The Florida Bar Tax Section presents the Fall M eeting. October 8 10,

Transcription

1 The Florida Bar Tax Section presents the 2015 Fall M eeting ry nta e plim et in m Co ntern ooms I r est u G October 8 10, 2015 L oews Portofino B ay H otel 5601 U niversal B oulevard O rlando, Florida $ Self Park ing

2 A Special Thank You To Our Sponsors Platinum Sponsor Management Planning, Inc. Silver Sponsors Bessemer Trust Business Valuation Analysts Coral Gables Trust Kaufman Rossin & Co. Key Private Bank MRW Consulting Group PCE Companies Wilmington Trust

3 Dear Friends: James H. Barrett, Chair I hope that you can join us during the weekend of October 9 th for our Fall Meeting at the Loew s Portofino Hotel at Universal Studios, Orlando. We have a full agenda planned for this meeting. Our CLE program, How to Be an Estate Planning Wizard will be at the Loew s Portofino Hotel on Friday. We believe that you will find this program to be both informative and practical in the important area of estate planning. You should book your room as soon as possible because our block of rooms at the Loews is selling out quickly due to the high demand. After Friday s CLE, we will gather at the patio area for the Portofino Hotel for their Three Tenors performance. From there, our members will be able to attend Halloween Horror Nights at Universal Studios (advance purchase of tickets recommended), relax by the pool of the Portofino Hotel for their evening poolside movie with s mores (and maybe a game of bocce ball at the Portofino) or enjoy Universal s Citiwalk by playing miniature golf, seeing a movie, having dinner or going bar - hopping. On Saturday, we have a full morning of meetings that will include 2 hours of Federal Tax CLE and 1 hour of State Tax CLE. At lunch on Saturday, in addition to discussing our regulations comments projects, lunchtime CLE teleconferences, new listserve and proposed trips to Havana and DC, we will include a discussion of the Bar s reciprocity proposal. Many of us will be staying through Sunday to further enjoy Universal Studios. For those new tax lawyers who are interested in applying, we have included in these materials financial assistance application forms to assist with the expense of attending this meeting. I hope that you can join us for this busy and fun weekend. Jim. Hotel Information The Florida Bar Tax Section Fall Meeting October 8 10, 2015 Loews Portofino Bay Hotel 5601 Universal Boulevard Orlando, Florida ROOM BLOCK DEADLINE: Friday, September 16, 2015 Rate $219 Single/Double

4 Tax Section 2015 Fall Meeting Registration October 8 10, 2015 The Loews Portofino Bay Hotel 5601 Universal Boulevard, Orlando, Florida (407) Name (on name badge): Florida Bar # Address/City/State: Guests (for name badge): , SPONSOR (Please list company name): TIME EVENT # ATTENDING / FEE (IF APPLICABLE) Thursday, October 8 4:00 p.m. 6:00 p.m. Directors Meeting (Directors, Asst. Directors, and Past Chairs) (Item # ) 7:30 p.m. 10:00 p.m. Friday, October 9 Directors Dinner (Directors, Asst. Directors, Past Chairs) Emeril s Restaurant Members: $75 (Item # ) Guests: $125 (Item # ) Please register at 8:00 a.m. 5:00 p.m. CLE: How to Be an Estate Planning Wizard (1991R) or see attached form 6:00p.m. 7:00 p.m. Chair s Welcome Reception Sponsored by Coral Gables Tast (Item # ) 7:00p.m. 10:00 p.m. Holloween Horror Night $58 (Item # ) 10:00 p.m. 1:00 a.m. Hospitality Suite Saturday, October 10 7:45 a.m. 9:00 a.m. Continental Breakfast (Item # ) 8:00 a.m. 9:00 a.m. Long Range Planning (Item # ) 8:00 a.m. 9:00 a.m. Sponsors Meeting (Item # ) 8:00 a.m. 9:00 a.m. New Tax Lawyers (Item # ) 8:45 a.m. 9:15 a.m. Finance Committee 8:45 a.m. 9:45 a.m. Education Division (Item # ) 8:45 a.m. 9:45 a.m. Section Administration Division (Item # ) 9:00 a.m. 11:00 a.m. Federal Tax Division (Item # ) 11:00 a.m. 12:00 p.m. State Tax Division (Item # ) 12:00 p.m. 2:15 p.m. Executive Council Meeting & Luncheon Sponsored by MPI (Item # ) (Registration fees cover reception, hospitality suite, and breakfast) Tax Section Member & Sponsor Registration Fee All prices include appropriate sales tax Guest Registration Fee LLM Student Fee TOTAL AMOUNT ENCLOSED $100 (Item # ) $75 (Item # ) $0 (Item # ) $ Total Enclosed METHOD OF PAYMENT (CHECK ONE): Check Enclosed (Payable to The Florida Bar) Credit Card: Mastercard Visa Discover AMEX Name on Card: Card Number: Expiration Date: Signature: (PLEASE PRINT) RETURN THIS FORM NO LATER THAN OCTOBER 1, 2015 with payment to: The Florida Bar Tax Section, 651 E. Jefferson

