The Thursday Report – July 11, 2013, Same-Sex Chart and Gandolfini
“Bringing New Meaning to Thursdays Throughout The Week – It’s Not Just the Day Before Friday Anymore!”
Why Many Same-Sex Couples Will Be Looking to Leave Florida and Where They May Go by Christopher J. Denicolo, J.D., LL.M.
What Your Clients Want to Know About James Gandolfini – A look at his Last Will and Testament and What Was Wrong With It – A LISI Article by Bruce Steiner
Ken Crotty’s LLC Clinic
Registration is Now Open for the Notre Dame Tax & Estate Planning Institute in October
Back by Popular Demand – Join us for our August 23, 2013 Presentation of the JEST Trust System as part of Phil’s Ultimate Estate Planner, including New Materials and Forms
Lawyers in History: The Impact of Law Practice on Their Lives and Careers – Aaron Burr
Today’s Thursday Report concentrates on two very important recent developments for estate tax planners, and providing our readers with more information and thinking than has been published by the conventional press and industries to date.
Clients want to know how these laws will affect them, their families, and their friends and colleagues.
We hope that today’s issue gives you solid information and planning ideas that you can offer to same-sex couples, and a thorough and interesting discussion of James Gandolfini’s estate plan, and what can be learned from this.
We welcome all comments, questions (and complaints about the Kentucky Fried Chicken jokes) that we receive.
The best suggestion award in response to this Thursday Report will be the coupon found below. DON’T LEAVE HOME WITHOUT IT
We welcome contributions for future Thursday Report topics. If you are interested in making a contribution as a guest writer, please email Janine Ruggiero at Janine@gassmanpa.com.
This report and other Thursday Reports can be found on our website at www.gassmanlaw.com.
Why Many Same-Sex Couples Will Soon Be Looking to Leave Florida and Where They May Go
by Christopher J. Denicolo, J.D., LL.M.
Almost everyone reading this report knows that the U.S. Supreme Court has held that same-sex couples cannot be denied equal protection under Constitution if they were legally married in a state that allows same-sex marriage, and reside in a state that recognizes same-sex marriage.
Florida does not recognize same-sex marriage, so same-sex couples who have been married in one of the states (or foreign jurisdictions) that recognize same-sex marriages will not be considered as married for federal tax and other federal law purposes if they reside in Florida at the time of death.
There are many other federal and state rights that are impacted by whether a validly married same-sex couple resides in a state that recognizes same-sex marriages.
In the Windsor case, Thea Spyer and Edith Windsor lawfully married in Ontario, Canada under Canadian law, while they resided in New York. While New York did not allow same-sex marriages at the time, it did recognize same-sex marriages that were legal in out-of-state jurisdictions. The IRS therefore lost its case against Ms. Windsor, who claimed the estate tax marital deduction as being a “spouse.”
Significantly more detail on the above can be found by clicking here.
The Windsor case leaves Florida same-sex couples in a quandary. Do they stay in Florida, unable to make significant gifts to one another, and risking the payment of federal estate tax on the death of a wealthy spouse, or should they move their domicile, and thus their primary residence, to a state that does recognize same-sex marriages?
One question is what states they can move to, and how the tax law and creditor protection laws apply in each such state.
We have a chart of the states that recognize same-sex marriages, and which of these states also recognize tenancy by the entireties (for creditor protection purposes), have state inheritance and estate taxes, and have state income tax imposed upon individual income. The chart can be accessed by clicking here.
Many Florida estate planning lawyers and advisors will be structuring same-sex couples’ arrangements with the help of legal counsel in the state where our clients become domiciled.
We are hopeful that the Florida legislature will recognize this quandary and enable same-sex Floridians who have chosen to be married in other jurisdictions to be recognized as married for the purposes of Florida law.
We welcome any questions, comments and suggestions on this important issue.
