The Thursday Report – 12.31.15 – 2016 Reasons to Love Thursday!
Best of The Thursday Report 2015
Don’t Miss These Bloomberg BNA Webinars!
There’s Still Time to Donate! Gassman, Crotty & Denicolo to Match All Ruth Eckerd Hall School Time Donations Through December 31, 2015 – Proceeds Go to Students Who Cannot Afford a $5 Educational Field Trip
Thoughtful Corner – I Can’t Plan for 2016, but I Can Get Organized by Linda Chamberlain
Thoughtful Corner Replay – Resolutions are not Legally Binding
Humor! (or Lack Thereof!)
We welcome contributions for future Thursday Report topics. If you are interested in making a contribution as a guest writer, please email Stephanie at stephanie@gassmanpa.com.
This report and other Thursday Reports can be found on our website at www.gassmanlaw.com.
Gassman, Crotty & Denicolo thanks you personally and only you (don’t tell others!) for reading, enjoying, opening, or at least not spamming the Thursday Report this year. No matter where we go, there are people who have never heard of it. Thanks for not being one of those people and for aspiring for better things for others in 2016 and thereafter.
In addition, please set your time travel machines one notch up so you don’t end up transporting yourself to next year when you meant to be transporting yourself to the previous year. And no fair doing time travel while your billing system timer is still on!
P.S. – Has anyone seen Santa’s wallet? He told us he last saw it on your dining room table when he tripped over the dog or the cat. He wasn’t sure which one it was. He also stepped in the water bowl and had to clean up the food that he kicked. Next Christmas, Santa requests that you please leave the lights on, not leave pet food out in a pan overnight, and the pets in bed where they should be.
Happy New Year from Colonel Sanders and all of us (or at least most of us) at The Thursday Report!
Quote of the Week
“Last year’s words belong to last year’s language, and next year’s words await another voice.
To make an end is to make a beginning.”
– T.S. Eliot
T.S. Eliot was an American-born writer of essays, plays, poetry, and literature. He’s considered to be one of the twentieth century’s major poets. Eliot immigrated to England at age 25 and was eventually naturalized as a British subject. He won the Nobel Prize in Literature in 1948 “for his outstanding, pioneer contribution to present-day poetry.” Some of his best-known work includes The Love Song of J. Alfred Prufrock, The Hollow Men, The Waste Land, and Murder in the Cathedral. To preview some of his work, please click here.
Best of The Thursday Report 2015
As 2015 comes to a close, we look back at some of the best The Thursday Report had to offer this year. We hope to see you in 2016, and have a Happy New Year!
Gassman, Crotty & Denicolo in the News
(originally published in the January 15, 2015 Thursday Report)
The December 18, 2014 and January 1, 2015 editions of the Thursday Report featured write-ups on the Florida District Court of Appeals Biel Rio case, where it was determined that a debtor who had engaged in a fraudulent transfer more than four years before was nevertheless subject to having the transfer set aside under a proceedings supplementary brought in state court by the creditor.
The solution to this would’ve been for the debtor to file bankruptcy, as explained in our new Leimberg commentary letter that is being released tonight on the Leimberg system. To view our Leimberg letter, please click here.
Bay News 9 was kind enough to profile our book entitled The Florida Legal Guide for Same-Sex Couples on their website. The complete article can be viewed by clicking here.
Thanks to reporter Chris Hopper, and to purchase or preview the book, please click here.
Florida Law Trivia
(originally published in the January 15 and 22, 2015 Thursday Reports)
In January, we asked readers the following questions:
- Unless the Operating Agreement or Articles of Organization provide _____________ to the LLC having a manager or being managed by its members, the LLC will be treated as a member-managed LLC.
- True or False: The Florida Homestead Tax Exemption is usually $25,000.
- The property appraiser sends a Notice of Proposed Property Taxes, or a _____________ notice in August, and the owner has 25 days to contest the proposed value after receiving the notice.
- True or False: Equity from a protected homestead can be sold and used to invest in mutual funds without being considered a fraudulent transfer.
- Post October 1, 2011, a __________________ will only permit an agent to act with respect to items specifically described in the Power of Attorney and will not authorize a number of acts to be taken unless they have been specifically authorized and initialed or separately signed under by the principal.
