The Thursday Report – Issue 337

By Info | October 10, 2023 | Comments Off on The Thursday Report – Issue 337





 

 

 

 

 

 

Thursday, May 25, 2023

 Issue #337

Coming from the Law Offices of Gassman, Crotty & Denicolo, P.A. in Clearwater, FL.

Edited By: Alan Gassman and Kenneth J. Crotty

 

Since Florida House Bill 1557 was passed, 441 books have been banned from Florida Schools.
 

Please Note: Gassman, Crotty, & Denicolo, P.A. will be sending the Thursday Report out during the first week of every month.

Article 1

Some Benefits of Planning With “Defective” Trusts

Written By: Kenneth J. Crotty, JD, LL.M. and Samuel Brucker, Juris Doctorate Canidate

Article 2

Could Forgetting a Personal Signature Cost $1.7 Million? 

Written By: Kenneth J. Crotty, JD, LL.M. and Jared Galaris, Juris Doctorate Canidate

Article 3

NAACP Issues Travel Advisory for the State of Florida 

Written By: Gary Lopez-Perea, Juris Doctorate Canidate, Stetson Law School

For Finkel’s Followers

6 Ways to Avoid Being “Ghosted” By a New Hire

Written By: David Finkel

Free Upcoming Webinars

Understanding Spousal  Limited Access Trusts (SLATs) from Basic to Nuance 

Presented By: Christopher Denicolo, JD, LL.M. 

Alphabet Soup: Planning with LLCs, IDGTs, GRATs & Other Acronyms 

Presented By: Alan Gassman, JD, LL.M. (Taxation), AEP (Distinguished)

More Upcoming Events

YouTube Library

Humor
 

 

Article 1

Some Benefits of Planning With “Defective” Trusts

 

  

Written By: Kenneth J. Crotty, JD, LL.M. and Samuel Brucker, Juris Doctorate Canidate

 

An irrevocable defective grantor trust (IDGT) is a trust created by a client for the benefit of
the client’s heirs, which can reduce the client’s potential estate tax liability. A IDGT is an
irrevocable trust which cannot be changed after it is created (at least not easily). Once the IDGT is
signed and assets are gifted to it, the assets of the IDGT cannot be transferred or gifted back to the
client. Why would a client want an irrevocable defective trust? While the IDGT is defective for
income tax purposes, the IDGT can be very effective at reducing the client’s estate tax exposure.

An IDGT is treated as being owned by the grantor for income tax purposes. This allows the
grantor to enter into transactions with the IDGT, such as selling assets to the IDGT, and have the
transaction be ignored for income tax purposes. Even though the IDGT is treated as owned for
income tax purposes by the grantor, the IDGT is not included in the grantor’s gross estate for estate
tax purposes assuming that the IDGT is structured correctly.

A second benefit of the client owning the IDGT for income tax purposes is that the client is
responsible for paying the income taxes generated by the IDGT. Because the client is paying the
income tax generated by the IDGT with other assets (assets not owned by the IDGT), the IDGT is
growing tax free and the payment of these taxes by the client with other assets is not treated as an
additional gift by the client. A second benefit is that the payment of these taxes by the client reduces
the value of the client’s gross estate and reduces the client’s potential estate tax exposure.

Although the IDGT is owned by the client for income tax purposes, the IDGT is not included
in the client’s gross estate when calculating the client’s potential estate tax exposure assuming the
other necessary requirements are met. Put another way, on the client’s death, the client is not treated
as owning the assets of the IDGT. Therefore, the assets of the IDGT will not be subject to estate tax.
 

For a trust to be treated as an IDGT, the IDGT must contain at least one grantor trust power
provision from IRC 671-679 which causes the client to be treated as the owner of the IDGT for
income tax purposes. A common power is providing that the client can reacquire assets of the IDGT
by substituting assets of equal value. IRC 675(4)(C). A second common power is allowing an
independent trustee to add beneficiaries to the IDGT. IRC 674.
 

Commonly, clients sign and fund an IDGT, and then sell assets to the IDGT. The client
typically sells the assets to the IDGT in exchange for a promissory note. The promissory note bears
interest at the applicable federal rate, which is based on the length of the promissory note. The
promissory note can require interest only payments, with a balloon payment of all interest and
principal at the end of the term. Because the client owns the IDGT for income tax purposes, the sale
is ignored and there is no income for the client to recognize as a result of the sale to the IDGT.
 