What Your Clients Want to Know About James Gandolfini – A Look at his Last Will and Testament and What Was Wrong With It – A LISI Article by Bruce Steiner
With the passing of actor James Gandolfini come some interesting reports regarding his estate. There are a few lessons to be learned from Mr. Gandolfini’s Last Will and Testament including some very expensive ones for his family.
Bruce Steiner, an attorney with Kleinberg, Kaplan, Wolff & Cohen, P.C. in New York City wrote the attached article for LISI and can be reviewed by clicking here.
Bruce Steiner has over 35 years of experience in the areas of taxation, estate planning, business succession planning and estate and trust administration. He is a frequent lecturer at continuing education programs for bar associations, CPAs and other professionals. He is a commentator for Leimberg Information Services, Inc., is a member of the editorial advisory board of Trusts & Estates, is a technical advisor for Ed Slott’s IRA Advisor, and has written numerous articles for Estate Planning, BNA Tax Management’s Estates, Gifts & Trusts Journal,Trusts & Estates, the Journal of Taxation, Probate & Property, TAXES, the CPA Journal, the CLU Journal and other professional journals. Bruce has been quoted in various publications includingForbes, The New York Times, Wall Street Journal, Daily Tax Report, Lawyers Weekly,Bloomberg’s Wealth Manager, Financial Planning, Kiplinger’s Retirement Report, Newsday, theNew York Post, the Naples Daily News, Individual Investor, TheStreet.com, and Dow Jones (formerly CBS) Market Watch. Bruce has served on the professional advisory boards of several major charitable organizations and was named a New York Super Lawyer in 2010, 2011 and 2012. Mr. Steiner can be reached at 212-880-9818 or via email at bsteiner@kkwc.com
Ken Crotty’s LLC Clinic
Each week Ken Crotty will be providing a discussion each week on aspects of the new LLC Act and how these will impact clients and practitioners. This week he discusses the New LLC Act and when it goes into effect.
Effective Date of the New LLC Act
Florida’s new LLC Act will be effective as of January 1, 2014, for any LLCs formed on or after January 1, 2014. For LLCs formed on or before December 31, 2013, there is some flexibility. The latest the Act will apply to these LLCs is on January 1, 2015, and members and managers of these LLCs will have until this date to modify the LLC’s governing documents to comply with the Act and to avoid unintended results.
LLC’s formed on or before December 31, 2013, may elect to have the Act apply to the LLC at anytime between January 1, 2014, and January 1, 2015. It is important to note, however, that if the LLC elects to have the Act apply then the entire Act applies to the LLC. It is not possible to pick and choose certain provisions of the Act and elect them to apply to the LLC. The election is an all or nothing decision. Because of this, members and managers of LLCs that are in existence on or before December 31, 2013, should review their governing documents to be certain that there will not be unintended consequences of electing to have the Act apply before January 1, 2015, and should modify their documents accordingly before the election to have the Act apply is made.
Registration is Now Open for the Notre Dame Tax & Estate Planning Institute in October
Professor Jerry Hesch’s Notre Dame Tax Institute will once again provide significant income tax planning technique coverage in addition to estate, estate tax, and related topics. The Institute is held in South Bend, Indiana each fall. This year the dates are Wednesday, October 16 to Friday, October 18, 2013.
Alan Gassman will be working with Professor Hesch in preparing and presenting Interesting Interest Questions, Planning with Low Interest Loans, Self-Cancelling Installment Notes, Private Annuities, Defective Grantor Trusts, and Similar Issues That Arise in a Low Interest Rate Environment.