- True or False: Florida Statute § 222.21 has not always provided that inherited IRAs were exempt from the creditors of beneficiaries.
- A debtor must generally have lived in Florida for _______ consecutive days in order for Florida law to apply in Bankruptcy Court.
- True or False: 36 states permit married couples to own assets jointly as tenants by the entireties.
- The ______________ has the power to waive beneficiaries’ rights to annual trust accountings, to receive information regarding the trust and the trustee, and to represent and bind the applicable beneficiaries with respect to any notices, accountings, information, or reports related to the trust.
- A(n) _________________ indicates that there can be no transfer or encumbrance without the written consent of a specified individual or company.
- True or False: The surviving spouse can elect to become a one-half undivided owner of the homestead with the descendants equally sharing ownership of the other one-half undivided interest effective upon the decedent’s death.
- There are ________ exceptions that permit a creditor to invade a third party spendthrift trust providing for health, education, and maintenance of one or more beneficiaries.
To see the answers, please click here for Part I (Questions 1-6) or here for Part II (Questions 7-12).
The Barber of Seville Replaces No Time for Sargeant
by Travis Arango and Alan Gassman
(originally published in the February 19, 2015 Thursday Report)
It is shocking that the difference between a Limited Liability Company’s membership interest and stock in a corporation could cause such a different result. In Sargeant v. Al-Saleh, the stock in a foreign corporation could not be reached by the court while Well Fargo Bank v. Barber sent the creditor offshore to get a foreign court to allow seizure. In Barber, sole ownership of a Nevis LLC was considered to be like any other intangible personal property that a Florida judgment could be applied against.
In Well Fargo Bank v. Barber[1], the plaintiffs, Wells Fargo, had a deficiency judgment against Barber for $62,491,162.98. Before this judgment, the defendant had made a number of transfers.
Plaintiffs seek injunctive relief, to foreclose on Barber’s membership interest in Blaker Enterprises, LLC, or seek a charging order against it and to avoid the fraudulent transfers made by Barber based on actual and constructive fraud. The court dismissed the injunctive relief claim stating that it is “a remedy that is [only] available upon a finding of liability on a claim.”[2] The second claim was an attempt to foreclose on the membership interest or to obtain a charging order.
For a timeline of the transfers made, as well as a commentary on the court’s judgement, please click here.
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[1] 2015 WL 470589
[2] Id.
Live Long and Prosper: Leonard Nimoy
by Stephanie Herndon and Alan Gassman
(originally published in the March 5, 2015 Thursday Report)
Those of us who grew up watching television in the late 1960s while entranced by the space program, the promise of a more ideal society, and the desire to travel in time and see new worlds and civilizations could’ve had no better vehicle, at least on Thursday nights, than Star Trek, and Mr. Spock was a big part of that.
Star Trek’s predecessor was the western show Wagon Train, where a somewhat emotional leader and a logical first mate riding shotgun on explorations to unknown lands made for a very successful formula. Star Trek was almost entitled “Wagon Train to the Stars” and was marketed as a western in outer space before its premiere in 1966.
Star Trek was creator and producer Gene Roddenberry’s science fiction twist for a Wagon Train equivalent, and, with science fiction, Roddenberry could go further in exploring a character so logical that he had to be an alien from another planet. This character was named Spock. He was half human, with shielded and locked up emotions, and half Vulcan, an extraterrestrial humanoid species from the planet with the same name, known for their ability to live logically and with tremendous mental and mathematical power. Spock exemplified these Vulcan characteristics, not to mention the ability to read minds and to pinch people’s shoulders and make them pass out.
Roddenberry intended each episode of Star Trek to tell two stories each week: one of suspenseful adventure and one of morality, like the stories contained in Jonathan Swift’s Gulliver’s Travels. Spock was in constant combat with his emotions, revealing an extremely ironic sense of humor. The character’s journey on the show illustrated an evolution from being extremely starchy and impersonal in the first few episodes to becoming likeable and eventually one of the most beloved, fan-favorite characters of all time.
Spock was portrayed by Leonard Nimoy, an accomplished and talented actor who became an international phenomena through Spock and Star Trek. Nimoy never had the chance to play the role of Colonel Sanders, but he continued to return to Spock and the Star Trek universe throughout his lengthy career.
