| Federal And Massachusetts Tax Changes
Planning For The Future
Please Note: This course has already
been held.
Date: Friday, December 05, 2003
Location: Suffolk University Law School, 120 Tremont St., Boston, MA
Time: 09:00 AM - 04:00 PM
Faculty
Schedule/Agenda
Registration Information
Unable to attend but are interested in the course materials?
Purchase Here! |
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In 2003, we experienced many changes in the fields of estate planning and tax planning. In May, the federal government revised a number of income tax rules. Since last year we have been wrestling with revised federal estate taxes and the decoupling of the Massachusetts estate tax from the federal regime. At the same time, a number of tax court cases have raised questions about the use of business entities in estate planning, especially family limited partnerships. In addition, we have had to deal with new regulations on split dollar life insurance often used in estate and business succession planning. While this has been taking place, many families have been constrained by losses in the stock market and confused by planning options available for college savings. Families are also dealing with tax issues and new state regulations impacting transfers by elder family members for Medicaid planning.
This unique program combines this year's hot topics into one cohesive day of continuing education for lawyers, CPA's, financial planners, and others who work in estate planning and related areas. This is a "don't miss" program which will provide real value because of the comprehensive subject content and course materials. Our expert speakers are being brought in from all over New England for this special program.
Attend and Learn:
- The direction of the federal and state government on major tax issues
- The current thinking on planning techniques
- How practitioners have begun to deal with the changes
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Susan A. Atlas
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Adjunct Professor, Suffolk University Law School
Assistant Professor and Director of Paralegal Program at Bunker Hill Community College |
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William Corbett
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Suffolk University Law School, Boston, MA |
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Stephen Houlihan
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MetLife-US Insurance and Financial Services, Boston, MA Adjunct Faculty, Suffolk University Law School, Boston, MA |
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Alfred J. O'Donovan, JD, LLM
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Shapiro, Haber & Urmy LLP, Boston, MA Adjunct Faculty, Suffolk University Law School, Boston, MA |
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Peri Ann Aptaker, Esq., CPA/PFS, CFP®, CBA
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Kahn Litwin, Renza & Co., Ltd., Providence, RI |
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Margaret A. Muldoon, JD, LL.M.
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Is Assistant Vice President of MetLife’s Financial Solutions Group. Meg is responsible for managing the Case Consulting Unit (CCU), for driving and enforcing the quality of advice standards for the MetLife’s financial planning program, and for the development and delivery of training curriculum for planners, case design units and agency management. Prior to joining the Financial Solutions Group, Meg was the Financial Planning Specialist at Baystate Financial Services, a New England Life Insurance Company agency responsible for the production and delivery of financial plans and for managing the planning unit. Prior to joining Baystate Financial Services, Meg was Senior Counsel in the Estate and Business Planning Section of the Law Department for MetLife where she specializes in estate and business succession planning. Meg is a frequent speaker on advanced sales topics and is an Adjunct Professor in the Tax Program at Suffolk University Law School. |
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| S C H E D U L E / A G E N D A |
| 9:00 |
Welcome & Introduction
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David Correira, Esq., Chair
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| 9:10 |
Highlights of Federal Income Tax Changes Arising from the Jobs & Growth Tax Relief Reconciliation Act of 2003 |
- Tax Rates, Marriage Tax Penalty, Capital Gains, Dividends, Depreciation, Alternative Minimum Tax
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| 9:50 |
Federal & Massachusetts Estate Taxes, Where Do We Go from Here? |
- Decoupling of the Estate Tax & Planning Options; Disclaimers; State QTIP Trusts
Susan A. Atlas, Esq., LL.M.
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| 11:05 |
Family Limited Partnerships and Limited Liability Companies |
- Valuation Discounts, Economic Substance, Gift on Formation, Chapter 14 Restrictions, Strangi II and the Role of Code §2036
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| 12:00 |
Lunch (on your own) |
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| 1:00 |
College Planning and Tax Savings Options |
- Education IRA's, HOPE & Lifetime Learning Credits, 529 College Savings Plans, College Planning for the Closely-held Business Owner, Financial Aid Secrets
Peri Ann Aptaker, Esq., CPA/PFS, CFP, CBA
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| 1:50 |
The New Split-Dollar Regulations & Their Impact on Estate & Business Planning |
- Leveraging Life Insurance to Accomplish Planning Goals
Stephen P. Houlihan, Esq. & Margaret A. Muldoon, Esq.
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| 3:05 |
The Tax & Regulatory Regime Governing Disability Trusts and a Timely Update on Revised Medicaid Rules in Massachusetts |
David J. Correira, Esq.
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| Date: |
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Friday, December 05, 2003 |
| Tuition: |
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Tuition is $199; $179 for attorneys admitted to the Bar after 2000. A limited number of partial scholarships are available. Please submit a written request via fax 617-305-3099.
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| Walk-Ins: |
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Space is limited. Registrations at the door are welcome, but please register in advance to reserve a seat and your written course materials or call to confirm space availability.
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| Refunds: |
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Written requests for cancellations received via fax or email 24 hours prior to the program will be granted a refund, minus a $15 charge. If you cannot attend, you can send a substitute, otherwise you will receive the written course materials.
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| Location: |
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Suffolk University Law School, 120 Tremont St., Boston, MA
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| Credit: |
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Approved for CLE Credit in NY, RI, NH, VT & ME
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Special
Needs: |
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If you have special needs addressed by the Americans with Disabilities Act, please notify us as soon as possible.
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Directions to the Law School.
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Unable to attend but are interested in the course materials?
Purchase Here! |
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