5 The Florida Bar Continuing Legal Education Committee and the Tax Section present How to Be an Estate Planning Wizard COURSE CLASSIFICATION: INTERMEDIATE LEVEL Live Live Webcast Audio CD Video DVD Live Presentation: Friday, October 9, 2015 Loews Portofino Bay Hotel 5601 Universal Blvd. Orlando, FL (407) Course No. 1991R 8:15 a.m. 9:00 a.m. Registration 9:00 a.m. 9:10 a.m. Introduction & Welcome James Barrett, Baker & McKenzie, LLP, Miami 9:10 a.m. 10:10 a.m. Basis Planning John Scroggin, Scroggin & Co., P.C., Roswell, GA This presentation will focus on tax-basis opportunities and traps that you may never have considered in your client s planning. It will provide a practical planning approach to the topic and be illustrated with numerous examples. 10:10 a.m. 10:50 a.m. Top 10 Estate Planning Traps Keith Braun, Comiter, Singer, Baseman & Braun, LLP, Palm Beach Gardens Mark Brown, Kaye Scholer LLP, West Palm Beach A practical discussion designed to alert attorneys to traps in estate planning, which can lead to unexpected and undesirable results, including taxapportionment issues, generation skipping tax traps and funding dilemmas. 10:50 a.m. 11:05 a.m. Break 11:05 a.m. 12:05 p.m. What You Must Know to Designate a Trust as a Beneficiary of an IRA Lester Law, Abbot Downing, Naples Kristen Lynch, Fowler White Burnett, P.A., Ft. Lauderdale Why and how to designate a trust as the beneficiary of an IRA, including a review of sample provisions. 12:05 p.m. 1:15 p.m. Lunch Sponsored by Management Planning, Inc. Practical Drafting Solutions Mark Parthemer, Bessemer Trust Company, Palm Beach This session will compare standard form language with an emphasis on tax issues to analyze how your drafting efforts can substantially facilitate the trustee in achieving your client s goals. TAX SECTION James H. Barrett, Miami Chair William R. Lane, Jr., Tampa Chair-elect Mark Brown, West Palm Beach CLE Chair CLE COMMITTEE Booter Imhof, Tallahassee, Chair Terry L. Hill, Director, Programs Division FACULTY & STEERING COMMITTEE Jennifer Wioncek, Miami Brian Malec, Orlando 1:15 p.m. 2:05 p.m. Avoiding International Estate Planning Mishaps Kevin Packman, Holland & Knight, LLP, Miami Jennifer J. Wioncek, Baker & McKenzie, LLP, Miami This presentation will focus on overlooked issues in relation to common gift and succession planning opportunities for international clients. 2:05 p.m. 2:55 p.m. What Every Attorney and CPA Needs to Know to Prepare and Review Gift and Estate Tax Returns Brian Malec, Dean Mead, Orlando Mark Scott, Kaufman Rossin, Miami This presentation will discuss a variety of advanced issues, including preparing returns for portability, automatic and late allocations of GST exemption during life and upon death, and limitations on gift-splitting, as well as provide tips for avoiding common mistakes and fixing prior returns. 2:55 p.m. 3:10 p.m. Break 3:10 p.m. 4:30 p.m. Best Ideas Joel Bronstein, Johnson, Pope, Bokor, Ruppel & Burns, LLP, St. Petersburg Donald Tescher, Tescher & Associates, P.A., Boca Raton Leading practitioners will discuss some of their best ideas, including shifting investment and business opportunities to lower generations, utilizing grantor trusts and planning with charitable lead trusts. 4:30 p.m. 5:20 p.m. Drafting Premarital Agreements and Related Tax Issues Charles Rubin, Gutter Chaves Josepher Rubin Forman Fleisher, Miller P.A., Boca Raton A practitioner s review of the practical, legal and tax planning ins and outs of preparing premarital agreements in Florida, with specific advice and suggested form language for key provisions. CLE CREDITS CLER PROGRAM (Max. Credit: 9.0 hours) General: 9.0 hours Ethics: 0.0 hours CERTIFICATION PROGRAM (Max. Credit: 9.0 hours) Tax Law: 9.0 hours Wills, Trusts & Estates: 9.0 hours Seminar credit may be applied to satisfy CLER / Certification requirements in the amounts specified above, not to exceed the maximum credit. See the CLE link at for more information. Prior to your CLER reporting date (located on the mailing label of your Florida Bar News or available in your CLE record on-line) you will be sent a Reporting Affidavit if you have not completed your required hours (must be returned by your CLER reporting date). WEBCAST:

