1 AAACPA 46th ANNUAL MEETING & EDUCATION CONFERENCE j< < ~\()RNEYCE,f!J ~ \0' ~0 <:() ~ ~ ~ g e: C) C" U') ::r> <X: ("") ("") & ff S~ 21 hours of CPE and 175 hours of CLEMCLE offered with 4 hours of Accounting and Auditing FEATURING PRESENTATIONS BY: Deborah A Butler, Esq, Associate Chief Counsel, Internal Revenue Service, presenting on FIN48 (accounting and auditing hours); Becky Chiaramida, Executive Director for Systemic Advocacy, Internal Revenue Service Jay G Foonberg, Esq, CPA, presenting his 9 Steps to a Successful Professional Practice CONFERENCE SPONSOR I n W" Investment r ' Property Exchange Services, Inc flfj1i 'lax IJeftmd Exthangt SolUlions Nalionwidt
2 I~A"" ~, 1t' ~;1 ~'" J! flll1 ~~~ t ~ GREAT Camaraderie 111 GREAT CPECLE 111 GREAT Time For The Family 111 I had 300 words to tell you about our upcoming San Francisco meeting However, the comments above sum it up! Want to know more? Call me any time or participate in our presan Francisco Phone InfoForum on Tuesday, April 28th at 2 PM EST! Simply dial and enter passcode , '~ ' See you there! E Martin Davidoff ~ President ~ "~,~ i~~ ~~mj 1IfImBJrIm) ~'idj ~ WEDNESDAY, July 1st THURSDAY, July 2nd III \; ~ f FRIDAY, t July 3rd (;]p~ II il!l1i SATURDAY, II Juif4th SUNDAY, July 5th MONDAY, July 6th l? Z Z 0::: 0 2 Breakfast Breakfast Breakfast Breakfast 8:00 AM5:00 PM 8:30 AM12:00 NOON 8:15 AM11:45 AM 8:30 AM1 :00 PM 9:00 AM Registration Education Program Education Program Board of Directors 12:30 PM Meeting Education 9:00 AM1 0:30 AM 9:30 AM11 :30 AM Program Committee Meetings SpouseGuest Breakfast 10:30 AM12:00 NOON Meeting Chapter Leaders 9:00 AM12:00 NOON Meeting Camp AAACPA z 0 0 Z0::: W l LL «1:00 PM 12:00 NOON1:30 PM Early Bird and EC Foundation Luncheon SpouseGuest Luncheon Meeting 3:00 pm5:00 PM 1:00 PM5:30 PM 12:00 NOON4:00 PM 12:00 NOON 1:00 PM5:00 PM Registration Education Program SpouseGuest Optional Optional Event Optional Tour TourCity Tour and SF Giants vs Alcatraz Lunch at The Cliff House Houston Astros Check out Baseball Game 1:30 PM5:10PM Education Program DineAround Family DineAround l? Z Z w >w 7:00 PM9:00 PM 7:00 PM12:00 MID Welcome Dinner Camp AAACPA 7:00 pm7:30 PM See you in Reception Nashville, 7:30 PM12:00 MID Tennessee! 9:00 PM11 :30 PM 9:00 pm11 :30 PM Installation DinnerDance Hospitality Hospitality m a II III iii 11
3 ill MEETING INFORMATION Hotel Accommodations The Fairmont San Francisco, Atop Nob Hill 950 Mason Street San Francisco, CA PHONE: DIRECT: WEB: wwwfairmontcomsanfrancisco Hotel Reservations Reservations should be made by the attendee contacting the hotel directly at The AAACPA has negotiated a rate of 259 Run of House Rooms We currently have 8 rooms with double beds on reserve for families We strongly recommend making hotel reservations early The Fairmont will only guarantee our room rate until June 8, 2009 For those who wish to spend additional time at the hotel, our discounted rates will be honored from as early as June 28, 2009 to as late as July 10,2009, based on availability Hotel Amenities The Fairmont San Francisco boasts many amenities including three restaurants and lounges, health club, spa, babysitting, laundry service and onsite parking Guest room amenities include twicedaily maid service, bathrobes, inroom safe, and highspeed Internet access InternetlWireless Access: The Fairmont San Francisco features free wireless Internet access throughout their main areas Inroom wireless Internet access is available at a daily charge (per 24 hours) of 1395 Club One Fitness Center & Spa: Located on site, but owned and operated by a separate company Cost is 15day to access and includes private facilities for men and women, steam and sauna, daily class schedules, treadmills, elliptical, and other machines The spa offers massage and facials Open daily 5:00 AMI0:00 PM and weekends 7:00 AM7:00 PMThere is no pool at this location, however the following are recommended: Club One at Yerba Buena Gardens, ; Club One at Union Square, ; and The Bay Club, Babysitting: The Fairmont San Francisco uses the services of the ABC Bay Area ChildCare Agency The Agency will provide your family with childcare support during the day, evenings, weekends and holidays For information and reservations, contact the hotel's Concierge or call Agency owner Gordon Fong at Travel The Fairmont San Francisco is accessible via San Francisco International Airport (SFO) and Oakland International Airport (OAK) Ground Transportation to and from the hotel is available by shuttle, taxi or rental car Car rentals are available from the SFO car rental center Approximate cab fare to the hotel will be 3045 from SFO and 70 from OAK Van services average 15person from SFO and 30person from OAK The Fairmont provides only valet parking at a rate of 50night, which includes in and out privileges, and is open 24 hours per day Should you drive a hybrid