Other speakers and their topics include:
- Maintaining and Obtaining Income Tax Basis, by Turney Berry, Louisville, KY
- Planning with Portability: What Do the Numbers Show? by Diana S.C. Zeydel, Miami, FL
- The Tax Apportionment Clause: Often the Most Important Provision in the Will, by Jonathan Blattmachr, New York, NY
- Structuring Trustee Powers to Avoid a Tax Catastrophe (Or 20 Things You Need to Know About Selecting Trustees and Structuring Trustee Powers) by Steve Akers, Dallas, TX
- Myths, Mysteries and Mistakes: Common Transfer Tax Concepts That Are Not Well-Known or Understood, by Professor Jerry Pennell, Atlanta, GA
- Current Developments of Importance to Estate Planners, by Professor Jeffery Pennell, Atlanta, GA
- Fiduciary’s Guide to Retirement Benefits, by Natalie B. Choate, Boston, MA
- Evaluating Mistakes Made with Commonly-Used Techniques (The Screw-Ups) and Evaluating the Risks Associated with Certain Techniques, by David Handler, Chicago, IL and Professor David Herzig, Valparaiso, IN
- Yours, Mine and Ours: Estate Planning for Couples in a Second Marriage, by Eric A. Manterfield, Indianapolis, IN
- Prenuptial Agreements and Divorce: A Minefield Or A Solution? by Linda Ravdin, Washington, DC
- Monitoring Trustees: When, Why and How to Use a Trust Protector, by Professor Larry Frolik, Pittsburgh, PA
- Special Needs Planning: What Every Estate Planning Professional Needs to Know, by Bernard Krooks, New York, NY
- The Bet Not to Live: Using Private Annuities and SCINs for Individuals Not Expected to Survive Their Life Expectancy, by Jerome Deener, Roseland, NJ
- Evaluating Premium Financed Life Insurance, by Rebecca Ryan, Chicago, IL
- The Dueling Transferors’ Problem: The Uncertain GST Tax Consequences and Planning Implications of Having A Beneficiary Assign an Interest in a Trust, by Austin Bramwell, New York, NY
- Evaluating Private Placement Life Insurance in a High Investment Tax Environment, by Leslie Giordani, Austin, TX
- Valuation of Large Companies: Blockage and Other Factors, Professor Ashok Abbot, Morgantown, WV
- Avoid Being a Defendant: Estate Planning Malpractice and Ethical Concerns by Professor Gerry Beyer, Lubbock, TX
- An Estate Planning Trilogy: Digital Assets, Guns and Pets, by Professor Gerry Beyer, Lubbock, TX
- The Self-Management Structure: A Potent and New Age Solution to the Business Succession Planning Conundrum, by Avi Kestenbaum, Mineola, NY
- Don’t End Up as Road Kill: Surviving Ethical Challenges in Transfers Between Family Members, by Charles “Skip” Fox, Charlottesville, VA
- Converting Asset Protection to Asset Collection: A Creditor’s Perspective, by Melissa Langa, Boston, MA
- It’s Yours If You Do As I Say: Conditional Gifts and In Terrorem Clauses, by Professor William LaPiana, New York, NY
- Section 1411: Net Investment Income Tax, David Kirk, Washington, DC (invited)
- Maintaining and Estate Planning Practice in the 21st Century in a $5 Million Exemption Era, Robert Romanoff, Chicago, IL
- Using DINGs, NINGs, and Other Trusts to Reduce or Eliminate State Income Taxes, by Neil Schoenblum, Las Vegas, NV and Professor Jerry Schoenblum, Nashville, TN
- Drafting Tips That Minimize The Federal Income Tax on Trusts, by James Blasé, St. Louis, MO
- International Tax Planning: A Practical Approach, by Charles Schultz, Chicago, IL
To register for the Institute please click here and don’t forget to book your tickets to the Notre Dame vs. USC game on October 19.
Back by Popular Demand – Join us for our August 23, 2013 Presentation of the JEST Trust System as part of Phil’s Ultimate Estate Planner, including New Materials and Forms
Our first teleseminar with Phil’s Ultimate was widely received and we were asked to come back and present our materials again in a teleconference on Friday, August 23, 2013 at 12:00 p.m.