For more on Roddenberry, Nimoy, and Star Trek in one of our favorite and most loved stories of the year, please click here.
New Crummey Case – Worth its Weight in Gefilte Fish?
(originally published in the April 16, 2015 Thursday Report)
The recent tax court victory in the case of Mikel v. Commissioner was the subject of an excellent write-up by Jonathan Gopman in the Steve Leimberg Newsletter No. 2301. It can be viewed by clicking here.
Our friend and idol Edwin Morrow has written a draft LISI newsletter, which can be viewed by clicking here that we welcome questions, comments, and suggestions on.
The Biel Reo Bank Case Denied Certiorari by Florida Supreme Court
by Ken Crotty and Alan Gassman
(originally published in the June 25, 2015 Thursday Report)
Just in time, a bankruptcy court decision confirms that the extended statute of limitation on fraudulent transfer pursuits will not apply if the debtor files for bankruptcy.
In the 2014 First District Court of Appeals case of Biel Reo, LLC v. Barefoot Cottages Develop., it was concluded that the four year statute of limitations on fraudulent transfers will not apply in a proceedings supplementary.[1] The crux of the court’s decision rested on the fact that a proceedings supplementary is not an independent cause of action and instead is “collateral to the main action at law” and serves as a means to enforce a pre-existing judgment. The court held that, despite the fact that “proving and defending fraudulent transfer claims brought under §56.29 borrow substantively from the Uniform Fraudulent Transfer Act (UFTA), this does not require the adoption of the UFTA’s much shorter limitations period. This is mainly because §56.29’s contrary scheme and precedent broadly establishes the availability of proceedings supplementary for the life of the judgment, when a valid, unsatisfied execution exists.”[2]
For more on this decision, please click here to read the article in its entirety.
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[1] So.3d 506 (Fla. DCA 2014).
[2] Biel Reo, LLC at 4.
Office of Inspector General Fraud Alerts: An Interview with Lester Perling
(originally published in the June 25 and July 2, 2015 Thursday Reports)
On June 9, 2015, the Office of Inspector General (OIG) of the U.S. Department of Health and Human Services issued a fraud alert, which can be viewed by clicking here.
Alan Gassman interviewed Lester Perling of Broad & Cassel about the OIG Fraud Alert.
Alan – Today, we are going to talk about the OIG’s warning shot about physician compensation and medical directorships. Lester, welcome.
Lester – Thank you, Alan.
Alan – June 9, 2015, the Fraud Alert. Physician compensation arrangements may result in significant liability. Lester, what is this, and what do we learn from it?
Lester – Well, Alan, this flows from a case in which we actually represented one of the doctors who got in trouble – one of the twelve physicians and his wife. This was a home health aide. This particular case has generated this Fraud Alert.
Fraud Alerts, by the way, for those that don’t know, are a fairly rare thing for the OIG to issue. They haven’t issued one in quite some time. They might issue one every two to three years when they have a topic that they are particularly concerned about and they want to send a message. So this is a message to the physician community about natural arrangements between them and entities to which they refer. This was a case of a home health agency who had multiple medical directors, which probably, for a time, was more common than it is now. The agency also hired several physicians’ spouses to work for it, which has also been a common thing with home health agencies and other types of providers.
So this particular home health agency hired the physicians’ spouses to do various tasks like marketing, even nursing. Some of the spouses were actually nurses and did clinical work in the field. Some of the spouses did nothing but were still paid. Others did, in fact, provide services for a period of time. The facts of this case really probably aren’t the most important thing. What is really important about this Fraud Alert and what the OIG has been talking about in the recent weeks and months is the fact that they are going to start looking more at not just the entity involved in physician arrangements in terms of sanctioning them but at the physicians as well.
This is kind of going full circle.
To read the rest of this great interview with Lester Perling, please click here for Part I and here for Part II.
Stop Struggling and Allow it to Happen
by Srikumar Rao, MBA, Ph.D.
(originally published in the August 13, 2015 Thursday Report)
Dr. Srikumar Rao is the creator of the original Creativity and Personal Mastery (CPM) course that has helped thousands of executives and entrepreneurs achieve quantum leaps in effectiveness. He earned a Ph.D. in Marketing from Columbia University and is the author of Happiness at Work and Are You Ready to Succeed?, which has been published in over 60 languages.
