The Thursday Report 9.26.13 – Trusts, SCINs and Rin Tin Tin
Happy Simchat Torah to all of our Jewish friends.
Simchat Torah is related to the Jewish New Year and marks the end of the annual cycle of reading the entire Torah. It is a part of the Jewish holiday of Shemini Atzeret which is the Eighth Day of Assembly which follows after the festival of Sukkot.
It is not related to the movie Tora, Tora, Tora which came out in 1970 and involved a group of Rabii’s that attempted to take over Pearl Harbor*. The attack on Pearl Harbor occurred on December 7, 1941, so many historians do not believe that it was related to Simchat Torah.
*Management apologizes for the Pearl Harbor jokes. We were unable to catch them before this report was published.
Married Couples without Estate Tax Concerns – Choosing Separate Revocable Trusts, Tenancy by the Entireties, or a JEST Trust – A Recent Client Letter with Primary Considerations
Publications of the Week
Ken Crotty’s LLC Clinic – Appraisal Rights
Phil Rarick’s Client Blog: Settlement Claims for Florida Minor Children: When Is Court Approval Required?
Profiled Seminar of the Week – Medical Education Resources Continuing Education 2 Day Bootcamp for Physicians
Corporations Green Paper Scam
Michael Jackson’s Likeness Being Taxed
Bloomberg BNA Webinar Announcements: Making the Most of Year-End Planning Opportunities with Checklists, Forms, and Client Letters
We welcome contributions for future Thursday Report topics. If you are interested in making a contribution as a guest writer, please email Janine Gunyan at Janine@gassmanpa.com.
This report and other Thursday Reports can be found on our website at www.gassmanlaw.com.
Married Couples without Estate Tax Concerns – Choosing Separate Revocable Trusts, Tenancy by the Entireties, or a JEST Trust – A Recent Client Letter with Primary Considerations
Many clients have separate revocable trusts that were set up when the estate tax situation called for these, substantially appreciated assets, and a desire to hold the assets in the optimum way possible for tax and inheritance protection.
A letter to a client explaining the choices of a joint and survivor revocable trust, separate revocable trusts, or the JEST trust is as follows. The client is a retired CPA who can understand the concepts. For the non-professional clients a more thorough explanation is probably called for.
To follow our meeting where you asked about whether to title assets under your revocable trusts, or jointly. I have three alternatives for you, with discussion of each:
1. For creditor protection purposes, clients who are concerned that one spouse might get sued often place their assets jointly as tenants by the entireties. Then if one of you was in a horrendous car accident, or had another liability-attracting event, the assets could not be taken by a creditor as long as you are both alive. The consequence of this is that the surviving spouse will own all assets if one of you dies. This would be less protective for the surviving spouse going forward than the two alternatives described below.
On the death of one of you, appreciated joint assets take one half of a stepped up basis. If the surviving spouse sells the assets, they can expect to pay a capital gains tax as high as 23.8% on one half of the appreciation that occurred between the time of purchase and the death of the first dying spouse.
It is possible for the surviving spouse to disclaim (refuse to accept) the 50% of the first dying spouse’s one half of the joint accounts, and any portion thereby disclaimed would pass into the revocable trust of the first dying spouse to be held for the health, education and maintenance of the surviving spouse. This type of disclaimer cannot be made if the surviving spouse is not solvent, and the surviving spouse loses any ability to redirect how the assets in the first dying spouse’s trust would pass on the surviving spouse’s death if a disclaimer is used.
2. The traditional approach would be to have half of the assets held under each revocable trust.
If one spouse is sued, the assets in his or her revocable trust would be accessible to creditors.
On the death of one of you, the assets held in the revocable trust of whoever dies first can “lock up” to be held for the surviving spouse’s protection (from creditors, from subsequent spouses, and if there are co-Trustees or a corporate Trustee, then from undue influence or possible bad mistakes).
Under the two trust plan, the assets held under the revocable trust of whoever dies first get a step up in basis, and can then be sold without any capital gains tax on the appreciation, up to the value of those assets as of the date of the first dying spouse’s death.
Oftentimes we place the assets that have gone up the most in value under the revocable trust of the spouse who is believed to be more likely to die first.
