The Thursday Report – 4.7.16 – Getting Ready for the April 14th and 15th Wealth Protection Seminars
New Alimony Law Update
When Is Your Gift Tax Return Due?
To “QSST” or to “ESBT,” That Is the Question
Timesharing Now Permitted Under the Stark Law
Generation Skipping Transfer (“GST”) Tax Primer for Gift Tax Return Preparation
Seminar Spotlight: Florida Bar Wealth Protection Seminars
Webinar Spotlight: Uniform Voidable Transactions Act
Richard Connolly’s World – In the News: Case Updates
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.
Quote of the Week
“The great majority of people are ‘wandering generalities’ rather than ‘meaningful specifics.’ The fact is that you can’t hit a target you can’t see. If you don’t know where you are going, you will probably end up somewhere else. You have to have specific goals.”
– Zig Ziglar
Hilary Hinton “Zig” Ziglar was an American author, salesman, and motivational speaker. Ziglar served in the United States Navy during World War II before working as a salesman in a succession of companies, eventually working his way up to the position of Vice President and Training Director for the Automotive Performance Company. Ziglar traveled around the country taking part in motivational seminars until 2010, two years before his death in November of 2012. To see one of Zig Ziglar’s motivational speeches, entitled “Attitude Makes All the Difference,” please click here. You can also click here to see his bestselling book Success for Dummies.
New Alimony Law Update
On April 4th, the bill containing proposed new alimony law was formally presented to Governor Scott. He will have until April 19th to sign, veto, or allow the bill to become law without his signature. Watch this space for the results of this important legislation!
We thank Mary Lou Miller Wagstaff for the following note about our March 24th write-up on the new alimony law:
“Your article says that SB 668 requires a presumption that there will be equal time sharing. Although that was originally the language that Senator Lee tried to push through, the bill that was passed uses the word “premise.” Of course, none of us know how that will be interpreted by the courts, but at least it is not a presumption.”
For more information, please click here to see our article about the legislation that was passed by the Florida House and Senate on March 8th, 2016.
When is Your Gift Tax Return Due?
For reportable gifts that were made in 2015, the Gift Tax Return is due by April 18th, 2016.
If the taxpayer files a Form 4868 to obtain an extension of time to file his or her personal Income Tax Return, the taxpayer will also receive a 6-month extension to file the Gift Tax Return. See Treas. Reg. § 25.6081-1(a).
If the taxpayer is not seeking an extension to file his or her Income Tax Return, then the taxpayer may request an extension of the time to file the Gift Tax Return by filing a Form 8892.
If a donor dies during the year that the gift was made, the Gift Tax Return is due when the Estate Tax Return for the decedent is due (with extensions).
In the event that gift tax is payable as a result of the gifts reported on the Gift Tax Return, the gift tax must be paid no later than April 15th (or when the Gift Tax Return is due for a deceased donor, if earlier), regardless of whether the time for filing the Gift Tax Return is extended. This rule is similar to the payment of the Estate Tax owed by a decedent if the estate extends the time for filing an Estate Tax Return.
To “QSST” or to “ESBT,” That is the Question
by Christopher Denicolo
Tips to Navigating the Fork in the Road After the End of Grantor Trust Status Due to the Grantor’s Death for Trusts Owning S Corporation Stock
Subchapter S of the Internal Revenue Code provides that generally only individuals and certain trusts are allowed to have ownership in S corporations. During the lifetime of a grantor, the grantor’s revocable trust or any other trust that is considered as wholly owned by the grantor is eligible to be an owner of S corporation stock because the trust would be considered as a “grantor trust” for federal income tax purposes.
However, after the grantor’s death, any such grantor trust (or the trust into which the assets of such trust are to be paid) has to make an election within 2 years after the grantor’s death to be treated as either a “Qualified Subchapter S Trust” (QSST) or an “Electing Small Business Trust” (ESBT) in order for the trust to be an eligible owner of S corporation stock. If the trust does not make one of these elections, then the S corporation election of the applicable company would be terminated, and the income of the company would be exposed to double taxation as a C corporation.