vehicle, parking will be complimentary A car rental is not recommended, as there are many options to get around town, including the BART train system and cable cars Preferred Airlines jetbluer ":'h:l';:uii ~ JetBlue: The AAACPA has secured a 5% discount for travel from any city to either Oakland (OAK) or San Francisco (SFO) airports Travel to is valid from and return from 7678 To be able to use the discount, all travel must be booked online To book, please visit wwwjetbluecompromo and use the following code: AAACPAAnnuaI09 Southwest: The AAACPA is a business _,~partner with Southwest Airlines To make SOUTHWEST COM " a reservation, visit wwwswabizcom and " select Book Air Enter Company ID: and begin booking Camp AAACPA The AAACPA will offer two programs for the "official" Camp AAACPA program It will be operated by the ABC Bay Area Child Care Agency The Camp will run Friday, July 3 from 9:00 AM 12:00 NOONand Sunday, July 5 from 7:00 PM12:00 M[[)NIGHT Other Childrens' Activities Additional activities for those traveling with children will be arranged by Tracy De Jong and a group of parents There is an area to check on the registration form if you are interested in additional activities We will share your information with Tracy and she will be in touch directly You can also contact her directly via CPE & CLEMCLE See page 5 for details AAACPA "GREEN" Policy San Francisco has been named one of the top 10 "green cities" in the US by The Green Guide, and the second greenest US city according to Popular Science It was cited as a city that puts transit first; and dedicates more than 17 percent of its 49 square miles to parks and open space San Francisco has always been at the forefront of the green movement, especially now with hybrid taxis, a ban on plastic bags, a solarpaneled convention center, a solarpaneled scoreboard at AT&T ballpark, and scores of hotels, restaurants, attractions, and tours doing their part That being said, the AAACPA will be doing their part to host a "green" meeting Only members who have NO access to the Internet will receive hard copies of the Education Materials onsite; all others will receive CD ROM All materials will be sent via and posted online prior to the conference Members will be responsible for downloading and bringing copies to the meeting themselves Additionally, evaluation forms will only be available via an electronic survey upon conclusion of the meeting, and Certificates of Attendance will be sent once evaluations have been received Meeting Cancellation Policy Any cancellation of a conference registration must be received in writing A full refund will be given if notice is received on or before June 1,2009 Registrants who cancel after this date will be charged a 100 administrative fee Refunds or credits will not be issued to noshow registrants No refunds are available for the Alcatraz Optional Tour ticket (40) Refunds will be by check only 3
4 II EDUCATION CONFERENCE PROGRAM Current list of topics, times and faculty for San Francisco (subject to change) Thursday, July 2 1 :00 PM2:40 PM Addressing IRS Systemic Problems This presentation will focus on the latest issues, concerns, and initiatives that impact Systemic Advocacy and the National Taxpayer Advocate's Office Becky Chiaramida Executive Director for Systemic Advocacy, Internal Revenue Service Taxpayer Advocate's Office 3:00 PM3:50 PM Save your client's taxes and yourself malpractice! Learn the new developments in 1031 today! There have been many recent substantial changes to IRC 1031 tax deferred exchanges that could affect your clients in a positive manner during these negative times Come to this presentation and learn how to take advantage of the recent changes in order to help your clients through these challenging times Michael Yesk, Esq Investment Property Exchange Services, Ine 3:50 PM5:30 PM Preparing Accountings and Reports for Trusts and Estates (Accounting & Auditing) Learn how to prepare a complete package ready for court filing and presentation to the beneficiaries of an estate or trust Essential topics to be covered include California Uniform Principal and Income Act; responsibilities of CPAs, trustees and executors; and key details related to reporting Major topics include trust and estate accounting vs GAAP vs tax accounting, accountants' responsibilities with respect to preparing accountings for trust and estates, accounting entries, duties of trustees, executors and their accountants, depreciation and depletion in trust and estate accounting, and treatment of environmental expenses David Ostrove, Esq, CPA Friday, July 3 8:30 AM10:10 AM Attorneys & Accountants Working Together in Litigation Two litigation attorneys and two frequent expert witnesses (including a pair of AttorneyCPAs) will participate in a panel discussion concerning the roles of each in commercial, family and other types of