6 REFUND POLICY: A $25 service fee applies to all requests for refunds. Requests must be in writing and postmarked no later than two business days following the live course presentation or receipt of product. Registration fees are non-transferrable, unless transferred to a colleague registering at the same price paid. Registrants who do not notify The Florida Bar by 5:00 p.m., October 2, 2015 that they will be unable to attend the seminar, will have an additional $55 retained. Persons attending under the policy of fee waivers will be required to pay $55. HOTEL RESERVATIONS: A block of rooms has been reserved at the Loews Portofino Bay Hotel, at the rate of $219 single/double occupancy. To make reservations, call the Loew Portofino Bay Hotel directly at (407) Reservations must be made by 9/6/15 to assure the group rate and availability. After that date, the group rate will be granted on a space available basis. Register me for the How to Be an Estate Planning Wizard Seminar ONE LOCATION: (369) LOEWS PORTOFINO BAY, ORLANDO (OCTOBER 9, 2015) TO REGISTER OR ORDER AUDIO CD OR COURSE BOOKS BY MAIL, SEND THIS FORM TO The Florida Bar, Order Entry Department, 651 E. Jefferson Street, Tallahassee, FL with a check in the appropriate amount payable to The Florida Bar or credit card information filled in below. If you have questions, call 850/ ON-SITE REGISTRATION, ADD $ On-site registration is by check only. Name Florida Bar # Address Phone: ( ) City/State/Zip * * address is required to receive electronic course material and will only be used for this order. AJC: Course No. 1991R ELECTRONIC COURSE MATERIAL NOTICE: Florida Bar CLE Courses feature electronic course materials for all live presentations, live webcasts, webinars, teleseminars, audio CDs and video DVDs. This searchable electronic material can be downloaded and printed and is available via several days in advance of the live presentation or thereafter for purchased products. Effective July 1, Register Now! How to Be an Estate Planning Wizard The Florida Bar 651 E. Jefferson Street Tallahassee, FL Enclosed is an additional payment of $ to join the Tax Section. Membership expires June 30, REGISTRATION FEE (CHECK ONE): Member of the Tax Section: $240 Non-section member: $300 Full-time law college faculty or full-time law student: $178 Persons attending under the policy of fee waivers: $55 Members of The Florida Bar who are Supreme Court, Federal, DCA, circuit judges, county judges, magistrates, judges of compensation claims, full-time administrative law judges, and court appointed hearing officers, or full-time legal aid attorneys for programs directly related to their client practice are eligible upon written request and personal use only, complimentary admission to any live CLE Committee sponsored course. Not applicable to webcast. (We reserve the right to verify employment.) METHOD OF PAYMENT (CHECK ONE): Check enclosed made payable to The Florida Bar Credit Card (Fax to 850/ ) MASTERCARD VISA DISCOVER AMEX Expires / Signature: Name on Card: Billing Zip Code: Card No. Please check here if you have a disability that may require special attention or services. To ensure availability of appropriate accommodations, attach a general description of your needs. We will contact you for further coordination. COURSE BOOK AUDIO CD ONLINE PUBLICATIONS Private recording of this program is not permitted. Delivery time is 4 to 6 weeks after 10/9/2015. TO ORDER AUDIO CD OR COURSE BOOKS, fill out the order form above, including a street address for delivery. Please add sales tax to the price. Those eligible for the above mentioned fee waiver may order a complimentary audio CD in lieu of live attendance upon written request and for personal use only. Please include sales tax unless ordering party is tax-exempt or a nonresident of Florida. COURSE BOOK ONLY (1991M) Cost $60 plus tax (Certification/CLER credit is not awarded for the purchase of the course book only.) + TAX $ TOTAL $ AUDIO CD (1991C) (includes Electronic Course Material) $240 plus tax (section member) $300 plus tax (non-section member) + TAX $ TOTAL $ Related Florida Bar Publications can be found at

7 Ta x Se c to n Ca l e n dar Tax Section Fall Meeting October 7-11, 2015 Loews Portofino, Orlando 33rd International Tax Conference January 7-8, 2016 J.W. Marriott, Miami Representing the Physician 2015 January 16, 2016 Renaissance Ft. Lauderdale Cruise Port Tax Section Director s Meeting March Hawks Cay Resort, Duck Key, FL Tax Section Annual Meeting May 19-22, 2016 Fontainebleau, Miami Annual Wealth May 2016 West Palm Beach

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