You don’t have to work hard and use willpower and rigid discipline to achieve phenomenal results.
Here is how most of us live life:
We set a goal for ourselves and then take appropriate action to reach that goal. When things do not go our way, we work harder. We put our “nose to the grindstone” and try to remember that “when the going gets tough, the tough gets going.”
Our lives are full of struggle as we accumulate accomplishments. This is just the nature of life, right?
Well, maybe not.
Here is a scary thought:
Do you really have to impose your will, with all of the pain it involves and the drama it creates, on the universe to make things happen the way you want them to? Or can you learn to set aside your oh-so-strong preferences and let a greater wisdom guide you effortlessly through life?
To read more about this concept from Dr. Rao, please click here.
Avoiding the Carnage Caused by Pay-on-Death Accounts
by Alan S. Gassman & Christopher J. Denicolo
(originally published in the October 15 and 22, 2015 Thursday Reports)
Do not let pay-on-death accounts be the death of your estate plan.
Well-meaning banks and other financial institution personnel will often encourage customers to use a pay-on-death account so that an account will pass directly to a certain person or persons on the death of the account owner or upon the death of the survivor of joint account owners.
This can wreak havoc in an estate plan where will and trust documents provide for assets to pass into trusts for individuals or otherwise and the pay-on-death designation says something else completely. Pay-on-death designations for accounts can frustrate and render carefully thought out and drafted will and trust provisions ineffectual, and many individuals are not aware of the importance of coordinating account titling and beneficiary designations with will and trust documents.
No matter how many times we warn clients and even bankers and financial advisors about this, the problems are going to happen.
To read Part One of this article, which features a discussion of distortion or obliteration of an estate plan by pay-on-death accounts and possible ways to manage this risk, please click here. Part Two, which discusses the creditor protection advantages of using pay-on-death accounts, can be viewed by clicking here.
Don’t Miss These Bloomberg BNA Webinars!
Practical and Creative Planning Series
Essential Elements Series
There’s Still Time to Donate! Gassman, Crotty & Denicolo to Match All Ruth Eckerd Hall School Time Donations Through December 31, 2015
Proceeds Go to Students Who Cannot Afford a $5 Educational Field Trip
The Marcia P. Hoffman Institute recently announced its 2015-2016 School Time Field Trip Series. This program brings live theater to young students through educational performing arts experiences, which include classroom reinforcement in math, reading, and science, and touches the lives of more than 15,000 students each year, 75% of whom qualify for free or reduced lunches. To see a brochure for this program, please click here.
Providing 15,000 kids with free performances and free transportation requires $50,000 in donations. Last week, through a generous anonymous challenge pledge and the contributions of many other donors, Ruth Eckerd Hall made it halfway to that donation goal in only 24 hours.
This week, Ruth Eckerd Hall board member Alan Gassman has pledged to match all donations to the School Time series up to $10,000. Alan found out that children who were unable to bring in 5 dollars to cover the cost of the field trip were not permitted to go, which he found unacceptable.
All donations made through December 31, 2015 of up to $10,000 will be matched by Gassman, Crotty & Denicolo, P.A.
Click Here to Donate Today!
or email Alan Gassman at agassman@gassmanpa.com to donate!
To be sure your donation is matched, please provide a donation amount and select “Year End Giving” from the initiative drop-down menu.
Thoughtful Corner
I Can’t Plan for 2016, but I Can Get Organized
by Linda Chamberlain
There is no way I could have predicted, thank goodness, the major events in my life over the last five years. My mother passed away with ovarian cancer, two of my sons got married, we had our first grandchild, my 91-year-old dad got remarried and moved, and one of my best friends died.
I keep a crystal ball in my office. I often tell clients I meet with it’s not working today. We will quickly look over at it and see right through it. It tells us nothing. I’m actually glad about that because there are many events you simply cannot plan for, and the anxiety of worrying about them happening is often worse than the actual event.
What I have realized over the last five years is that I can be more organized and need to be more organized to be prepared for what life brings my way. I am tackling the piles of paperwork, documenting the many passwords and websites I use, and physically and electronically filing my documents and paperwork. This is not a task that is complete in a day or week, and, to be honest, I am still working on it.