litigation The panel will discuss the development of testimony, the art of persuasion and witness stand demeanor Ethical and practical issues, both of which arise with frequency when attorneys and accountants "team up;' will be considered The panel will be moderated by Attorney CPA David De Jong who both litigates and provides expert testimony MODERATOR: David S De Jong, Esq, CPA Principal, Stein, Sperling, Bennett, De Jong, Driscoll & Greenfeig, Pc Andrew W Hutton, Esq, CPA Bruce Dubinsky, MST, CPA, CVA, CFE Managing Director, Duff & Phelps, LLC Anthony J Diaz, Esq, CPA Law Firm of Anthony J Diaz, PA Peter G Bertrand, Esq Buchalter Nemer, A Professional Corporation 10:20 AM12:00 PM Current Enforcement Priorities This presentation will discuss the latest updates and initiatives dealing with the Office of Chief Counsel Deborah A Butler, Esq Associate Chief Counsel, Internal Revenue Service 1:30 PM3:10 PM FIN 48 Panel (Accounting & Auditing) FIN 48 has been called an audit road map for taxing authorities Taxpayers faced with requests from taxing authorities for FIN 48 workpapers will find that the increased disclosures FIN 48 requires for uncertain tax positions may provide a wealth of information about the weaknesses in a taxpayer's position, including counsel's views on the merits of the transaction and its likelihood of success on audit Join an expert panel to discuss what FIN 48 is, how it works, its impact on attorneyclient privilege, and recent developments in the case law relating to the forced production of potentially privileged materials l Richard Walton, Esq, CPA BuchalterNemer, A Professional Corporation Jennifer Shearer, Esq Partner, Ernst & Young Deborah A Butler, Esq Associate Chief Counsel, Internal Revenue Service 3:30 PM5:10 PM Estate Tax Return, Form 706 PanelPostMortem Planning This panel will concentrate on issues arising in the planning, preparation and audit of federal estate tax returns including valuation issues In addition to issues relating to inclusion of assets and deductions, the panel will discuss alternate valuation, special use valuation and qualifying for payments of estate tax installments Emphasis will be given to predeath and post mortem planning as well as audit issues and tax administration Henry l Glasser, Esq, CPA Kyle Martin, Esq Estate and Gift Tax Manager, Internal Revenue Service Charles Cowden, CPA Cowden Neale, CPAs Saturday, July 4 8:15 AM9:55 AM 9 Steps to a Successful Professional Practice This program applies to any professional Older lawyers like it because it is a refresher course and reaffirmation of those things being done right in a professional practice It also gives a heads up for those things not being done right in a changing world Younger lawyers like it because it teaches them something not taught in Law School Jay G Foonberg, Esq, CPA 4
5 r~' ill 10:05 AM11 :45 AM Tax Exempt Organizations This program will focus on governance issues, insider compensation issues, and the implications of exempt organizations undertaking transactions with insiders Brian Yacker, Esq, CPA Partner, Windes & McClaughry Accountancy Corporation Monday, July 6 9:00 AM9:50 AM The Integrated Estate PlanThe Basic Structure, Offshore and Domestic Planning Opportunities An overview of a structure design that integrates asset protection with estate planning concepts The structure is also designed to provide flexibility to a client (regarding control and benefits retained over assets) with minimal lessening of the asset protections A comparison between the use of offshore trusts and domestic trusts will also be explored I Edward D Brown, Esq, CPA Principal, Engel & Reiman, pc OPTIONAL SpouseGuest Tour City Tour and Lunch at The Cliff House EVENTS FRIDAY, JULY 3, 12:00 NOON4:00 PM Join us as we journey via trolley through the city of San Francisco for a brief city tour, while on our way to the famed Cliff House The Cliff House was visited by US Presidents and prominent families such as the Hearsts The Cliff House that stands today is preserved as part of the Golden Gate National Recreation Area Guests will enjoy lunch in the casual Bistro where the views of the ocean and beach are considered breathtaking Ticket price: 60person*, All pricing is for adults and children 9:50 AM11 :05 AM Reported Cases Interest to Advisors Recent cases involving various aspects of asset protection will be summarized Planning opportunities that arise from these recent cases will be discussed Also, pitfalls to avoid will be discussed, based on what can be learned from the holdings of these cases Barry S Engel, Esq Founding Principal, Engel & Reiman, pc 11:15 AM12:05 PM Asset Protection Meets Bankruptcy Law and Bankruptcy Courts A discussion of how two fields of law affect each other with respect to the implementation of offshore and domestic trusts in the asset protection arena The speaker will