You can sign up for the teleconference with Phil’s Ultimate Estate Planner, which costs $139 (or $189 for printed materials and CD), by going to the website of Phil’s Ultimate Estate Planner, which can be viewed by clicking here.
Phil’s ultimate is also offering a special package. The JEST Legal Document Form Package Plus Teleconference Participation (and CD) for a discounted rated of $395 (regularly $495). The package contains the JEST legal document form package, teleconference participation, downloadable PDF materials, downloadable MP3 recording and a CD-ROM sent 5-7 days following the teleconference.
The JEST trust system permits a married couple living in Florida, or other non-community property states, to hold “joint assets” under one trust agreement that allows a clear step-up in basis and credit shelter trust funding from the share of the first dying spouse. The JEST trust system is also designed to facilitate using the share of the surviving spouse to fund a “capitalized credit shelter trust B” that we believe makes use of the remainder of the first dying spouse’s estate tax exemption using the same rational that the IRS has used for a technical advice memorandum and four private letter rulings, while also qualifying the assets from the surviving spouse for a step-up in basis, if our reasoning and the technique we have developed is correct.
The JEST trust and its assets will not qualify as tenancy by the entireties assets for creditor protection planning, and not all advisors will feel confident that the IRS will accept the intended treatment, but if our technique is accepted in the same manner as the technical advice memorandum and four private letter rulings then a full funding of a credit shelter trust and a full stepped up basis for joint trust property can be achieved. You cannot get what you do not ask for!
Lawyers in History: The Impact of Law Practice on their Lives and Careers: Aaron Burr
On this day in 1804, Aaron Burr fatally shot his long-time political opponent, Alexander Hamilton in a duel.
Upon graduation from college at the young age of 17, Burr began to study law. Upon hearing about the clashes with the British troops, Burr joined the Continental Army. He served between the years 1775 and 1779 and had much success. He saved an entire Brigade of men, including long-time friend, Alexander Hamilton, from capture by the British when they invaded Manhattan, but Burr never received a commendation for his actions.
Due to his declining health, he was forced to leave the Continental Army. He then took up his study of law and was admitted to the New York Bar in 1782. He practiced law in New York City and served in the New York State Assembly. In 1789 he was appointed New York State Attorney General and in 1791 was elected a U.S. Senator.
In 1796 Burr ran for Vice President, only to come in fourth behind John Adams (elected President), Thomas Jefferson (elected Vice President) and Thomas Pinckney. Upon his defeat he returned to the Senate and served until 1799. During his time in the Senate he cooperated with Holland Land Company to obtain a law to permit aliens to hold and convey land. During this time he became a key player in New York politics.
In 1799 he also founded the Bank of the Manhattan Company which later merged into Chase Manhattan Bank and eventually became JPMorgan Chase. He did this under the auspices that he was forming a water company, which was needed in New York. He commissioned the support of Alexander Hamilton and other Federalists. Shortly after approval, Burr changed the charter to include banking knowing all along that a water company was not in his plans. This was the start of Hamilton’s malevolence for Burr, calling his actions dishonest.
Because of his role in the political arena of New York, Burr was asked by Thomas Jefferson and James Madison to help them with the election of 1800. He enlisted the help of social clubs to help Jefferson and Madison and through those actions, Burr is credited as being the father of modern political campaigning.
He was later placed on the ballot for the 1800 election and became Vice President under Thomas Jefferson, although Jefferson never trusted him and did not consult him on important matters. Burr, however, as President of the Senate, was seen as even-handed and fair, especially during the impeachment trial of Justice Samuel Chase so Jefferson’s distrust of Burr was seen as unfounded.