Each of the QSST and ESBT elections have ramifications to the former grantor trust, which can be described as follows:
If the QSST Election is Made:
- All income of the former grantor trust (including all income allocated to the trust by the S corporation) must be distributed to one individual each year. The income beneficiary would then be responsible for the income taxes associated with the income, and such income would be taxed at his or her tax bracket. However, unlike the ESBT, the income of the trust would not be subject to the 3.8% Medicare tax so long as the income beneficiary continues to “materially participate” in the S corporation’s business. The 3.8% tax applies if the taxpayer has an adjusted gross income of $200,000 for single taxpayers or heads of household, and $250,000 for married taxpayers who file joint returns.
- Under the QSST rules, the income beneficiary is the only beneficiary who can receive payments or assets from the former grantor trust during the lifetime of the income beneficiary, unless and until the election is changed to an ESBT. Thus, neither the deceased grantor’s descendants nor any third parties can receive benefits from the trust while it is a QSST. This is different from ESBT treatment, which permits distributions to individuals other than the income beneficiary.
- The income distributions will increase the income beneficiary’s gross estate for federal estate tax purposes, which will be important only if the income beneficiary has assets that are not expected to exceed the estate tax exemption amount, or if the income beneficiary’s assets in excess of the estate tax exemption amount will qualify for the federal estate tax marital deduction or charitable deduction.
- The income distributions to the income beneficiary will be subject to such beneficiary’s creditors. Therefore, making a QSST election is not an appropriate course of action where the income beneficiary is a spendthrift or has creditor concerns.
- A QSST can convert into an ESBT and IRS consent is automatically granted if certain requirements are met, and the trust has not converted from an ESBT to a QSST within the preceding 36 months.
If the ESBT Election is Made:
- The income of the former grantor trust (including all income allocated to the trust by the S corporation) is not required to be distributed to a particular beneficiary, and can be accumulated in the trust. Any income that is not distributed will be subject to income tax at the highest income tax bracket (39.6%), and the trust will be responsible for paying the income tax on such income. Any income that is distributed to a beneficiary will be subject to income tax at the tax bracket of the applicable beneficiary, and such beneficiary will be responsible for paying the income tax associated with such income.
- Regardless of whether the trust’s income is distributed to a beneficiary or accumulated by the trustee, the income will likely be subject to the net investment income tax, which applies with respect to income of the trust in excess of $12,400. This is based on IRS rulings (Private Letter Ruling 201029014 and Technical Advisement Memorandum 201317010), which are supported by the tax legislation, and which provides that the trustees of the trust would have to materially participate in the S corporation’s business in their capacities as trustees in order for the 3.8% tax not to apply. The rulings also state that work that a beneficiary performs as an employee or consultant of the S corporation does not count in determining whether a trustee materially participates in the S corporation’s business in his or her capacity as a trustee. A beneficiary may be able to take the position that he or she is materially participating in the business in his or her capacity as trustee because the trust owns a majority of the voting shares of the S corporation, but the IRS would probably disagree with this position. Other alternatives to avoid the 3.8% tax would be to put a beneficiary on the payroll of the S corporation to reduce its taxable income, or to distribute income from the trust to a beneficiary if they have income less than the threshold at which the 3.8% tax applies ($200,000 for single taxpayers or heads of household, and $250,000 for married taxpayers who file joint returns).
- The trust can convert from an ESBT to a QSST after the ESBT election is made, so long certain conditions are met and the trust is not converted from a QSST to an ESBT as within the last 36 months.
Planners and their clients must account for a myriad of considerations with respect to whether to proceed with a QSST election or an ESBT election for a trust that was formerly a grantor trust. We often “run the numbers” in order to show clients the pros and cons of each particular decision in a format that is easily understandable and digestible by the clients. Samples of what we prepared for a particular client can be viewed by clicking here.
Timesharing Now Permitted Under the Stark Law
by Alan S. Gassman and Chelsea Bellew
The complex laws and regulations that govern the practice of medicine can be very difficult for physicians to understand and therefore, ensure compliance with when administering care to patients. The major laws affecting doctors, such as the Stark Law, the Anti-Kickback Statute, the False Claims Act, and HIPAA, are surprisingly easy for doctors to violate without causing harm to patients or defrauding the government in any way. Luckily, law makers are beginning to create some flexibility to allow physicians to give patients quality care while adhering to the spirit and the letter of the law.