When my friend died, I was truly amazed with the time he had taken getting organized and planning for his death. While many of us glibly will state we are doing it and that we are prepared, in reality, I find most people will not complete what is required while they are living. Many of us prefer instead to avoid thinking about it and leave many required tasks to our surviving loved ones. It is easy to say “if” I die, when there is no doubt about it: it’s a “when” I die.
Getting Organized
Aging Wisely has developed a simple tool to help you start organizing your exit strategy. We call it our questionnaire. We have found clients appreciate our help completing and getting their information together. The questionnaire takes you step by step through your personal information. It helps you start thinking about “who” may help you. It reminds you of assets you may have to manage and helps you evaluate your monthly income and expenses so you will know what you have to spend on a monthly basis, all information you need to get organized for your future as well as illness or your death.
Exit Strategy
I have to admit, I get tired of hearing about planning for my death. I do like the idea of organizing my Exit Strategy – something about saying that makes me sort of smile. I am going to tackle my Exit Strategy this year and get organized. It will be useful for living and eliminate much stress I bring upon myself not being able to find things when I need them. There will be many tips to share through the process. Stay tuned.
Linda can be contacted at linda@agingwisely.com. For more information about Aging Wisely and the services Linda offers, please click here to visit her website.
Thoughtful Corner Replay
Resolutions are Not Legally Binding
Congratulations on having successfully survived another holiday season!
A majority of Americans make New Year’s Resolutions, but statistics show that most of them are broken, causing a good deal of disappointment and bounce back.
The following are some simple strategies to make the most of New Year’s Resolutions and the opportunity for change that the new year brings:
Be Realistic
It takes fourteen or more days to make a new habit, and it is very difficult to change more than two habits at a time. Most resolutions require software changes in our minds, which don’t come from merely wishing that these changes will be so.
Unless changing the habit becomes a number one goal with respect to that aspect of your life, it is simply not going to happen. Most goals cannot be attained without accountability, support, and realistic approaches.
Based upon the above, you might think through the following today and also maybe next week, when you are not as hung over from staying up so late last night (yes, this means you!)
- Write down each of your resolutions – This triggers true communication with your conscious and subconscious mind.
- Prioritize each resolution – Mark each resolution on an alphabetical scale. A is the best and most important and E means disregard it completely.
- Write down two advantages to be derived from following through with the resolution. Also consider the two biggest cons involved.
- Write down what you have to change to accomplish the resolution and who can help you make the change(s).
For example, if you are trying to lose weight, seriously consider a program like Weight Watchers or following what Weight Watchers and all other accountable change organizations recommend for this. Some of their recommendations are listed below:
- Write down everything you eat. If you do this, you will lose weight. That is absolutely guaranteed.
- Count calories and carbohydrates, whether this is direct or indirect
- Plan ahead with reasonable daily parameters
- Count exercise as increasing your allowance
- Weight yourself periodically and be accountable
- Reward yourself emotionally and with appropriate attention for success
- Get your spouse or significant other involved – Have them make sure unhealthy food or unwise choices are excluded from being in your sight or being readily available
- Consider reduction of alcohol both for calories and willpower purposes
- Stay the heck away from KFC!
Weight Watchers is successful simply because their program models work. There is something quite magical that happens when ten or fifteen people sit in a room and talk about planning their food intake and what they will achieve, knowing they will face each other again the following week and receive recognition for goals accomplished and support for goals still to be reached.
Also pledge to take the next step if the above steps do not work for you. Try something more extreme, such as seeing a doctor or a psychologist if you have not lost five pounds in the first six weeks.
If you make a resolution to lose more weight your number one priority and are high-fiving yourself every time you do something right, the rest of your life will be better. Nothing will suffer but the sellers of unhealthy foods.
Help a Friend or Two Reach Their New Year’s Resolutions
While Keeping Track of Your Own
Choose one or two of your resolutions and have a serious talk with somebody you trust about what you are trying to change. Arrange to speak with them at least once a week about this for no more than three minutes. Then, do the same for them. Listen to their goals and what they would like to change about themselves. What can you do to help them get there?
Make 2015 the best it can be!