Thomas Jefferson dropped Burr from his ticket in the 1804 election and Burr instead ran for Governor of New York state. He lost that election to Morgan Lewis and blamed his loss on a personal smear campaign by prior Governor George Clinton, who believed that Burr entertained a Federalist succession movement in New York. In April of the same year, the Albany Register, published a letter from Dr. Charles D. Cooper to Philip Schuyler, which relayed Alexander Hamilton’s judgment that Burr was “a dangerous man, and one who ought not to be trusted with the reins of government.” Burr then sent a letter to his long-time friend, Alexander Hamilton asking for clarification. Hamilton responded back that Burr should give specifics of Hamilton’s remarks and not Cooper’s. The two exchanged several more letters escalating into Burr demanding that Hamilton retract any statement that would denigrate Burr’s honor over the past 15 years. Hamilton refused and Burr challenged him to a duel, which had long been outlawed in New York state. The two decided to hold their duel in New Jersey, even though it had been outlawed there as well. The penalty for dueling in New York was death, whereas the penalty for dueling in New Jersey was less severe.
On July 11, 1804, Alexander Hamilton and Aaron Burr met outside of Weekhawken, New Jersey. It is said that it was hard to figure out which gun was fired fist in the duel, as the shots were that close. Alexander Hamilton missed his mark, blaming the sun and his placement in the duel. Aaron Burr did not miss his mark. He shot Hamilton in the stomach and Hamilton died the next day. Burr was charged with multiple crimes including murder in both New York and New Jersey but he was never tried in either state.
In 1805 when his term as Vice President was over, Burr journeyed to the Western Frontier and met with General James Wilkinson, who was an agent for the Spanish. It is said that during their meeting Burr and Wilkinson had plotted to establish an independent nation. To begin they wanted to seize territory from the Spanish in what is now Louisiana. In the fall of 1806, Burr led a group of well-armed colonists toward New Orleans. This move prompted an investigation by the government. In an attempt to save himself, General Wilkinson turned on Burr and sent notice to Washington of what Burr was up to. In February of 1807 Burr was arrested for treason. He was tried in a U.S. circuit court in Virginia but was acquitted.
Although he was acquitted, he was seen as a traitor to his nation. Burr fled to Europe for many years, before returning to New York and his law practice.
Although Burr was instrumental in the Revolutionary War, was an attorney, served many seats in the U.S. Government and was tried and acquitted for treason, he is perhaps best known for his duel with Alexander Hamilton.
Applicable Federal Rates
Please click here to view a chart of this month’s, last month’s, and the preceding month’s Applicable Federal Rates, because for a sale you can use the lowest of the 3.
Seminars and Webinars
- BP OIL SPILL CLAIMS – AVOID MISTAKES AND MAXIMIZE CLAIMS
Date: Wednesday, July 17, 2013 | 5:00 p.m. – 5:30 p.m.
Presenters: John Goldsmith, Esq. and Alan S. Gassman
Location: Online webinar
Additional Information: To register for this webinar please click here.
- MEDICAL EDUCATION RESOURCES PRIMARY CARE CONFERENCE
Alan Gassman will be speaking on the topic of LEGAL, TAX AND FINANCIAL BOOT CAMP FOR THE MEDICAL PRACTICE – A SPECIAL TAX, ESTATE PLANNING AND LAW CONFERENCE FOR PRIMARY CARE PHYSICIANS
Date: July 19 – 21, 2013 (Friday – Sunday mornings; Have fun at Disney in the afternoons and we will not ask what you do at night!)
Topic:
1) The 10 Biggest Mistakes That Physicians Make In Their Investments and Business Planning
9am – 10am on Friday, July 19, 2013
2) Lawsuits 101
10:10 am – 11:10 am on Friday, July 19, 2013
3) Essential Estate Planning
11:10 am – 11:40 am on Friday, July 19, 2013
4) Asset Entity Planning for Creditor Protection and Buy Sell Arrangements
10:10 am – 11:10 am on Saturday, July 20, 2013
5) 50 Ways to Leave Your Overhead – How to Enhance Medical Practice Profitability
11:40 am – 12:40 pm on Saturday, July 20, 2013
6) Stark Naked, or Well Prepared? – Health Law Compliance
9:00 am – 10:00 am on Sunday, July 21, 2013
Location: Disney’s Boardwalk Resort, Orlando, Florida
Topics by Other Speakers: 2013 Tax Changes, Tax Deductions for Physicians, Medical Practice Financial Management, Physician Compensation, Tax Structures for Medical Practices and Retirement Plan Options for Physicians.