The Stark Law prohibits physicians from referring patients for certain services covered by Medicare, Medicaid, and other government programs to another practice that the physician has a financial interest in.[1] The specific services covered under the statute include:
- Clinical laboratory services
- Physical therapy services
- Occupational therapy services
- Outpatient speech-language pathology services
- Radiology and certain other imaging services
- Radiation therapy services and supplies
- Durable medical equipment and supplies
- Parenteral and enteral nutrients, equipment, and supplies
- Prosthetics, orthotics, and prosthetic devices and supplies
- Home health services
- Outpatient prescription drugs
- Inpatient and outpatient hospital services[2]
A violation of the Stark Law can be costly to doctors: $15,000 for referrals or claims that violated the law or $100,000 penalty for any claim that was paid as the result of an improper payment in a circumvention scheme.[3] In November 2015, rule changes were adopted to make compliance with the Patient Self-Referral Act a little easier for doctors.[4]
One new exception created in this recent rule-making allows physicians to create timesharing agreements. These timesharing agreements will allow physicians to use equipment, premises, personnel, supplies, and services that belong to another physician without violating the law. Prior to the rule change, physicians had to create a lease agreement to be able to use another’s equipment for an agreed upon duration of time. Now, a physician may be able to ask a specialist to provide services in a hospital on an as-needed basis. This exception will especially help physicians in underserved areas that cannot sustain a full-time practice to provide their patients with high quality care.
For a timeshare agreement to be valid under the statute, it must be:
- An arrangement between a physician organization or a hospital and a physician
- For the use of premises, equipment, personnel, items, supplies and services
- Used predominantly to furnish evaluation or clinical management services
In addition, the equipment in the agreement must be located in the office and used incident to the physician’s practice. Equipment that may not be used under a timeshare agreement includes advanced imaging equipment, radiation therapy equipment, and clinical or pathology laboratory equipment.
For example, now a specialist from a nearby city could work at a hospital in a rural community that currently does not have any specialists in the field without violating the Stark Law. The specialist is permitted to use space, equipment, and the supplies that he or she needs to treat patients at the hospital without becoming a member of the practice. This allows for short-term arrangements between physicians and hospitals that would have otherwise violated the Stark Law before the current rule was adopted.
Allowing physicians to use timeshare agreements will undoubtedly help them give their patients better quality care without creating stress over whether or not the arrangement will violate the Stark Law. While lease agreements were already permissible under the law, this new addition gives physicians more flexibility to use equipment and office space as needed instead of through the use of a traditional lease arrangement. We hope to see more flexibility in healthcare laws in the future so that physicians may give patients the best, most cost-effective treatment while upholding the law.
Warning: Any arrangement must be strictly at arm’s length and follow all applicable state and federal laws, including the new regulations.
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[1] 42 U.S.C. § 1395nn(a).
[2] 42 U.S.C. § 1395nn.
[3] See 42 U.S.C. § 1320a.
[4] Proposed Policy, Payment and Quality Provisions Changes to the Medicare Physician Fee Schedule for Calendar Year 2016 available at https://www.cms.gov/Newsroom/MediaReleaseDatabase/Fact-sheets/2015-Face-sheets-items/2015-07-08.html.
Generation Skipping Transfer (“GST”) Tax Primer
for Gift Tax Return Preparation
by Ken Crotty
One of the most common mistakes we see with gift tax returns is that the return is prepared assuming that annual exclusion gifts also qualify for the GST tax annual exclusion. Most gifts that qualify for the gift tax annual exclusion, which are made to trusts, do not qualify for the GST tax annual exclusion and utilize some of the client’s GST tax exemption. If these are misreported, then the client may have less GST tax exemption remaining than what is stated on the return, which could significantly impact future planning.
The GST annual exclusion and the gift tax annual exclusion are not identical. The GST annual exclusion is more limited, and a transfer that qualifies for the annual gift tax exclusion may not qualify for the annual GST exclusion.
An outright transfer to a skip person (such as a grandchild) qualifies for the GST annual exclusion. For a transfer in trust to qualify for the GST annual exclusion, the trust must be a “qualified trust” as described in I.R.C. § 2642(c)(2). For a trust to be a “qualified trust,” the trust must: (1) be held for the benefit of one individual; (2) during the life of such individual, no portion of the corpus or income of the trust may be distributed to any other person; and (3) if the trust does not terminate when the individual dies, the assets of the trust must be included in the gross estate of such individual. I.R.C. § 2642(c)(2).