For the trust to work as intended and have the assets excluded from the client’s gross estate
on the client’s death, it is very important that the interest payments are paid to the client each year in a
timely manner. If the payments are not made, then on the client’s death, the assets of the IDGT
could be pulled back into the client’s gross estate and could potentially be subject to estate tax.
 

A QPRT is a type of an IDGT that is funded by the client transferring a personal residence
to the QPRT. The client retains the right to live in the residence for a term of years (the “retained
term”). Once the retained term ends, the QPRT owns the residence and the client needs to pay the
QPRT rent for the right to live in the residence. It is best practice for the client to enter into a lease
agreement with the QPRT whereby the client agrees to pay the QPRT fair market value rent for the
use of the property. Because the QPRT is a IDGT, the client is treated as renting the property from
himself. As a result, the rent does not generate any taxable income that would need to be reported
to the IRS.
 

The rent paid by the Grantor reduces the estate of the Grantor and increases the value of the
assets in the QPRT, which are not subject to estate tax in the Grantor’s estate. The combination of
an effective QPRT and the Grantor paying rent after the retained term can transfer a significant
amount of wealth while using a relatively small amount of the Grantor’s lifetime gift tax exemption
as illustrated by the attached chart which can be explained as follows..
 

Assume that your client is 45 and is willing to gift one-half of a $2,140,000 home into a
QPRT. The 50% interest in the home is worth $909,500 after applying a 15% discount. Based on
the rates for May, if the client entered into a 15 year QPRT, the gift of the 50% interest would only
use $441,399 of the client’s lifetime gift tax exemption.
 

50% of the home grows to $2,509,339 in value over fifteen years. The estate tax on a
$2,509,339 asset would be $1,003,736. The gift tax exemption used on a $441,399 gift at 40% was
equal to $176,560. The estate tax savings at that point would be $827,176 ($1,003,736 – $176,560
= $827,176). If the value of the home continues to grow at 7% a year for another 10 years, the total
estate tax savings will be $1,797,941 after 25 years.
 

If rent is paid for Years 15 through 25 equal to 8% of the value of 1/2 of the residence, then
$2,773,612 of rent will be paid. The rent paid will not be subject to estate tax. The estate tax saved
on this amount is equal to $1,109,445 ($2,773,612 x 40% = $1,109,445).
 

The total estate tax savings after 25 years, including the rent paid, would be equal to
$2,907,386 ($1,797,941 + $1,109,445 = $2,907,386).

 

 

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Article 2

Could Forgetting a Personal Signature Cost 1.7 Million?

 

Written By: Kenneth J. Crotty, JD, LL.M. and Jared Galaris, Juris Doctorate Canidate

 

Could Forgetting a Personal Signature Cost $1.7 Million?

On May 10th, 2023, the Federal Circuit Court of Appeals gave everyone a reminder of the importance of filing properly completed (signed) paperwork on time.  In Dixon v. United States, the U.S. Court of Appeals upheld the U.S. Court of Federal Claims decision denying Mr. Dixon’s action seeking $1,700,000 in tax refunds.

In 2017, Mr. Dixon’s tax preparer filed amended tax returns for Mr. Dixon which were originally denied by the IRS.  Mr. Dixon appealed the IRS decision to the U.S. Court of Federal Claims.  In the course of that litigation, it became apparent that Mr. Dixon had not signed the amended tax returns.  The amended returns had been signed by Mr. Dixon’s tax preparer, but the tax preparer did not have a valid power of attorney allowing the preparer to sign the returns.  As a result, the U.S. Court of Federal Claims denied Mr. Dixon’s claim.

On appeal, the Federal Circuit Court of Appeals agreed with the U.S. Court of Federal Claims and dismissed the claim.  

Although the amended tax returns were timely filed, the amended tax returns were not “duly filed” because Mr. Dixon had failed to personally sign them.  By the time this failure to sign was corrected, the time limits for filing the amended tax returns with the IRS had passed.  As a result, the court concluded that the refund action was properly dismissed.