delve into reasons to avoid bankruptcy, and ways of avoiding being forced into involuntary bankruptcy This speaker will discuss drafting and funding trusts in a way that avoids bankruptcy ramifications J Scott Bovitz, Esq Senior Partner, Sovitz & Spitzer 12:05 PM12:30 PM Panel Discussion and Q&A with Morning Presenters 4th of July Event SF Giants vs Houston Baseball Game SATURDAY,JULY 4,12:00 NOON ~ONTINUING ~~ATTORNEYS EDUCATION & CPAs AAACPA continuing education programs are designed to meet the needs of Attorneys and CPAs and to qualify for credit both as CPE and CLE Of course, the decisions of various state authorities determine 21 CPE, the actual credit granted AAACPA 175 ClEMClE defines its program length in contact and 4 A&A minutes (50 or 60 minute hours) as hours defined by state authorities All courses are beginner through advanced levels and there are no prerequisites or advance preparation requirements for these courses Accounting CPE The American Association of AttorneyCPAs 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 have final authority on the acceptance of individual course for CPE credit Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Nashville, TN Web site: wwwnasbaorg A brochure with full details of the program is available from the Association at This program meets the NASBA standards of 21 hours of instruction It will provide 21 hours of CPE and CLEMCLE on a 50minute hour track or 175 CLEMCLE on a 6Ominute hour track, including up to 4 hours of A&A credit for CPE i ~;~~,~:~~f~: ~~ ~ ~:;:"t:~ <~"'7J'7"'E;; t ' Astros Join us for a familyfriendly event as we take in a ball game at AT&T ball park This park offers breathtaking views and many attractions including a ninefoot statue of Willie Mays and a playground area for children Transportation will be provided Seats are located in the upper deck behind home plate which offer the best views After the game, the trolley will drop off at both the Fairmont and Pier 39, where you can take in the fireworks that evening Ticket price: 4Operson* Alcatraz _'d JIof" j ~~~ ~ :~: ~ Tour SUNDAY, JULY 5, 1 :00 PM5:00 PM Alcatraz Island, the infamous federal penitentiary long offlimits to the public, housed some of the most famous criminals from the moment it opened Our tour includes a scenic ferry ride to the island and an awardwinning selfguided audio tour, which was recorded by actual guards and inmates who occupied Alcatraz Following our tour, you will enjoy time to explore Pier 39, Fisherman's Wharf, and make a visit to the world famous sea lions Warm clothing and comfortable walking shoes are recommended Ticket price: 65person* 5
6 II MEET YOUR FACULTY 1 ~ " r "il ' I ~ L Peter Bertrand, Esq, is a shareholder in the San Francisco office of Litigation and Insolvency Groups, and is a former member of the firm's Board of Directors He specializes in the representation of financial institutions in the areas of commercial loan documentation, commercial litigation, prejudgment remedies, loan workouts, employment law and insolvency Bertrand received his BA in 1974 from the University of California, Berkeley, and his JD in 1979 from Hastings College of the Law He is a member of the State Bar of California, San Francisco Bar Association (Commercial Law, Bankruptcy, Litigation and Bank Attorneys Sections), the Santa Clara County Bar Association (Bank Attorneys Section) and the Northern California Bankruptcy Forum J Scott Bovitz, Esq, is the senior partner of Bovitz & Spitzer, a bankruptcy law firm in Los Angeles Board Certified, Business Bankruptcy Law, American Board of Certification Certified Specialist, Bankruptcy Law, California Board of Legal Specialization Past chair of the California Board of Legal Specialization; member, Council of Past Chairs, Board of Legal Specialization AV rating, Martindale Hubbell Jointly selected ( ) by Los Angeles Magazine and Law & Politics Magazine as a "Southern California Super Lawyer" Bovitz was an Adjunct Professor of Law at Loyola Law School in Los Angeles ( ); Bovitz taught courses in bankruptcy law, debtorcreditor law, and the Uniform Commercial Code Bovitz is the past president of the Los Angeles Bankruptcy Forum Edward D Brown, Esq, CPA, is a principal of Engel & Reiman pc Over the past twentyplus years, Brown has developed extensive experience and expertise in the areas of business transactions and planning, taxation and estate planning Brown received his Bachelor of Arts degree in Finance and Accounting, cum laude,!tom West Virginia University in 1981, his Juris Doctor degree!tom the University of Denver in 1984, and his Master of Laws in Taxation from the University of Denver in 1986 Brown is also a Certified Public Accountant He is admitted to practice law in Colorado and is a member of the American, Colorado, and Denver Bar Associations, as well as the AAACPA Brown speaks!tequently to