Additional Information: For more information please visit www.MER.org Please note that the program qualifies for continuing education credit for physicians.
- THE JOINT EXEMPT STEP-UP TRUST (JEST)
Date: Friday, August 23, 2013 | 12pm Eastern/9am Pacific
Sponsor: The Ultimate Estate Planner, Inc.
Additional Information: If you would like to attend this teleconference please click here to register
- AVOIDING THE TRAPS IN EMR/TECH CONTRACTS….NOW YOU TELL ME I’M STUCK WITH THIS FOR 5 YEARS!
Date: Tuesday, September 10, 2013 | 5:00 p.m and Thursday, September 12, 2013 | 12:30 p.m. (Each webinar will last 30 minutes)
Presenter: Sandra Greenblatt, Board Certified Health Lawyer
Location: Online webinar
Additional Information: To register for the Tuesday, September 10, 2013, 5pm webinar please click here. To register for the Thursday, September 12, 2013, 12:30 p.m. webinar please click here.
- WEDU ESTATE PLANNING SEMINAR
Gassman Law Associates meets Big Bird – Sesame Street vs. Wall Street?
Alan Gassman will be speaking on the topic of ASSET PROTECTION – ESSENTIAL KNOWLEDGE AND HOT TOPICS
Leading trust law expert Bruce Stone, Esq. will also speak on a topic to be determined.
Date: Thursday, September 19, 2013 | 7:30 am – 11:30 am
Location: TBD
Additional Information: If you would like to sign up for this seminar please email agassman@gassmanpa.com
- NOTRE DAME TAX & ESTATE PLANNING INSTITUTE
Jerry Hesch and Alan Gassman will be speaking on the topics of INTERESTING INTEREST QUESTIONS AND PLANNING WITH LOW INTEREST LOANS, PRIVATE ANNUITIES, DEFECTIVE GRANTOR TRUSTS, AND PRIVATE AND COMMERCIAL ANNUITIES
Date: Wednesday, October 16 through Friday, October 18, 2013
Location: Notre Dame College, South Bend, Indiana
Additional Information: Professor Jerry Hesch’s Notre Dame Tax Institute will once again emphasize the importance of income tax planning and implications in addition to estate, estate tax, and related concepts. To register for the Institute please click here and don’t forget to get your football tickets to the Notre Dame-USC game on October 19.
We welcome questions, comments and suggestions for the presentation that we are assisting Jerry in preparing and presenting.
- PINELLAS COUNTY ESTATE PLANNING COUNCIL CONFERENCE
Alan Gassman will be speaking on the topic of HOT TOPICS FOR ESTATE PLANNERS
Date: Wednesday, October 23, 2013 | 8:00 am – 12:00 p.m. (60 MINUTE PRESENTATION)
Location: TBD
Additional Information: To attend the meeting or to receive information on joining the Council please click here or email agassman@gassmanpa.com
- 2013 MOTE VASCULAR SURGERY FELLOWS – FACTS OF LIFE TALK SEMINAR FOR FIRST YEAR SURGEONS
Alan Gassman will be speaking on the topic of ESTATE, MEDICAL PRACTICE, RETIREMENT, TAX, INSURANCE, AND BUY/SELL PLANNING – THE EARLIER YOU START PLANNING THE SOONER YOU WILL BE SECURE
Date: October 25 – 27, 2013 | Times TBD
Location: TBD
Additional Information: Please contact agassman@gassmanpa.com for additional information.