Put simply, Mr. Dixon may have missed out on $1,700,000 because he did not file his paperwork correctly.  If Mr. Dixon had personally signed his amended tax returns, he may have been in a very different position today.

The court’s decision was based on the relevance of the “too late” principle and the irrelevance of the informal-claim doctrine.  This doctrine refers to the ability of the IRS to correct any formal deficiencies in a taxpayer’s filing, to provide the IRS a full opportunity to address the problem administratively if possible.  The informal claim doctrine provides that a taxpayer may assert a valid claim for refund by providing the IRS with written notice of the claim of refund, even if the claim is not made by filing a formal amended tax return.  The Court concluded that the informal claim doctrine was not applicable in this situation because Mr. Dixon’s signature requirement “ was based on a statute combined with implementing regulations that were not subject to case-specific IRS waiver authority.” 

The “too late” principle refers to the fact that the IRS loses jurisdiction over – and the taxpayer loses the ability to amend – any refund claim that is allowed, disallowed, or the subject of a suit for refund if such claim is not timely filed correctly.  The court concluded that the application of the “too late” principle barred Mr. Dixon’s action.  In a slightly different scenario, Mr. Dixon could have had a very different outcome.

The moral of the story: file paperwork correctly and on time.  Sure, there are plenty of ways to lose $1,700,000, but missing a signature should not be one of them.  To avoid these types of issues, tax returns should be filed duly and timely.

Dixon v. United States, No. 2022-1564, 2023 U.S. App. LEXIS 11422 (Fed. Cir. May 10, 2023)

 

 

 

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Article 3

NAACP Issues Travel Advisory for the State of Florida

 

Written By: Gary Lopez-Perea, Juris Doctorate Canidate, Stetson Law School

 

Gassman, Crotty and Denicolo, P.A. will be donating a $1000.00 grant and 20 pro-bono law clerk hours to the Pinellas Education Foundation to benefit Black History education. 

“If a public school were to remove every book because it contains one word deemed objectionable to some parent, then there would be no books at all in our public libraries.” – Peter Scheer

“As books were banned during the holocaust in the early 1930’s, ideas were repressed, knowledge was repressed, free speech was repressed, in the name of ideological racist and prejudicial propaganda and beliefs. As society has progressed to 2023, racist and prejudicial ideologies coupled with hypocrisy has taken hold in our schools and homes once again. Banning books is the banning of ideas and a violation of one’s right to a free education. Banning books to erase people and parts of our society that are different from one’s belief is an attempt to erase those very people those books represent. Bigoted and hypocritical ideas have infiltrated our schools in the name of protecting children. Books are not dangerous’, books provide insight to our history, our present, and our future. They provide entertainment and joy. Books offer a person an opportunity to explore the world as an individual with different perspectives from another, and yet see similarities as well. People will seek information through books long after the right attempts to police other people’s children and other people’s homes.” – Anonymous Pinellas County Schools Educator 

Since Florida House Bill 1557 was passed 441 books have been banned from Florida Schools.

On May 20, 2023, the National Association for the Advancement of Colored People (NAACP) issued a formal travel notice regarding the state of Florida.[1]  According to the press statement released by the NAACP, the notice is in response to legislative actions taken by Ron DeSantis that have been deemed “aggressive attempts to erase Black History and to restrict diversity equity and inclusion programs in Florida schools.”[2]

The NAACP’S notice is the latest advisory from Florida civil rights groups.  Similar actions have been taken by both Equality Florida, a gay rights advocacy group that issued a warning last month, and the League of United Latin American Citizens, a civil rights organization that issued one last Wednesday.[3]

According to the NAACP president and CEO Derrick Johnson, “failing to teach an accurate representation of the horrors and inequalities that Black Americans have faced and continue to face is a disservice to students and a dereliction of duty to all,”[4]  The Chair of the NAACP Board of Directors, Leon Russell, further added “We will not allow our rights and history to be held hostage for political grandstanding. The NAACP proudly fights against the malicious attacks in Florida, against Black Americans. I encourage my fellow Floridians to join in this fight to protect ourselves and our democracy.”[5]

The NAACP cites numerous policies that DeSantis has approved that have had an impact on its determination.  These policies include stripping schools of AP African American studies, prompting legislation for the concealed carry of guns, and defunding diversity programs in the state’s public universities.[6] 