professional organizations on a wide range of legal subjects He has authored numerous articles on a variety of legal topics that have appeared in local and national publications Deborah A Butler, Esq, is the Associate Chief Counsel (Procedure and Administration) for the IRS In this position, Butler oversees a staff of approximately 200, including executives, attorneys, managers, paralegals, and other employees with the Office, who provide legal services to the IRS, other components of the Chief Counsel's office, other government agencies, and the public in the areas of federal tax procedure and administration The responsibilities of this office include matters relating to the reporting and payment of taxes; assessment and collection of taxes; the abatement, credit or refund of overassessments or overpayments of taxes; the filing of information returns; bankruptcy; disclosure; FOIA; privacy law; litigation sanctions; judicial doctrines; ethics; and liaison with the courts Butler received a BA from Southern Methodist University and a JD from the University of Mississippi Butler served as a law clerk to the Mississippi Supreme Court and as Counsel for the Mississippi State Senate Butler assumed her current responsibilities in July 2000 upon the reorganization of the Office of Chief Counsel Butler is a frequent speaker on matters involving tax litigation and judicial practice, ethics, and IRS Collection issues She is a member of the American Bar Association, Tax Section and the Inns of Court for the Tax Court Becky Chiaramida is the Executive Director of Systemic Advocacy in the Taxpayer Advocate Service In this position, she has oversight responsibility for Systemic Advocacy and the National Taxpayer Advocate's Annual Report to Congress (ARC) Chiaramida works closely with the NTA in the delivery of the Annual Report, which addresses at least 20 of the most serious problems confronting taxpayers Before joining Systemic Advocacy, Chiaramida was the Director, North Atlantic Area Collection for the IRS In this position, she was responsible for facetoface Collection activities for New York, the six New England states, and the United States possessions of Puerto Rico, the US Virgin Islands, Guam, and American Samoa Chiaramida graduated!tom James Madison University in Harrisonburg, VA in 1981 with a Bachelor of Science degree and began her IRS career as a Revenue Officer in Richmond, VA the same year Since her graduation in 2001 from the IRS Executive Development program, she has served in several executive leadership posts including Field Director, Compliance Services, Cincinnati; Deputy Director, Compliance Services; and Director, Campus Collection Compliance Charles Cowden, CPA, is one of the founding partners of Cowden Neale, CPAs, LLP, a full service CPA firm located in Walnut Creek, CA and recently recognized as one of the 25 largest Bay Area CPA firms by the San Francisco Business Times He has significant estate and trust tax return preparation experience as well as extensive involvement with tax and financial matters of closely held businesses and their owners Cowden is a past president of the Estate Planning Council of Diablo Valley and is also an active member of several other professional and charitable organizations He received his Bachelor of Science degree from the University of Idaho, and holds advanced degrees from the University of Oregon (MBA) and Golden Gate University (MSTaxation) David S De Jong, Esq, CPA, is an attorney and certified public accountant accredited in estate planning by the National Association of Estate Planners & Councils and credentialed in valuation by both the American Institute of Certified Public Accountants and the National Association of Certified Valuation Analysts A principal of the Rockville, MD law firm of Stein, Sperling, Bennett, De Jong, Driscoll & Greenfeig Pe, De Jong was named in the December 2006 issue of Worth as one of the country's top 100 attorneys He is a frequent writer, lecturer and expert witness on various tax, estate, valuation and business topics De Jong received a BA degree!tom the University of Maryland, a JD degree from Washington and Lee University where he served as a Law Review editor, and an LLM degree in Taxation from the Georgetown University Law Center Anthony J Diaz, Esq, CPA, was born in Miami, FL on June 10, 1959, certified 1988, New York; admitted to bar 1998, Florida; United States District Court, Middle District of Florida; 2000, US Supreme Court; 2004; Florida Supreme Court Certified Family Mediator,2004 Preparatory education, St John's University (BS, 1983); legal education, Stetson University College of Law (JD, 1998) Member, Orange County Bar AssociationEstate and Trust Committee, Family Law Committee; Central Florida Hispanic Bar Association Bruce Dubinsky, MST, CPA, CVA, CFE, is a Managing Director and City Leader of the