But understand your limitations.
This is well surmised by the renowned psychologist and author Robert Kegan in Chapter 3 of his book entitled The Evolving Self: Problem and Process in Human Development, which we will review in more detail next year. You can purchase or preview this book by clicking here.
Have a great Thursday and a great new year!
Humor! (or Lack Thereof!)
Sign Sayings of the Week
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In the News
by Ron Ross
George W. Bush is sailing around the world this New Year’s. To make sure he gets a friendly reception, he’s changed the name of his yacht from Mission Accomplished to Unintended Consequences. He was going to rename the yacht Stuff Happens, but that’s the name of his brother Jeb’s boat.
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Anger and Fear from the movie Inside Out endorse Donald Trump. Said Anger, “I hate people who are different than me, so I like Trump’s spirit.” Disgust and Sadness are currently undecided, and Joy was unavailable for comment, as she’s been crying ever since she read the latest Donald Trump tweet.
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Investigators trying to find Hillary Clinton’s Blackberry are now looking in a closet that also has a typewriter from the Truman administration, a telegraph machine from the time of Lincoln, and Jefferson’s quill pen and ink stand.
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The parents of 2015 lament that it’s going through those angry teen years, and they’re eager to move on to 2016.
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THE COOKIE WAR
by Ron Ross
When the Girl Scouts set up outside the store
Tiny eyes looked down from the shelves
“They can’t sell in our territory”
“This means war” said the Keebler Elves
The Girl Scouts would not go quietly
Wouldn’t give up the chance to make cash
They could make fire by rubbing sticks together
They had a “Cooking Elves” merit badge on their sash
The elves lost all their Vienna fingers
The Girl Scouts kept selling Coconut Dreams
But there are no winners in the cookie wars
The girls are still haunted by the tiny screams
Upcoming Seminars and Webinars
Calendar of Events
LIVE ORLANDO PRESENTATION:
REPRESENTING THE PHYSICIAN: THE ONLY CONSTANT IS CHANGE
Alan Gassman will present two talks at the 2016 Annual Florida Bar Health Law and Tax Section Representing the Physician seminar. His topics include:
- A Brief Introduction to the Current State of the Physician’s World
(with Lester Perling) - Creditor Protection for the Medical Practice
Other speakers at this event include Jerome Hesch, Michael O’Leary, Colleen Flynn, Jeff Howard, Darryl Richards, and others.
To download the brochure, or for a complete schedule, please click here.
Date: January 8, 2016 | Mr. Gassman will speak at 8:15 AM and 10:50 AM
Location: Rosen Plaza Hotel | 9700 International Drive, Orlando, FL, 32819
Additional Information: For more information, please email Alan Gassman at agassman@gassmanpa.com.
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LIVE ORLANDO PRESENTATION:
HECKERLING INSTITUTE – INTERACTIVE LEGAL TALK
Alan Gassman will present a 15 minute speech at the InterActive Legal booth at the Heckerling Institute for Estate Planning on HAVE GUN TRUST, WILL TRAVEL. His bullet points will be very useful and give you ammunition to help make your gun trusts more explosive than ever! We expect this talk to be right on target, so take off your silencers and come to see this important, thorough, and detailed 15 minute talk.
While at the InterActive Legal booth, see the new Alan Gassman Channel and get a free book of your choice by being one of the first to sign up for this new, monthly, interactive, computer-based library featuring several of Alan’s books, many forms, charts, and even exclusive video webinar presentations. $129.40 per year gets you this and a bucket of Kentucky Fried Chicken if you sign up before January! (Mashed potatoes are extra.)
Special thanks to Michael Graham and George Brittingham of InterActive Legal for risking their entire operation on the success of this channel.
Date: Wednesday, January 13, 2016 | 10:40 AM
Location: InterActive Legal Booth | Orlando World Center Marriott Resort & Convention Center | 8701 World Center Drive, Orlando, FL 32821
Additional Information: For more information, please email Alan Gassman at agassman@gassmanpa.com.
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LIVE WEBINAR:
Alan Gassman will moderate a Bloomberg BNA Essential Elements webinar with special guest Jonathan Blattmachr on the topic of FUNDAMENTALS AND PLANNING FOR THE INCOME TAXATION OF ESTATES AND TRUSTS.