The Further advise that “Florida public schools will not teach your children accurate African-American history, which includes a history of enslavement, segregation, racial injustice, and systemic racism…The State of Florida does not welcome the contributions of African Americans and people of color…The State of Florida does not value diversity, equity, and inclusion in Florida schools, colleges, and universities.”[7]

 

Response

Mr. DeSantis’s office was available for comment on the advisory warning this past Monday. DeSantis spokesperson Jeremy T. Redfern said the move by the NAACP was nothing more than a stunt.[8]  He further emphasized the governor’s point from the week prior, that Florida at the time was receiving record-breaking numbers in tourism.[9]  Whether or not this formal advisory will affect those numbers is yet to be seen.

 

[1] NAACP issues Travel Advisory in Florida. NAACP. (2023, May 23). https://naacp.org/articles/naacp-issues-travel-advisory-florida

[3] Jiménez, J. (2023, May 21). N.A.A.C.P. issues Florida Travel Advisory, joining Latino and L.G.B.T.Q. Groups. The New York Times. https://www.nytimes.com/2023/05/21/us/naacp-florida-travel-advisory-desantis.html

[4] Woodward, A. (2023, May 23). DeSantis responds to NAACP call for tourists to Boycott florida. The Independent. https://www.independent.co.uk/news/world/americas/us-politics/desantis-naacp-florida-travel-advisory-b2343518.html

The Hill We Climb

Poem by Amanda Gorman

Banned in Miami-Dade County

(Source: “Miami-Dade K-8 bars elementary students from 4 library titles following parent complaint” by Sommer Brugal from the Miami Herald)

 

When day comes, we ask ourselves, where can we find light in this never-ending shade?

The loss we carry. A sea we must wade.

We braved the belly of the beast.

We’ve learned that quiet isn’t always peace, and the norms and notions of what “just” is isn’t always justice.

And yet the dawn is ours before we knew it.

Somehow we do it.

Somehow we weathered and witnessed a nation that isn’t broken, but simply unfinished.

We, the successors of a country and a time where a skinny Black girl descended from slaves and raised by a single mother can dream of becoming president, only to find herself reciting for one.

And, yes, we are far from polished, far from pristine, but that doesn’t mean we are striving to form a union that is perfect.

We are striving to forge our union with purpose.

To compose a country committed to all cultures, colors, characters and conditions of man.

And so we lift our gaze, not to what stands between us, but what stands before us.

We close the divide because we know to put our future first, we must first put our differences aside.

We lay down our arms so we can reach out our arms to one another.

We seek harm to none and harmony for all.

Let the globe, if nothing else, say this is true.

That even as we grieved, we grew.

That even as we hurt, we hoped.

That even as we tired, we tried.

That we’ll forever be tied together, victorious.

Not because we will never again know defeat, but because we will never again sow division.

Scripture tells us to envision that everyone shall sit under their own vine and fig tree, and no one shall make them afraid.

If we’re to live up to our own time, then victory won’t lie in the blade, but in all the bridges we’ve made.

That is the promise to glade, the hill we climb, if only we dare.

It’s because being American is more than a pride we inherit.

It’s the past we step into and how we repair it.

We’ve seen a force that would shatter our nation, rather than share it.

Would destroy our country if it meant delaying democracy.

And this effort very nearly succeeded.

But while democracy can be periodically delayed, it can never be permanently defeated.

In this truth, in this faith we trust, for while we have our eyes on the future, history has its eyes on us.

This is the era of just redemption.

We feared at its inception.

We did not feel prepared to be the heirs of such a terrifying hour.

But within it we found the power to author a new chapter, to offer hope and laughter to ourselves.

So, while once we asked, how could we possibly prevail over catastrophe, now we assert, how could catastrophe possibly prevail over us?

We will not march back to what was, but move to what shall be: a country that is bruised but whole, benevolent but bold, fierce and free.

We will not be turned around or interrupted by intimidation because we know our inaction and inertia will be the inheritance of the next generation, become the future.

Our blunders become their burdens.

But one thing is certain.

If we merge mercy with might, and might with right, then love becomes our legacy and change our children’s birthright.

So let us leave behind a country better than the one we were left.