3. A new third alternative is to form a joint trust, or to amend your present separate revocable trusts to be considered a joint trust. There are two different kinds of joint trusts that can be used:
1. A TBE Joint Trust. This type of joint trust can avoid probate on the second death, or if you both die in a common accident. It will also be protected from creditors who sue only one of you, assuming that the other one of you is still alive but there is no separate irrevocable trust for the surviving spouse on the first death, so creditor protection and protection against undue influence and similar issues does not apply, although special somewhat complicated disclaimer provisions could be included to generate an effect similar to what is described under Section 1 above if a disclaimer occurs.
2. Joint Exempt Step Up Trust. A newer type of joint revocable trust is the JEST (“Joint Exempt Step Up Trust”). This type of trust was recently developed to try to give clients the advantages of having a full step up in basis for all assets held in the trust (as opposed to only half, as would apply to a TBE trust), and also to fund an irrevocable trust for the surviving spouse on the surviving spouse’s death.
Under a JEST trust, half or all of the trust assets can be held under an irrevocable trust after the first death to provide the protections described above, and there may be a full step up in basis for all JEST trust assets.
When we review these alternatives with clients in your situation, they will often choose the one that they feel most comfortable with, or the one that gives the best tax savings or protection.
We have a bias toward the JEST trust, because we believe that it gives the best chance for tax avoidance and protection of the surviving spouse, but the two trust plan that you have now, tenancy by the entireties, or a combination thereof can be fine.
We welcome any questions, comments or suggestions you might have with respect to the above.
Publications of the Week
MORE JESTING
The October 2013 issue of Estate Planning Magazine leads off with “JEST Offers Serious Estate Planning Plus for Spouses – Part 1” by Alan S. Gassman, Esq., Christopher J. Denicolo, Esq., and former Gassman, Crotty & Denicolo, P.A. law clerk Kacie Hohnadell, Esq. If you would like to receive a copy of this new article, please email agassman@gassmanpa.com. This is part 1 of a 2 part series. In December, our article entitled “Planning for the Addicted Beneficiary” will be published, and in January, a new article on Self Cancelling Installment Notes Planning and Issues is scheduled. Thank you so much to Estate Planning Magazine and Bob Scharin, the wonderful Executive Editor, for working with us on these exciting pieces.
SCIN IN THE GAME
Ken Crotty and Alan S. Gassman worked with Jerry Hesch to publish LISI newsletter #2147 Tuesday night entitled “Chief Counsel Advice 201330033: IRS Puts SCINs in the Sunlight, Will Taxpayers Get Burned?” To view a copy of the article, please click here (If you are a dolphin use multiple clicks). Thanks to Jerry Hesch for providing significant guidance and insight for this piece. We welcome any and all questions, comments, and suggestions as we ramp up for the January 2014 Estate Planning Magazine article referred to above.
Ken Crotty’s LLC Clinic – Appraisal Rights
The new LLC Act has modified appraisal rights for members of LLCs. It is important to note that the appraisal rights discussed below are default rules. The organic documents of the LLC may restrict, modify, or eliminate these rights, so long as the members whose rights are being restricted, modified, or eliminated authorize such change. If there is an express waiver of appraisal rights by the members, then such waiver will constitute a waiver of appraisal rights by the members to the extent so provided in the documents of the LLC. In addition, the organic documents of the LLC may expand on the appraisal rights provided below by listing additional events that would trigger such rights. As a result, members of LLCs should consult with their legal advisors to be certain that the operating agreement and other documents related to the governance of the LLC accurately reflect their intentions related to the appraisal rights of members.
Under the old Act, members of LLCs were entitled to appraisal rights only when a merger or conversion involving the LLC was completed and only provided the right to members who were entitled to vote on the transaction. The new LLC Act has kept the appraisal rights that were allowed under the old Act and has also specified additional events that trigger appraisal rights and clarified the procedural aspects of appraisal rights provisions for LLCs in Section 605.1006.
One new appraisal right that is provided to members is when an interest exchange is completed if the member had the right to vote on the interest exchange and the member’s interest was subject to exchange in the interest exchange. The new Act authorizes interest exchanges in Sections 605.1031 through 605.1036 which will be discussed in greater detail in the future. Generally interest exchanges occur when (1) a domestic LLC acquires one or more classes or series of interests in another domestic LLC or foreign entity or the rights to acquire such classes or series of interests or (2) one or more classes or series of interests in a domestic LLC or the rights to acquire such interests and classes are given to another domestic LLC or foreign entity.