Typically, a Crummey withdrawal trust that meets the requirements for the gift tax annual exclusion will NOT meet the requirements for the GST annual exclusion. Therefore, the donor will need to allocate GST exemption to the trust if the transferor wants the trust to have an inclusion ratio of zero.
A second common mistake we see is related to whether a gift which is subject to the GST tax is a direct skip or an indirect skip, which impacts where the gift is reported.
A direct skip is a transfer subject to gift or estate tax made to a skip person. A skip person is either (1) a person who is two or more generations below the generation of the transferor, or (2) a trust that meets at least one of the following requirements: (a) all of the interests of the trust are held by skip persons; or (b) the likelihood that a non-skip person would receive a distribution from the trust is less than 5%. I.R.C. § 2613(a)(2).
An indirect skip is a gift subject to gift tax that is not a direct skip and that is made to a GST Trust. A GST Trust is defined by I.R.C. § 2632(c)(3)(B). Most trusts are GST Trusts. If a child of the donor is a beneficiary of the Trust, then the Trust will almost always be a GST Trust.
Direct skips are reported on Part 2 of Schedule A of the Trust. Indirect skips are reported on Part 3 of Schedule A. Transfers to GST Trusts are indirect skips and should be reported on Part 3 of Schedule A, not on Part 2.
Seminar Spotlight
2016 Florida Bar Wealth Protection Seminars
We are gearing up for next week’s Thursday and Friday Wealth Protection conference in Miami, Florida, and we welcome all real-life stories as well as questions, comments, and suggestions concerning wealth protection planning techniques.
If you cannot attend this conference, then please consider participating in the webcast. The 2016 Florida Bar Wealth Protection Conference will be more than worth viewing.
Some charts that we have prepared for the conference for Alan’s talk on Putting Together a Successful Estate Plan can be viewed by clicking here.
We thank Denis Kleinfeld, Barry Engel, Howard Fisher, Jonathan Gopman, Michael Markham, and all of the 2016 speakers for providing excellent in-depth materials. We also thank the Bar for allowing us to provide written materials to all attendees for no extra charge.
Thanks to the great many Thursday Report readers who have attended and otherwise supported this important conference. To download the complete brochure and registration information, please click here.
Webinar Spotlight
Uniform Voidable Transactions Act
What Jay Adkisson Had to Say About Our April 12th Webinar
and Upcoming Wealth Protection Seminar Talks
We thank Jay Adkisson for sending us the following email about our upcoming presentations on the Uniform Voidable Transaction Act:
“I saw that you guys were going to be doing some presentations on the UVTA. I hope that it is not lost on folks that getting rid of “fraud” was a really, really big deal and a very good thing for planners and clients. We finally changed 400+ years of bad law, and that doesn’t happen often.
It seems like there are all sorts of estate planners turned asset protection specialists who are losing their heads about the changes to the UVTA when they never understood the UFTA in the first place. Most things did not change or changed for the better. I hope you guys can pour some cold water on the false flames.”
To register for the 12:30 PM presentation, please click here.
To register for the 5:00 PM presentation, please click here.
Richard Connolly’s World
In the News: Case Updates
Insurance advisor Richard Connolly of Ward & Connolly in Columbus, Ohio often shares with us pertinent articles found in well-known publications such as The Wall Street Journal, Barron’s, and The New York Times. Each week, we will feature some of Richard’s recommendations with links to the articles.
This week, the first article of interest is “Jury Rules Against Struggling Law Graduate Who Claimed She was Duped by Law School” by Sara Randazzo. This article was featured on The Wall Street Journal Law Blog on March 24, 2016.
This article is a follow-up to an article we shared last month entitled “Law Graduate Gets Her Day in Court, Suing Law School” by Elizabeth Olson from The New York Times. That article told the story of Anna Alaburda, a graduate of the Thomas Jefferson School of Law who has been unable to find employment as a lawyer since completing law school in 2008. Ms. Alaburda sued the school, claiming that it was inflating the employment statistics to entice students to choose their institution. You can review this article by clicking here.
The trial for this case was held in March in San Diego. Today’s article discusses the outcome of that trial.