Every breath from my bronze-pounded chest, we will raise this wounded world into a wondrous one.

We will rise from the golden hills of the West.

We will rise from the windswept Northeast where our forefathers first realized revolution.

We will rise from the lake-rimmed cities of the Midwestern states.

We will rise from the sun-baked South.

We will rebuild, reconcile, and recover.

And every known nook of our nation and every corner called our country, our people diverse and beautiful, will emerge battered and beautiful.

When day comes, we step out of the shade aflame and unafraid.

The new dawn blooms as we free it.

For there is always light, if only we’re brave enough to see it.

If only we’re brave enough to be it.

 
 
 

 

For Finkel’s Followers

6 Ways to Avoid Being ‘Ghosted’ By a New Hire

Why Newly Hired Employees Aren’t Showing Up to Work–and How to Prevent ‘Ghosting’ at Your Company

 

Written By: David Finkel

 

The tables have turned and suddenly your new hire is in the power seat. How do you prevent and recover from a new employee not showing up for work?

 

Employers have had it good for way too long. Back in the old days, you would put together a written outline of the ideal candidate, compose the perfect job post and then wait for the resumes to roll in. You would then schedule interviews and make your selection based on your selected criteria. Then you would move to the on-boarding phase and finally allow your employee to “own” their position.

 

Enter ghosting.

 

This new trend is rather karmic, and leaves employers scrambling to pick up the pieces after a new hire leaves without as much as a goodbye.

 

Getting Ghosted is stressful and affects your bottom line, but thankfully there are steps that you can take to decrease the chances of being ghosted by your employees.

 

  1. Listen. Really listen.

Your employees want to be heard. Really heard. They want to feel like their input is valuable and that you, as their employer, are invested in what they have to say. This does not mean that you will always see eye-to-eye, but they want to know that you are always available to listen with an open mind and that you will respect their position.

If an employee feels like they are being heard, they will be far less likely to cut off communication channels (i.e., ghost).

 

  1. Be Respectful.

    The old adage “treat others like you want to be treated” comes to mind here. If you are respectful to your workforce, they are much more likely to act in-kind, thus, decreasing your chances of being ghosted. Look at each employee as a person, not a tool to help you meet your goals. Treat them with courtesy, and be direct if the situation calls for it. Make sure they know that they were hired for the position because you have faith in their ability to do a good job and make good decisions.

 

  1. Create a Positive Work Environment.
     

Cut out the infighting, “silo-ism” and snarky emails. If an employee feels like they are part of a team, they are much less likely to ghost.
 

  1. Be Inspiring.

    Don’t waste your breath shouting and clapping your hands, instead take the time to be someone who warrants loyalty and respect by doing great work. If your employees look up to you, they will want to put forth their best effort and work. Set high expectations for yourself and your team members, and then work together to reach your goals.
     

  2. Do not Micromanage

    There is nothing that will turn an employee into a ghost faster than a micromanager on a mission. Share interesting projects with your staff and then give them the authority to do their job to the best of their ability. Make sure to explain projects and tasks fully with concrete direction and established expectations. Take the time in the beginning to set the groundwork and allow the employee to run with it.

    If a task or project is challenging for an employee, be a mentor and a cheerleader and support them as needed. When you are successful, celebrate your victories together.
     

  3. Say Thank You.

    Give credit when credit is due. Give specific and concrete verbal praise. This could be done in a myriad of ways: acknowledgment during a team meeting, a thank you note, a gift card or even a special night out. One of our coaching clients recently sent one of their key employees and their spouse out to dinner to say “Thank You”, even arranging for a babysitter.

 

While it may be difficult to prevent ghosting during the hiring process, there are concrete things that you can do after you hire a new employee to decrease your chances of being left in a lurch. Make an effort to get to know your employees and support them in their growth, both personally and professionally.

 

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Free Saturday Webinar

UNDERSTANDING SPOUSAL LIMITED ACCESS TRUSTS (SLATs) FROM BASIC TO NUANCE

Date: Saturday, May 27, 2023

Time: 11:00 AM to 12:00 PM EST (60 minutes)

Presented by:  Christopher Denicolo, JD, LL.M. 