A second new appraisal right is provided to members when substantially all of the assets of the LLC are sold. This appraisal right is only provided to members who had the right to vote on the sale. Further, this right is not available to any member if the sale is pursuant to a court order or if the sale is pursuant to a plan whereby substantially all of the net proceeds will be distributed to the members within one year of the date of sale.
The new Act also adds three other additional appraisal rights related to amendments to the LLC’s documents. A member will have an appraisal right if the amendment (1) reduces the interest of the member to a fraction of an interest; (2) the LLC will be required to purchase the fractional interest so created or will have the right to purchase such fractional interest; and (3) abolishes or alters adversely the appraisal rights of the member.
A member may also have an appraisal right if an amendment to the organic rules of the LLC alters or abolishes the voting rights of a member or adversely impacts the other rights of a member. A member will not have an appraisal right in such a situation if the change was the result of the voting or other rights of new interests then being authorized of a new class or series of interests.
Phil Rarick’s Client Blog: Settlement Claims for Florida Minor Children: When Is Court Approval Required?
Failure to obtain court approval under Florida guardianship law of a pre-suit structured settlement exceeding $15,000 on behalf of a Florida minor child could result in the settlement being disaffirmed by the minor on reaching majority or within a reasonable time thereafter. See F.S. 744.387(3)(a).
Profiled Seminar of the Week – Medical Education Resources Continuing Education Bootcamp for Physicians
On Friday, December 13 and Saturday, December 14, 2013 Alan Gassman will be speaking at a Medical Education Resources 2 day boot camp for physicians that qualifies for continuing education credit. The conference will take place at the Grand Hyatt Tampa Bay in Tampa, Florida. Participating faculty includes Alan Gassman and Kevin Bassett, CPA. The agenda for the conference is as follows:
Friday, December 13, 2013
- 12:00 – 1:00 pm – 2013 Tax Changes
- 1:00 – 2:00 pm The 10 Biggest Mistakes that Physicians Make in their Investments and Business Planning
- 2:10 – 3:10 pm Lawsuits 101
- 3:10 – 3:40 pm – Essential Estate Planning
- 3:40 – 4:40 pm – Deductions for Physicians
Saturday, December 14, 2013
- 8:00 – 9:00 am – Medical Practice Financial Management
- 9:00 – 10:00 am – Physician Compensation
- 10:10 – 11:10 am – Asset Entity Planning for Creditor Protection and Buy/Sell Arrangements
- 11:10 – 11:40 am – Tax Structures for Medical Practices
- 12:00 – 1:00 pm – 50 Ways to Leave Your Overhead
- 1:00 – 2:00 pm – Retirement Plan Options for Physicians
- 2:00 – 3:00 pm – Stark Naked or Well Prepared? (Please do not come to this session naked.)
Corporations Green Paper Scam
ALERT – CORPORATIONS SCAM
Many clients recently received a mailing in a green envelope from Corporate Records Service. The front of the envelope says “IMPORTANT – Annual Records Requirement Statement – Business Mail – Time Sensitive” and “THIS IS NOT A GOVERNMENT DOCUMENT.” The envelope encloses an official-looking form entitled “2013 – ANNUAL CORPORATE RECORDS FORM” with a request that you complete and return the form with a $125 payment to Corporate Records Service by either check, money order or credit card.
This is a scam mailing and should be destroyed.
Corporate Records Service and another company called Florida Center of Corporations use deceptive practices to elicit payments by sending forms that appear to be from a government agency to Florida entities. These forms often promise to “file Annual Minutes” or “obtain your Certificate of Status” for a fee.
The Florida Division of Corporations has no requirement that any entity obtain a Certificate of Status, file Annual Minutes, etc. Florida entities need only file an Annual Report and pay the Annual Report Fee to the Florida Division of Corporations, which is handled only through their website (www.sunbiz.org).
The Florida Division of Corporations and the Florida Attorney General’s Office are aware of these scams.