Richard’s description is as follows:
Yet another deceptive marketing lawsuit against a law school has been knocked out. A San Diego jury sided with Thomas Jefferson School of Law on Thursday in a case brought by an alumna who claimed she applied to the school because of misleading post-graduation employment data. The win came after a two-week trial and less than four hours of jury deliberations.
Please click here to read this article in its entirety.
The second article of interest this week is “In Shkreli Case, a Company Lawyer May Have Crossed the Line” by Peter J. Henning. This article was featured in The New York Times on December 21, 2015.
Richard’s description is as follows:
The indictment of Martin Shkreli, the widely reviled head of a pharmaceutical company that secured the rights to a decades-old drug and then increased its price more than fiftyfold, was described by an FBI official as the “securities fraud trifecta of lies, deceit and greed” – nothing particularly new when it comes to defrauding hedge fund investors.
What makes the case interesting is that a lawyer, Evan Greebel, has been charged as an accomplice for not protecting his corporate client that Mr. Shkreli is accused of using essentially as a personal piggy bank.
Lawyers are important players in corporate transactions, ensuring their clients comply with the rules, but when legal advice pushes over the line into enabling fraud, then a lawyer can wind up on the wrong side of the law.
Please click here to read this article in its entirety.
Humor! (or Lack Thereof!)
Sign Saying of the Week
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Gods & Goddesses in the Modern Age
by Ron Ross
Upcoming Seminars and Webinars
Calendar of Events
LIVE COMPLIMENTARY WEBINAR:
Gary Forster, Denis Kleinfeld, and Alan Gassman will present a free, 30-minute webinar on the topic of THE UNIFORM VOIDABLE TRANSACTIONS ACT, which will likely replace the Uniform Fraudulent Transfer Act in the next 18 months. This will be an important new part of Florida law and your planning. Don’t miss it!
There will be two chances to attend this presentation.
Date: Tuesday, April 12, 2016 | 12:30 PM or 5:00 PM
Location: Online webinar
Additional Information: To register for the 12:30 PM presentation, please click here. To register for the 5:00 PM presentation, please click here. For more information, please contact Alan Gassman at agassman@gassmanpa.com.
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LIVE MIAMI PRESENTATION:
FLORIDA BAR WEALTH PROTECTION CONFERENCE
The Annual Florida Bar Wealth Protection Conference in Miami on Thursday, April 14th and Friday, April 15th will definitely be our best program ever! You can attend one or both days.
Speakers will include Barry Engle, Howard Fisher, Michael Markham, Denis Kleinfeld, Jonathan Gopman, Alan Gassman, and many others!
A Thursday evening dinner with the speakers and a post-dinner small group discussion and workshop on Practice Acceleration will be available only to those who attend the live sessions.
The official brochure for this program can be viewed by clicking here.
Date: Thursday, April 14th, 2016 and Friday, April 15th, 2016
Location: Hyatt Regency Miami | 400 SE 2nd Avenue, Miami, FL 33131
Additional Information: For more information, please email Alan Gassman at agassman@gassmanpa.com.
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LIVE COMPLIMENTARY BLOOMBERG BNA WEBINAR:
Ken Crotty, Christopher Denicolo, and Jerry Hesch will present a free, one-hour webinar on the topic of MATHEMATICS FOR ESTATE PLANNING: ESSENTIAL AND DYNAMIC PLANNING TECHNIQUES THAT CAN BE UNDERSTOOD BY CLIENTS AND MUST BE IMPLEMENTED BY ADVISORS.
This webinar is part of the Bloomberg BNA Essential Elements series and will be moderated by Alan Gassman.
Date: Tuesday, April 19, 2016 | 12:30 PM
Location: Online webinar
Additional Information: To register for this presentation, please click here. For more information, please contact Alan Gassman at agassman@gassmanpa.com.
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LIVE BLOOMBERG BNA WEBINAR:
Stacy Eastland will present a one-hour webinar on the topic of PULLING THE RABBIT OUT OF THE GRAT HAT: SOME OF THE MOST CREATIVE STRUCTURAL GRAT PLANNING IDEAS WE’VE SEEN OUT THERE.
This webinar is part of the Bloomberg BNA Practical & Creative Planning series and will be moderated by Alan Gassman.