Washington, DC Metro office of Duff & Phelps, and is a member of the Dispute and Legal Management Consulting Practice Dubinsky's practice places special emphasis on providing dispute consulting services to clients such as law firms, corporations, governmental agencies, law enforcement bodies and individuals in a variety of situations He has worked on cases ranging from simple contract disputes involving thousands of dollars to complex litigation with claims sought of nearly a billion dollars Dubinsky has been qualified as an expert witness in cases involving criminal and civil fraud, commercial business damages, intellectual property and patent damages, business valuations, bankruptcy, accounting malpractice and standard of care cases as well as other financial and tax matters in both federal courts and numerous state level courts around the country Dubinsky holds an MS in Taxation, (high honors) from Georgetown University, and is a member of Beta Gamma Sigma (honorary) He also holds a BS in Accounting!Tom the University of Maryland Barry S Engel, Esq is the founding principal (1984) of Engel & Reiman pc, a Denver, CObased law firm having an international client base and an international reputation for excellence in asset protection planning and integrated estate planning Engel is one of three coauthors of the Cook Islands International Trust Act, as enacted by the Parliament of the Cook Islands in 1989 He has written extensively on all aspects of asset protection and on its relationship with estate planning Engel has been written about or quoted by some of the business and professional worlds' 6
7 8Ift~ ~, [Full biographical information is available online at wwwattorneycpacom] publications of highest regard, including The Economist, Business Week, American Bar Journal, National Bar Journal, The Wall Street Journal, The New York Times, and Forbes Jay G Foonberg, Esq, CPA, is a successful lawyer and internationally known author of books and articles He also speaks to bar associations throughout the world, having spoken in everyone of the 50 states, all 6 US territories, every one of the 10 Canadian Provinces, and on every continent including Antarctica, as well as several foreign countries Foonberg is the only person to have been honored with lifetime achievement awards by 4 sections of the American Bar Association Foonberg is also the recipient of the Louis Goldberg award as the Most Outstanding AttorneyCertified Public Accountant in the United States given by the AAACPA He has been decorated by the governments of Brazil and Argentina for his work in international trade Foonberg is, or has been an active member of the House of Delegates of the American Bar Association and of many State Bar of California and ABA committees, sections, divisions, etc He was a founder of both the California and American Bar's Law Practice Management Sections Foonberg's published books include: How to Start and Build a Law Practice (5th edition), How to Get and Keep Good Clients (3rd edition), Finding the Right Lawyer, The ABA Guide to Lawyer Trust Accounts, and How to Draft Bills Clients Rush to Pay (2nd edition) Foonberg received his law degree from UCLA Law and has studied at Harvard Law School, Cambridge University England and Duke University School of Law Henry L Glasser, Esq, CPA, is a sole practitioner practicing in San Francisco, CA He has more than forty (40) years experience concentrating on federal and estate income and estate and gift tax matters, estate and trust law, estate planning and asset protection Glasser has a BS degree in accounting from the University of California at Berkeley and JD from University of California, Hastings College of Law He is a member of the Bar Association of San Francisco as well as a member of the State Bar of California Andrew W Hutton Esq, CPA, is an experienced litigator in the prosecution of dozens of complex actions Hutton is an experienced auditor and corporate accounting and financial advisor He holds the following credentials: Certified Public Accountant; Certified Internal Auditor, and Certified Fraud Examiner as well as being certified in Financial Forensics Hutton's experience and qualifications can contribute to a wide range of engagements: Forensics in accounting, auditing and tax, Litigation and regulatory monitoring, Complex discovery matters and damages, including expert depositions and hearings, and Financial investigations, due diligence and case assessment Kyle C Martin, Esq, is a Supervisory Estate Tax Attorney with the Internal Revenue Service in Oakland, CA He has been with the Service since 1989 and in his current position since March of 2006 Martin is a graduate of the University of Kansas with a Bachelor of Arts degree in Psychology In 1993, he received his Doctor of Jurisprudence degree from San Francisco Law School He has been a member of the