 

REGISTER HERE FOR 1.0 CPA CPE CREDIT

REGISTER HERE FOR NON-CPE CREDIT

REGISTER HERE FOR FLORIDA CLE CREDIT

 

Please Note:

After registering, you will receive a confirmation email containing information about joining the webinar. Approximately 3-5 hours after the program concludes, the recording and materials will be sent to the email address you registered with.

Important: If you are already on the “Register For All Upcoming Free Webinars” list, you will be auto-registered on Friday for non-CPE credit. If you would like 1.0 free CPE Credit for this webinar, please also register above through CPA Academy. If you would like Florida CLE Credit, please register above through the provided link above.

Please email registration questions to info@gassmanpa.com.
 

 

Free Upcoming Webinars

 

ALPHABET SOUP: PLANNING WITH LLCs, IDGTs, GRATs & OTHER ACRONYMS

Date: Thursday, June 1, 2023

Time: 1:00 PM to 2:00 PM EST (60 minutes)

Presented by: Alan Gassman, JD, LL.M. (Taxation), AEP (Distinguished) 

 

REGISTER HERE

 

Please Note:

After registering, you will receive a confirmation email containing information about joining the webinar. Approximately 3-5 hours after the program concludes, the recording and materials will be sent to the email address you registered with.

Important: If you are already on the “Register For All Upcoming Free Webinars” list, you will be auto-registered on Friday for non-CPE credit.  

Please email registration questions to info@gassmanpa.com.

EVALUATING ESTATE TAX TECHNIQUES

PART 1 

Date: Saturday, June 3, 2023

Time: 11:00 AM to 12:00 PM EST (60 minutes)

Presented by:  Alan Gassman, JD, LL.M. (Taxation), AEP (Distinguished) 

 

REGISTER HERE FOR 1.0 CPA CPE CREDIT

REGISTER HERE FOR NON-CPE CREDIT

REGISTER HERE FOR FLORIDA CLE CREDIT

 

Please Note:

After registering, you will receive a confirmation email containing information about joining the webinar. Approximately 3-5 hours after the program concludes, the recording and materials will be sent to the email address you registered with.

Important: If you are already on the “Register For All Upcoming Free Webinars” list, you will be auto-registered on Friday for non-CPE credit. If you would like 1.0 free CPE Credit for this webinar, please also register above through CPA Academy. If you would like Florida CLE Credit, please register above through the provided link above.

Please email registration questions to info@gassmanpa.com.

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ALL UPCOMING EVENTS

Click this link to be auto-registered for all upcoming free webinars from our firm (Non-CPE Credit only).

Saturday,

May 27, 2023

Free from our Firm

(Virtual Session – *CPE Credits Will Be Offered Through CPAacademy.org. CLE Credit will be offered through the Florida Bar.)

Christopher Denicolo Presents:

UNDERSTANDING SPOUSAL LIMITED ACCESS TRUSTS (SLATs) FROM BASIC TO NUANCE

11:00 AM to 12:00 PM EST

(60 minutes)

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Thursday,

June 1, 2023

Financial Experts Network

(Free)

Alan Gassman Presents:

ALPHABET SOUP: PLANNING WITH LLCS, IDGTS, GRATS, AND OTHER ACRONYMS

1:00 PM to 2:00 PM EST

(60 minutes)

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Saturday,

June 3, 2023

Free from our Firm

(Virtual Session – *CPE Credits Will Be Offered Through CPAacademy.org. CLE Credit will be offered through the Florida Bar.)

Alan Gassman Presents:

EVALUATING ESTATE TAX TECHNIQUES PART I

11:00 AM to 12:00 PM EST

(60 minutes)

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Saturday,

June 10, 2023

Free from our Firm

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Alan Gassman Presents:

EVALUATING ESTATE TAX TECHNIQUES PART II

11:00 to 12:00 PM EST

(60 minutes)

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Wednesday, 

June 14, 2023

 Santa Cruz County Bar

Alan Gassman Presents: 

WHAT I LEARNED AT THE 57TH ANNUAL HECKERLING INSTITUTE ON ESTATE PLANNING FOR SANTA CRUZ COUNTY BAR ASSOCIATION 

3:00 PM to 4:00 PM EST

(60 minutes)

 Coming Soon!