- NEW JERSEY INSTITUTE FOR CONTINUING LEGAL EDUCATION (ICLE) HEALTH LAW SYMPOSIUM – AN ALL DAY SEMINAR
Alan Gassman will be speaking on the topic of WHAT HEALTH LAWYERS NEED TO KNOW ABOUT FLORIDA LAW
Date: Friday, November 1, 2013 | 9am – 5pm (Mr. Gassman speaks from 1:10 pm until 2:10 p.m.)
Location: Seton Hall Law School, Newark, New Jersey
Additional Information: Seton Hall University in South Orange, New Jersey was founded in 1856, and they have remodeled since. Today, Seton Hall has over 10,000 students in its undergraduate, graduate and law school programs and is in close proximity to several Kentucky Fried Chicken locations.
- NEW JERSEY INSTITUTE FOR CONTINUING LEGAL EDUCATION (ICLE)_SPECIAL 3 HOUR SESSION
Alan Gassman will be speaking on the topic of WHAT NEW JERSEY LAWYERS NEED TO KNOW ABOUT FLORIDA LAW – A 3 HOUR OVERVIEW BY ALAN S. GASSMAN
Date: Saturday, November 2, 2013
Location: Wilshire Grand Hotel, West Orange, New Jersey | 9am – 12pm
Additional Information: Please tell all of your friends, neighbors and enemies in New Jersey to come out to support this important presentation for the New Jersey Bar Association. We will include discussions of airboats, how to get an alligator off of your driveway, how to peel a navel orange and what collard greens and grits are. For additional information please email agassman@gassmanpa.com
- SALT LAKE CITY ESTATE PLANNING COUNCIL’S FALL ONE DAY “TAX AND DEDUCTIBILITY OF YOUR SKI TRIP” INSTITUTE
Alan Gassman will be speaking on the topic of PRACTICAL ESTATE PLANNING, WITH A $5.25 MILLION EXEMPTION AMOUNT
Date: Thursday, November 7, 2013
Location: Hilton Downtown Salt Lake City, Utah
Additional Information: Please support this one day annual seminar conveniently located near skiing and tourism opportunities. If you would like to attend this event or receive the materials please email agassman@gassmanpa.com
NOTABLE CONFERENCES PRESENTED BY OTHERS:
- 48th ANNUAL HECKERLING INSTITUTE ON ESTATE PLANNING SEMINAR
Date: January 13 – 17, 2014
Location: Orlando World Center Marriott, Orlando, Florida
Sponsor: University of Miami School of Law
Additional Information: For more information please visit: http://www.law.miami.edu/heckerling/
- 16th ANNUAL ALL CHILDREN’S HOSPITAL ESTATE, TAX, LEGAL & FINANCIAL PLANNING SEMINAR
Date: Wednesday, February 12, 2014
Location: All Children’s Hospital Education and Conference Center, St. Petersburg, Florida with remote location live interactive viewings in Tampa, Sarasota, New Port Richey, Lakeland, and Bangkok, Thailand
Sponsor: All Children’s Hospital
- THE UNIVERSITY OF FLORIDA TAX INSTITUTE
Date: February 19 – 21, 2014
Location: Grand Hyatt, Tampa, Florida
Sponsor: UF Law alumni and UF Graduate Tax Program
Additional Information: Here is what UF is saying about the program on its website: “The UF Tax Institute will provide tax practitioners and other leading tax, business and estate planning professionals with a program that covers the most current issues and planning ideas with a practical, informative, state-of-the-art approach. The Institute’s schedule will devote separate days or half days to individual income tax issues, entity tax issues and estate planning issues. Speakers and presentations will be announced as the program date nears to ensure coverage of the most timely and significant topics. UF Law alumni have formed the Florida Tax Education Foundation, Inc., a nonprofit corporation, to organize the conference.”
For details about each event, please visit us online at gassmanlaw.com/newsandevents.html
Thank you to our law clerks that assisted us in preparing this report.