California State Bar since December of 1993 As the Supervisory Attorney, Martin manages 14 attorneys in Oakland, California Before obtaining his current position, Martin was an Estate Tax Attorney in San Francisco and Oakland David Ostrove, Esq, CPA, born in Los Angeles, CA, December 15, 1929; certified 1957, California; admitted to the bar 1960, California; US Tax Court 1960; US District Court 1960; Ninth Circuit Court of Appeals, 1960; US Supreme Court 1965; Certified Tax Specialist, the California Board of Legal Specialization of the State Bar of California, 1975present; Fellow of the American Board of Forensic Examiners; Diplomate of the American Board of Forensic Accounting Preparatory education, Los Angeles City College; University of California, Los Angeles; Southwestern University (JD, 1958); University of Southern California Member: PastPresident, AAACPA Senior Adjunct Professor of Law and Accounting, Southwestern University School of Law, 1968present Jennifer Shearer, Esq, is a Partner in Transaction Tax at Ernst & Young She joined Ernst & Young's Silicon Valley practice in 1995, and was a member of its National Office West Mergers & Acquisitions Group Since then, Shearer has also worked in the firm's Washington DC National Tax Mergers & Acquisitions Group and the National TaxJoint Venture and Partnership tax Consulting Group Since joining the Transaction Tax group, Shearer has focused primarily on all tax aspects of large and midsized domestic and international private equity transactions including acquisition duediligence, structuring, modeling, posttransaction portfolio support and investment planning, and exit strategies and sellside support Shearer received both her BA degree in Business Administration Accounting Concentration and her Masters in Tax from the University of Washington She is a member of the CA State Board of Accountancy L Richard Walton, Esq, CPA, is Of Counsel to Buchalter Nemer in its Los Angeles office and a member of both the Litigation Practice Group, and the Tax and Estate Planning Practice Group Walton represents corporations and high net worth individuals in resolving complex Federal criminal and civil tax controversy matters He is also an adjunct professor of law at USC School of Law, where he teaches Federal Crimes Walton is a prolific author in his field, most recently coauthoring the BNA Portfolio on FIN 48the new and convoluted rules governing how companies account for tax issues He was recently named a "Rising Star" by Super Lawyers 2008 Walton's professional experience includes time with Hochman, Salkin, Rettig, Toscher & Perez, Pc, the US Tax Court in Washington, DC as an attorney advisor, and the United States Department of Justice, Criminal Division, also in Washington, DC Walton is an honors graduate of the Georgetown University Law Center, where he earned his JD and LLM in Taxation He is also a Certified Public Accountant in Delaware and admitted to practice before all of the Federal and state courts of California, the US Supreme Court, the Ninth Circuit Court of Appeals, the US Tax Court, and the US Court of Federal Claims Brian Yacker, Esq, CPA, Partner, Windes & McClaughry Accountancy Corporation has over 16 years of tax, general business consulting and accounting experience In the tax field, Yacker has extensive experience with taxexempt entities, taxfree and taxable corporate reorganizations and acquisitions, the international operations of domestic taxexempt entities, estate planning (including international estate planning), and domestic and foreign tax audits Yacker has extensive experience in preparing and reviewing Forms 990, 990T, 990PF and state taxexempt forms He also has extensive experience in the preparation and filing of both federal and state tax exemption applications for both public charities and private foundations Yacker is actively involved in the AAACPA, serving on both the Finance Committee and the IRS Liaison Committees Additionally, he is the AAACP!\s representative on the Information Reporting Procedures Advisory Committee (OPR Subgroup) Yacker is a member of the American Bar Association (and a participant on the Tax Exempt Committee of the Tax Section), Los Angeles County Bar Association Exempt Organizations Committee, and the California Bar Association Tax Section He earned his Bachelors degree in FinanceMarketing from the University of Virginia and his Juris Doctor from the Indiana University School of Law Michael J Yesk, Esq, is the attorneymanager of the Northern California and Hawaii region for Investment Property Exchange Services, Inc He obtained his undergraduate degree in Philosophy from the University of California, Berkeley, and his JD degree from the University of San Francisco Yesk has been an attorney for 20 years Before becoming the manager of the Northern California and Hawaii office ofipxj031, he represented various title insurance companies as both inhouse and outside counsel He has also represented contractors and owners in construction disputes, and other litigation matters Yesk teaches 1031 tax exchange accredited courses to investors, real estate agents, escrow officers, accountants and attorneys, and is the coauthor of The Real Estate Investment Flow Chart, which helps investors get started on the road to real estate wealth and then to move from the residential real estate investment market to the commercial 7