Saturday,

June 17, 2023

Free from our Firm

(Virtual Session – *CPE Credits Will Be Offered Through CPAacademy.org. CLE Credit will be offered through the Florida Bar.)

Alan Gassman Presents:

EVALUATING ESTATE TAX TECHNIQUES PART III

11:00 to 12:00 PM EST

(60 minutes)

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Saturday,

June 17, 2023

Free from our Firm

(Virtual Session – *CPE Credits Will Be Offered Through CPAacademy.org. CLE Credit will be offered through the Florida Bar.)

Alan Gassman & Chuck Daellenbach Presents: 

ESTATE PLANNING FOR MUSICIANS: CHUCK DAELLENBACH & THE CANADIAN BRASS STORY

12:00 PM to 1:00 PM EST

(60 minutes)

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Thursday, June 22, 2023

American Academy of Attorney – CPAs

Annual Meeting

 

Alan Gassman Presents: 

CREATIVE AND DYNAMIC STRATEGIES FOR BUSINESS OWNERS AND INVESTORS

8:45 AM – 10:00 AM

(75 minutes)

 Coming Soon!
Saturday, July 1, 2023

Free from our Firm

(Virtual Session – *CPE Credits Will Be Offered Through CPAacademy.org)

Alan Gassman Presents:

PROTECTING YOUR BUSINESS AND YOUR FAMILY – ESTATE PLANNING, CREDITOR PROTECTION AND ESTATE TAX PLANNING FOR BUSINESS PROFESSIONALS

11:00 AM to 12:00 PM EST

(60 minutes)

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Wednesday,

October 11, 2023

National Association of Estate Planners & Councils

(Not So Free)

Alan Gassman Presents: 

DESIGNING AND IMPLEMENTING ESTATE PLANNING STRUCTURES WITH THE IRS IN MIND: AUDIT TRIGGERS & CONSIDERATIONS ASSOCIATED THEREWITH

3:00 PM to 4:00 PM EST

(60 minutes)

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Monday, 

October 16, 2023

California Tax & Estate Planning Forum 

Alan Gassman Presents:

FLORIDA (AND OTHER) COMMUNITY PROPERTY TRUSTS: THE RIGHT SOLUTION FOR MANY, BUT NOT FOR ALL

 Coming Soon!

Tuesday, 

October 17, 2023

 Tampa Bay Estate Planning Council

Alan Gassman Presents: 

CORPORATE TRANSPARENCY, PRIVACY, AND ENTITY PLANNING STRATEGIES IN VIEW OF SCHEDULED LAW CHANGES

6:00 PM to 7:00 PM EST

(60 minutes)

 Coming Soon!

Wednesday, 

October 18, 2023

 UJA Federation of New York

Alan Gassman, Jeremiah Doyle, Stanley Baumblatt & Marty Shenkman Present:

CHARITABLE GIVING PANEL

2:00 PM to 3:00 PM EST

(60 minutes)

 Coming Soon!

Thursday, 

October 19, 2023

 UJA Federation of New York

Alan Gassman Presents:

MATHEMATICS AND SPREADSHEETS FOR ESTATE PLANNERS – APPLYING MATH TO UNDERSTAND, PLAN FOR AND EXPLAIN THE REALITY OF PLANNING DECISIONS

3:00 PM to 4:00 PM EST

(60 minutes)

 Coming Soon!

Thursday,

November 2,

2023

 Birmingham, AL Estate Planning Council

Alan Gassman and Brandon Ketron Present:

ESTATE TAX STRATEGIES, HOT TOPICS AND YEAR-END PLANNING: BETTER THAN BBQ AND HOTTER THAN SUMMER

8:00 AM to 9:40 AM EST

(100 minutes)

 Coming Soon!

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YouTube Library

Visit Alan Gassman’s YouTube Channel for complimentary webinars and more!

The PowerPoint materials can be found in the description box located at the bottom of the YouTube recording.

Click here or on the image of the playlists below to go to Alan Gassman’s YouTube Library.

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HUMOR

 

 

A Sappy Joke

 

 

 
 

 

Gassman, Crotty & Denicolo, P.A.

1245 Court Street

Clearwater, FL 33756

(727) 442-1200

Copyright © 2023 Gassman, Crotty & Denicolo, P.A

 

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