This is a free webinar series being presented by Bloomberg BNA. We will have the full schedule available in a future Thursday Report. Save up so you can afford it!
Date: January 21, 2016 | Replay on January 26, 2016
Location: Online webinar
Additional Information: For more information or to register, please email Alan Gassman at agassman@gassmanpa.com.
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LIVE KEY WEST PRESENTATION:
MER INTERNAL MEDICINE FOR PRIMARY CARE PROGRAM
Alan Gassman will present four, one-hour, Medical Education Resources, Inc. talks for cardiologists and other doctors who dare to attend this outstanding 4-day conference. Join us at Hemingway’s for a whiskey & soda and a ring of the bell. Beach Boys not invited.
Mr. Gassman’s topics will include:
- The 10 Biggest Mistakes that Physicians Make in Their Investment and Business Planning (January 30th: 10:10 AM – 11:10 AM)
- Lawsuits 101: How They Work, What to Expect, and What Your Lawyer and Insurance Carrier May Not Tell You (January 30th: 11:10 AM – 12:10 PM)
- 50 Ways to Leave Your Overhead (January 31st: 8:00 AM – 9:00 AM)
- Essential Creditor Protection and Retirement Planning Considerations (January 31st: 9:00 AM – 10:00 AM)
Date: January 28 – 31, 2016 | Mr. Gassman will speak on Saturday, January 30, from 10:10 AM to 12:10 PM and Sunday, January 31 from 8:00 AM to 10:00 AM
Location: Casa Marina Resort | 1500 Reynolds Street, Key West, FL, 33040
Additional Information: For more information, please email Alan Gassman at agassman@gassmanpa.com.
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LIVE COMPLIMENTARY MAUI MASTERMIND WEBINAR:
Alan Gassman will present a free, 45-minute webinar on the topic of ESTATE PLANNING BASICS FOR BUSINESS OWNERS.
This webinar will be specially made for and presented in partnership with Maui Mastermind. There will be two opportunities to attend this presentation.
Date: Wednesday, February 17, 2016 | 12:30 PM or 5 PM
Location: Online webinar:
Additional Information: To register for this presentation or for more information, please contact Alan Gassman at agassman@gassmanpa.com.
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LIVE WEBINAR:
Alan Gassman will moderate a Bloomberg BNA Practical & Creative Planning webinar with special guest Jonathan Blattmachr on the topic of FUNDAMENTALS, FINE POINTS, AND INNOVATIVE STRATEGIES FOR LIFE INSURANCE AND USE THEREOF.
Bloomberg BNA will charge for this webinar and this series of webinars, but we believe it is well worth it! We will have the full schedule available in a future Thursday Report.
Date: February 25, 2016 | Replay on March 1, 2016
Location: Online webinar
Additional Information: For more information or to register, please email Alan Gassman at agassman@gassmanpa.com.
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LIVE COMPLIMENTARY MAUI MASTERMIND WEBINAR:
Alan Gassman will present a free, 45-minute webinar on the topic of ASSET PROTECTION BASICS FOR BUSINESS OWNERS.
This webinar will be specially made for and presented in partnership with Maui Mastermind. There will be two opportunities to attend this presentation.
Date: Wednesday, March 16, 2016 | 12:30 PM or 5 PM
Location: Online webinar:
Additional Information: To register for this presentation or for more information, please contact Alan Gassman at agassman@gassmanpa.com.
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LIVE BOSTON PRESENTATION:
INTERACTIVE LEGAL ESTATE & ELDER PLANNING SUMMIT: SUBSTANCE, PROFITS, AND PRACTICE
Alan Gassman will be presenting at the InterActive Estate & Elder Planning Summit on a topic to be determined.
Other speakers include Jonathan Blattmachr, Michael Graham, Pope Francis, Mother Theresa, Thomas Jefferson, and others.
Date: April 20-22, 2016 | Mr. Gassman’s presentation time is TBD.
Location: Courtyard Marriott Boston Downtown | 275 Tremont Street, Boston, MA 02116
Additional Information: For more information, please visit http://ilsummit.com/ or contact Alan Gassman at agassman@gassmanpa.com.
