AGENDA

8:00 – 8:30am Breakfast, Registration and Networking with Sponsors

8:30 – 8:45am Welcome and Introductions

8:45 – 9:35am ASSET PROTECTION PLANNING WITH OFFSHORE TRUSTS
HOWARD ROSEN, JD - Donlevy-Rosen & Rosen, P.A. - Coral Gables, FL
Asset protection planning is the process of protecting a client's assets from future creditor claims. In our litigious society, every business owner, professional, and high net worth individual is at risk. Assets can be taken by creditors, judgments, and divorce. The key to successful wealth preservation is advance planning. This presentation will discuss which clients should consider this type of planning, the limitations inherent in domestic asset protection planning, how the offshore trust actually functions to effectively protect assets, and related issues surrounding such planning techniques.

9:45 – 11:00am INBOUND WEALTH PLANNING
SUZANNE L. SHIER, JD - Trust and Advisory Services, Northern Trust - Chicago, IL
With the ever-evolving nature of international tax, the non-U.S. resident or non-U.S. citizen with activities in the United States and their U.S. advisors need to be aware of fundamental, international tax principles to avoid the unintended application of U.S. federal taxes. Determining exactly whose income, gains, and assets are subject to U.S. federal taxes is complex and requires a comprehensive approach without shortcuts. And, just when the general rules of international tax principles under the Internal Revenue Code and related Treasury regulations have been reviewed and applied, an applicable international tax treaty or a new tax law can change everything. This session will discuss the jurisdictional reach of the U.S. income tax and the U.S. estate, gift, and generation-skipping transfer tax system. The U.S. tax system is one of the most aggressive in the world, but effective planning can mitigate its effect.

11:00 – 11:20am Break and Networking with Sponsors

11:20am – 12:10pm BOTH SIDES NOW – TAXPAYER AND IRS VIEWS OF THE IRS AUDIT PROCESS AND TRENDS
MARTIN E. BASSON, JD - Former Supervisory Attorney, IRS Estate & Gift Tax Division; Tax Consultant - Boynton Beach, FL
Having worked as a supervisory attorney in the IRS Estate & Gift Tax Division for over thirty years, and for the past four years representing private clients in audit disputes with the IRS, Marty Basson has looked at audits, as Joni Mitchell so eloquently penned, “From both sides now.” This session will discuss the IRS audit and appeals process in detail, looking at potential issues from both the perspective of the IRS and that of the taxpayer’s representative. It will also cover audit trends, recent case law dealing with the valuation of art, valuation of closely held entities, penalties, and other relevant issues to those who practice in the area of estate and gift taxation.

12:10 – 1:25pm Luncheon and Networking with Sponsors

1:25 – 2:40pm ESTATE PLANNING FOR BUSINESS OWNERS
CHARLES D. (“SKIP”) FOX IV, JD, AEP (DISTINGUISHED) - McGuireWoods LLP - Charlottesville, VA
This session will examine the non-tax and tax issues that confront estate planning professionals in advising clients on the succession of a family or closely held business from set of owners to another. On the non-tax side, the dynamics of working with older and younger generation family members will be examined as will the steps in the development of a plan and dealing with a plan that shows signs or trouble or causes disharmony. On the tax side, different strategies for minimizing the tax cost of transferring ownership and control from the current owners to family members and new owners will be examined. Among the techniques are gifts, capital structures, installment sales, GRATs, buy-sell agreements, and redemptions. Some attention will be paid to the unique challenges of dealing with S Corporations in business succession planning.

2:50 – 3:40pm THE ADVISOR’S GUIDE TO LIFE INSURANCE: OPENING THE “BLACK BOX” OF THE LIFE INSURANCE CONTRACT WITH CASE STUDIES
R. MARSHALL JONES, JD, CLU, CHFC, AEP - Jones Lowry - Miami, West Palm Beach and New York
WAYNE TONNING, FSA - M Financial Group - Portland, OR
Life insurance policies are too often over-sold and too seldom over-perform. This presentation is dedicated to reversing that result. What’s inside the “Black Box” of the insurance contract? What are the various types of Trust Owned Life Insurance policies and how do you compare them? How do you evaluate an existing portfolio of insurance? How do you analyze competing proposals for new insurance? What are the sometimes subtle differences between plans that succeed and those that fail?

3:40 – 4:00pm Break and Networking with Sponsors

4:00 – 4:50pm THE EVOLUTION OF AN INVESTMENT FIDUCIARY’S ROLE IN ESTATE PLANNING
HAROLD EVENSKY, CFP®, AIF - Evensky & Katz/Foldes Financial Wealth Management - Coral Gables, FL
The most commonly cited reasons for estate planning are protecting assets and effectively passing on property to loved ones. The appointment of an investment fiduciary is also a significant choice for clients and their families. This session will provide historical perspectives and updates on the current investment fiduciary debate, and potential actions, and discuss the following: the ERISA Plan and Prudent Man Rule; Third Restatement and the duty of a delegated trustee; the Uniform Prudent Investor Act; legal responsibilities of charitable trustees and directors; implications of the Dodd-Frank Act and a uniform fiduciary rule; SEC developments; and recent DOL rules addressing conflicts of interests in retirement advice.

4:50 – 5:20pm QUESTION AND ANSWER SESSION WITH SYMPOSIUM SPEAKERS

5:20 – 5:30pm Conclusion

Approved for 7 hrs. of Florida CLE (Certification: Elder Law – 7 hrs.; Wills, Trusts & Estates – 7 hrs.); 7 hrs.  of CFP CE; 7 hrs. of Florida insurance; also qualifies for 7 hrs. of self-reported CPE for Florida CPAs and 7 hrs. of CIMA and CTFA CE

HOW TO REGISTER

EPC 2016 Symposium Registration Form

1. Download and fax or email Symposium registration form, then pay online via PayPal or credit card – Click BUY NOW below.

2. Download and mail Symposium registration form with check payable to EPC of Greater Miami or credit card information to EPC of Greater Miami, c/o Manageability, 1821 Hillandale Rd., Suite 1B-320, Durham, NC 27705-2659

3. Download and fax Symposium registration form with credit card information to 919-287-2711

4. Download and email Symposium registration form with credit card information to info@epcmiami.org

EPC 2016 Symposium Complete Agenda and Registration Form

Symposium Registration Fee

EPC Members $225.00 USDNon-Members $250.00 USDFull-time Students $95.00 USD

Thank you to our Sponsors!

PLATINUM

GOLD

​SILVER