8 '" l" n"" :: i: ~~1\1 : 1 AAACPA 46th ANNUAL MEETING & EDUCATION CONFERENCE JULY 16, 2009 THE FAIRMONT, SAN FRANCISCO ~'" WHOSHOULDATTEND THIS MEETING? Attorneys andor CPAs, both members and nonmembers, guests and children WHY SHOULD YOU ATTEND THIS MEETING? Attend a meeting with your peers Take the time to enjoy the camaraderie of fellow AttorneyCPAs Treat yourself to stimulating education sessions You can obtain referrals from other members CLEMCLE and CPE hours earned simultaneously Participate in the many optional tours (baseball, city tour, Alcatraz) Allow yourself to relax and enjoy the City by the Bay QUESTIONS? CALL 888ATTYCPA ( ) VISIT US ONLINE wwwattorneycpacom :;; ~ffi "" ~""""Y""j' ffi ~ l> ~"" ">," American Association of Attorney Certified Public Accountants 3921 Old Lee Highway, Suite 71A Fairfax, Virginia ADDRESS CORRECTION REQUESTED A special invitation to attend for:
9 AAACPA 46th Annual Meeting & Education Conference San Francisco, CA July 16,2009 First Name Preferred Name for badge Address City Phone Address Guest Name Preferred Name for badge Child Name(s) LastName State Fax Guest Age(s) Zip Do you require any special dietary restrictions or accommodations? DYES DNO If Yes, please describe below: REGISTRA non FEES: Attendee SpouseGuest Camp AttorneyCPA SpouseGuest Optional Event (City TourLunch) 4th of July Baseball Tickets Group Tour: Alcatraz Total Due PAYMENT INFORMA non D Check Enclosed (payable to AAACPA) D MasterCard D Visa D AmEx J J J J J Credit Card Number J J J J J J J J11 Exp Date~ Cardholder Signature FOUR Ways to Register: Online: wwwattornevcoacom Fax: Phone: 888A TTY CPA ( ) Mail: AAACPA 3921 Old Lee Highway, Suite 71A Fairfax, VA Questions? Payment injull is due with your registration A cancellation fee ofioo will be applied to registrations cancelled after June 1,2009 Full Reflistration Packafle Includes: Welcome Reception, education sessions, course materials, 4 Breakfasts, I Luncheon, 2 Hospitalities, Closing Dinner and breaks (DOES NOT INCLUD," HOTEL) Until June 1st After June 1st Member NonMember ,005 Education Onlv Packafle Includes: education sessions, course materials, and breaks Until June 1st After June 1st _Member &NonMember Special Rates Includes: Full Registration Package (see description above) 1st Time Attendee 755 (A current member who has not attended a previous National Meeting) New Member Rate 755 (Not an AAACPA Member? Join today and save 50% on your dues and attend thefilii conference at discounted rate) SpouseGuest Reflistration Includes: Welcome Reception, 4 Breakfasts, 2 Hospitalities, and Closing Dinner GuestSpouse 435 Camp AAACPA Reflistration Includes: Welcome Reception, Babysitting on Fridayfrom 9amNoon and Sunday 7pmMidnight(dinner,games and arts & crafts) and 4 breakfasts Camp AttorneyCPA 100 Are you interested in additional children's activities? OPTIONAL DYES EVENTS DNO SpouseGuest City Tour & Lunch 60 4th of July Baseball Game 40 Group Tour: Alcatraz (Refimds will not be given on cost of admission to Alcatraz 40) EDUCA TION MA TERIALS Named one of the top JO "green cities" in the US by The Green Guide, and the second greenest US city according to Popular Science, San Francisco was cited as a city that puts transit first; and dedicates nwre than 17 percent of its 49 square miles to parks and open space San Francisco has always been at the forefront of the green movement, especially now with hybrid taxis, a ban on plastic bags, a solarpaneled convention center, a solarpaneled scoreboard at AT&T ballpark and scores of hotels, restaurants attractions and tours doing their part That being said the AAACP A will be doing their part to host a "green" meeting Only members who have NO access to the internet will receive hard copies of the Education Materials onsite If you qualify, please check the box below: 0 I will require printed materials as I have no access to the Internet All materials will be sent via and posted online prior to the conference Members will be responsible for downloading and bringing copies to the meeting themselves Additionally, evaluation forms will only be available via an electronic survey upon conclusion of the meeting and Certificate of Attendances' will be sent once evaluations have been received Thank you for helping us keep SF GREEN! 65
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