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LIVE NAPLES PRESENTATION:
3RD ANNUAL AVE MARIA SCHOOL OF LAW ESTATE PLANNING CONFERENCE
This one-day conference will take place in Naples, Florida on Friday, May 6, 2016.
On Thursday, May 5, there will be a special dinner with Jonathan Blattmachr. Jonathan will also present at the conference on Friday. Be sure to bring an extra pair of socks because the first pair will get knocked off by Jonathan’s talk!
Alan’s Friday morning presentation will be entitled COFFEE WITH ALAN: AN INTRODUCTION TO SELECT ESTATE PLANNING AND ASSET PROTECTION STRATEGIES. During this session, Alan will offer an overview of the topics that will be presented throughout the Estate Planning Conference. Attendees new to these specific estate planning areas will find the presentation useful and helpful.
Alan will also moderate the Luncheon Speaker Panel with Jonathan Blattmachr, Stacy Eastland, and Lee-ford Tritt. The panel will cover the topic of WHAT WE WISH WE KNEW WHEN WE STARTED PRACTICING LAW – NON-TAX AND PRACTICAL ADVICE FOR ESTATE PLANNERS YOUNG AND OLD.
Don’t miss it!
Date: May 6, 2016
Location: Ritz Carlton Golf Resort | 2600 Tiburon Drive, Naples, FL, 34109
Additional Information: For more information, please contact Alan Gassman at agassman@gassmanpa.com.
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LIVE COMPLIMENTARY MAUI MASTERMIND WEBINAR:
Alan Gassman will present a free, 45-minute webinar on the topic of EQUITY STRIPPING AND OTHER ADVANCED ASSET PROTECTION IDEAS.
This webinar will be specially made for and presented in partnership with Maui Mastermind. There will be two opportunities to attend this presentation.
Date: Wednesday, May 11, 2016 | 12:30 PM or 5 PM
Location: Online webinar:
Additional Information: To register for this presentation or for more information, please contact Alan Gassman at agassman@gassmanpa.com.
Notable Events by Others
LIVE ORLANDO PRESENTATION:
50TH ANNUAL HECKERLING INSTITUTE ON ESTATE PLANNING
Date: January 11 – January 15, 2016
Come celebrate the 50th Year Anniversary (and 32 years of Alan Gassman not speaking at this conference) with us and our many friends (or at least they pretend to like us) at this important annual estate planning event.
Location: Orlando World Center Marriott Resort & Convention Center | 8701 World Center Drive, Orlando, FL 32821
Additional Information: Registration for the 50th Annual Heckerling Institute on Estate Planning opened on August 3, 2015. For more information, please visit http://www.law.miami.edu/heckerling/.
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LIVE ST. PETERSBURG PRESENTATION:
ALL CHILDREN’S HOSPITAL FOUNDATION 18TH ANNUAL ESTATE, TAX, LEGAL & FINANCIAL PLANNING SEMINAR
We are pleased to announce that Jonathan Blatttmachr, Howard Zaritsky, Lee-Ford Tritt, Lauren Detzel, Michael Markham, and others will be speaking at the 2016 All Children’s Hospital Estate, Tax, Legal & Financial Planning Seminar.
Lauren Detzel will be speaking on Family Law and Tax Planning for Divorce, Michael Markham will be speaking on Bankruptcy and Creditor Protection/Fraudulent Transfers in the Context of Estate Planning, Howard Zaritsky will talk about Income and Estate Tax Planning Techniques in View of Recent Developments, and Lee-Ford Tritt will speak on Gun Trusts and Same Sex Marriage Consideration Highlights. Do not miss this important conference.
We thank Lydia Bailey and Lori Johnson for their incredible dedication (and patience with certain members of the Board of Advisors.) All Children’s Hospital is affiliated with Johns Hopkins.
Date: Wednesday, February 10, 2016
Location: Live Event at the All Children’s Hospital St. Petersburg Campus; Live webcasts in Tampa, Fort Myers, Belleair, New Port Richey, Lakeland, and Sarasota
Additional Information: Please contact Lydia Bennett Bailey at lydia.bailey@allkids.org for more information.
Applicable Federal Rates
Below we have this month, last month’s, and the preceding month’s Applicable Federal Rates, because for a sale you can use the lowest of the 3.