Date: Thursday, April 21, 2016 | 12:30 PM
Location: Online webinar
Additional Information: To register for this presentation, please click here. For more information, please contact Alan Gassman at agassman@gassmanpa.com.
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LIVE COMPLIMENTARY MAUI MASTERMIND WEBINAR:
Wall Street Journal and Business Week bestselling author David Finkel will present a special, free, one-hour webinar for our clients and friends on the topic of MORE WITH LESS: 5 SIMPLE STEPS TO ENJOY MORE BUSINESS GROWTH AND GREATER PERSONAL FREEDOM BY DOING LESS.
Date: Thursday, April 28, 2016 | 12:00 PM – 1:00 PM
Location: Online webinar
Additional Information: To register for this presentation, please click here. For more information, please 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.
Date: Friday, 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 BLOOMBERG BNA WEBINAR:
Jonathan Blattmachr will present a one-hour webinar on the topic of FUNDAMENTALS, FINE POINTS, AND INNOVATIVE STRATEGIES FOR LIFE INSURANCE AND USE THEREOF.
This webinar is part of the Bloomberg BNA Practical & Creative Planning series and will be moderated by Alan Gassman.
Date: Tuesday, May 10, 2016 | 1:00 PM
Location: Online webinar
Additional Information: To register for this presentation, please click here. For more information, please contact Alan Gassman at agassman@gassmanpa.com.
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LIVE CLEARWATER PRESENTATION:
Alan Gassman will be speaking at the Clearwater Bar’s Small and Solo Practitioner’s Meeting on the topic of WHAT SMALL AND SOLO LEGAL PRACTICES NEED TO KNOW ABOUT LLCs, TRANSITION PLANNING, AND AVOIDING COMMON BUSINESS, TAX, AND CREDITOR PROTECTION MISTAKES.
Special thanks to Michael Ziegler for putting together this spectacular event.
Date: Tuesday, May 10, 2016 | 5:30 PM – 7:00 PM
Location: Clearwater Bar office | 800 Drew Street, Clearwater, FL, 33756
Additional Information: For more information or to RSVP, 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. Clients, advisors, and colleagues of Gassman, Crotty & Denicolo are welcome to attend. Participants must be fully clothed!
Date: Wednesday, May 11, 2016 | 12:30 PM
Location: Online webinar
Additional Information: To register for this presentation, please click here. For more information, please contact Alan Gassman at agassman@gassmanpa.com.
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LIVE INTERACTIVE LEGAL MELBOURNE, FL/LIVE FEED TO YOUR OFFICE PRESENTATION:
Alan Gassman, ILS Strategic Partner and Advisory Board member, will be speaking for InterActive Legal at the Florida Institute of Technology Media Center on FLORIDA PLANNING FOR THE AFFLUENT AND NOT SO AFFLUENT: WHAT YOU NEED TO KNOW AND DO. This talk will include many techniques that can be used in all 50 states and Guam.
This will be a live presentation for those who can attend and will feature a simultaneous, live online streaming broadcast. Watch or listen right from the comfort of your own office or join us in Melbourne before visiting the Kennedy Space Center or Ron Jon’s Surf Shop.
Date: (Tentative Date) Friday, May 13, 2016 | 1:00 PM
Location: Florida Institute of Technology Media Center | 150 W. University Blvd, Melbourne, FL 32901
Additional Information: For more information or to RSVP, please contact Alan Gassman at agassman@gassmanpa.com.
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LIVE TAMPA PRESENTATION:
DAVID FINKEL CONFERENCE FOR PHYSICIANS – SCALE YOUR MEDICAL PRACTICE
This free event for physician clients of Gassman, Crotty & Denicolo, P.A. will feature nationally-recognized business advisor and author David Finkel’s unique presentation on growing a medical practice. The conference will be entitled SCALE YOUR MEDICAL PRACTICE: PROVEN STRATEGIES TO GROW YOUR PRACTICE, INCREASE YOUR CASH FLOW, AND CREATE MORE PERSONAL FREEDOM.
Spouses, office managers, and other practice advisors will also be welcome to attend this interesting and useful one-day conference.
Date: Saturday, July 23rd, 2016
Location: Tampa Marriott Westshore | 1001 N. Westshore Blvd., Tampa, FL, 33607
Additional Information: For more information, please email Alan Gassman at agassman@gassmanpa.com.
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.
