust and Estate Planning Issues in 2021
Steve Siegel, JD, LLM (Taxation), The Siegel Group
This session will address the critical trust and estate planning decisions in 2021. Have law changes occurred to alter how planning should be done? What is the status of grantor trusts, SLATs, GRATs, Dynasty Trusts and other planning techniques?
- Oregon & Washington Estate Taxes
Philip N. Jones, Attorney, Duffy Kekel LLP
Both Oregon and Washington have enacted estate taxes, based loosely on the federal estate tax, but the Oregon and Washington exemptions and rates differ from the federal exemptions and rates, and the Oregon and Washington exemptions and rates differ from each other. This presentation will explore those differences, and will explore how to plan an estate subject to those taxes and how to administer estates subject to those taxes.
- Legislative Estate and Gift Tax Updates - Federal and State
Christopher Cline, JD, Riverview Trust Company
This program will discuss legislative and case law developments over the past year in the area of estate and gift taxes. It will focus on recent federal and Oregon cases, as well as any federal changes following the change of administration.
- Assisting the Survivors: A CPA's Role in the Decedent's Estate
Ed Zollars, CPA, Thomas, Zollars & Lynch LTD
The session looks at how CPAs work with clients who are handling a decedent's estate, looking at the portability decision, issues with remarriage, and the responsibilities of the CPA and client in the process. The session will also consider the impact of handling inherited retirement funds post-SECURE Act.
- Domicile Planning: What Must Be Done to Change One's Domicile
Steve Siegel, JD, LLM (Taxation), The Siegel Group
High taxes and other concerns may make a person desire to change their state of domicile. This is not as easy as it may sound, as the state being left may try to hold on to its taxpayers. What are the critical steps that must be taken to successfully change one's domicile? This session will address a checklist of what must be done in the departing state and what must be done in the new state to make the change effective.
- Pre- and Post-Death Planning for IRA & Retirement Plan Benefits Post-SECURE Act
Jeffrey Moore, Attorney, Saalfeld Griggs PC
Over the years we have all become familiar with how lifetime and post-mortem rules apply to Individual Retirement Accounts (“IRA’s”) and certain qualified retirement benefits. Nevertheless, all too often these accounts still create havoc in many estate plans — especially if the beneficiary designation applicable at a client’s death fails to accomplish the plan objectives. The SECURE Act has now thrown some additional changes at us. This presentation will discuss post-SECURE Act guidance for IRA and retirement account planning
If you would like to register for this event, please contact OSCPA at 800-255-1470, 503-641-7200, or email email@example.com.
Christopher Cline is the President and CEO of Riverview Trust Company, a boutique asset management and trust company headquartered in Vancouver Washington. Chris has spent twelve years in the trust and asset management field, and the previous 17 years as an estate planning attorney, helping ultra-high net worth families and private businesses meet their estate planning and succession needs. He is the author of The Law of Trustee Investments, published by the American Bar Association, along with six other volumes on various estate planning topics. He is a Fellow of the American College of Trust and Estate Counsel, and is a nationally recognized speaker. He received his J.D. from Hastings College of the Law.
Philip N. Jones is a partner in the law firm of Duffy Kekel LLP, with offices in Portland and Vancouver, and he is admitted to practice law in Oregon and Washington. Mr. Jones has been practicing law since 1976, primarily in the areas of estate planning, estate and gift taxation, estate and trust administration, fiduciary income taxation, tax procedure, tax controversies, and estate and trust litigation. He is a Fellow of the American College of Trust and Estate Counsel and a member of the Estate Planning Council of Portland. For twenty years he served as an Adjunct Professor of Law at Lewis & Clark Law School, where he taught Estate & Gift Taxation and Federal Tax Procedure. He is the author of numerous articles in the Journal of Taxation and other publications, and he has argued cases on behalf of taxpayers in the Oregon Supreme Court, the United States Tax Court, the Ninth Circuit Court of Appeals, and the United States Supreme Court.
Jeffrey Moore focuses his practice on estate planning, trust and estate administration, and charitable and business succession planning. Jeff works with clients and businesses to properly plan for the unanticipated events of incapacity and death, knowing that doing so reduces stress on loved ones and negative impacts on business. Jeff is the Practice Group Leader for the Estate Planning Group and is AV Preeminent Peer Review Rated with Martindale-Hubbel and top listed in Best Lawyers. Jeff's hobbies tend to revolve around his children's activities, so he currently enjoys electrical engineering, stories from the ER, tennis and ballet, as well as pickleball and trips with his wife.
Steven Siegel 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.
Edward K. Zollars, CPA-AZ is a partner in the Phoenix, Arizona CPA firm of Thomas, Zollars & Lynch, Ltd. He has been practicing for the last 36 years in the areas of taxation of individuals and closely held business. Ed is also an author and speaker for Kaplan Professional Education, Inc., handling tax related continuing education courses for CPAs. He also authors tax articles appearing on Kaplan’s Current Federal Tax Developments website and presents a weekly audio and video update on tax developments.