Michael Jackson’s Likeness Being Taxed
Estate tax planners throughout the country are expressing great surprise that the IRS attempt to tax the Michael Jackson estate for the value of his “image and likeness.” The IRS came up with a value of $430,000,000 for this, and is seeking more than $700,000,000 in taxes and penalties from the estate which it valued at over $1.1 billion according to Bloomberg BNA.
For more information on this interesting and important estate tax development please click here. What would Colonel Sanders say?
Bloomberg BNA Webinar Announcements: Making the Most of Year-End Planning Opportunities with Checklists, Forms, and Client Letters
On Wednesday, October 30, 2013 from 12:30 pm to 1:00 pm, Alan Gassman, Kenneth Crotty, and Christopher Denicolo will be presenting a webinar entitled “An Estate, Estate and Gift Tax, and Trust Year-End Planning Webinar”.
On Wednesday, November 20, 2013 from 12:30 pm to 2:00 pm, Professor Jerry Hesch, Lawrence Katzenstein, BNA Portfolio author Ed Wojnaroski, Alan Gassman and Kenneth J. Crotty will speak on Planning with Self-Cancelling Installment Notes.
Please put these two webinars on your calendar. All proceeds will go to Bloomberg BNA Tax & Accounting to support its noble causes. Special discounts will be announced in the future.
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
THE 444 SHOW – STAND YOUR GROUND LAWS – GUN LAW IN FLORIDA
Date: Thursday, September 26, 2013 | 4:00 p.m. (50 minute webinar)
Location: Online webinar.
Presenters: Kym Rivellini and Denis deVlaming
Additional Information: This webinar qualifies for 1 hour of continuing education credit and costs $30.00. To register please visit www.clearwaterbar.org
LUNCH TALK – THE POWER OF POSITION MARKETING FOR ATTORNEYS
Date: Monday, October 7, 2013 | 12:30 p.m.
Location: Online webinar
Presenter: John Graden
Additional Information:To register please visit www.clearwaterbar.org
MEET & GREET COCKTAIL HOUR WITH DR. SRIKUMAR RAO
Noted author and nationally recognized speaker, Dr. Srikumar Rao will be joining us for a cocktail party on Wednesday, October 9, 2013 at 6 pm in the evening. We will begin with light hors d’ oeuvres followed by a talk by Dr. Rao on GOOD THING – BAD THING – WHO KNOWS? CHANGING YOUR IMMEDIATE AND LONG-TERM RESPONSES TO EVENTS AND CHALLENGES.
DATE: Wednesday, October 9, 2013
Location: Holiday Inn Express, U.S. 19 & Gulf-to-Bay Blvd, Clearwater, Florida
Additional Information: To register for the event please click here.
PLANNED GIVING CONSORTIUM LUNCHEON
Kenneth J. Crotty, Esq. and Christopher J. Denicolo, Esq. will be speaking at the Planned Giving Consortium Luncheon on the topic of FLORIDA LAW FOR THE ESTATE AND FINANCIAL PLANNER
Date: Thursday, October 10, 2013 | 12:00 – 1:00 p.m.
Location: Spartan Manor, 6121 Massachusetts Avenue, New Port Richey
Additional Information: For more information or to attend this event please email agassman@gassmanpa.com
INTERACTIVE HALF-DAY WORKSHOP WITH DR. SRIKUMAR RAO
On Saturday, October 12, 2013 we are co-hosting an interactive workshop with Dr. Srikumar Rao on the subject of ENHANCED EFFECTIVENESS AND ENJOYMENT OF YOUR PROFESSIONAL AND PERSONAL LIFE – 5 TOOLS YOU CAN START USING IMMEDIATELY.
Date: Saturday, October 12, 2013 | 1:00 – 6:00 pm with an optional 7:00 – 8:00 p.m. question and answer session.
Location: Holiday Inn Express, U.S. 19 & Gulf-to-Bay Blvd, Clearwater, Florida
Additional Information: To register for the event please click here.
NOTRE DAME TAX INSTITUTE
Jerry Hesch and Alan Gassman will be speaking on the topic of INTERESTING INTEREST QUESTIONS, 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. Also Paul and attorney Barry will be discussing stepped-up basis tools and techniques, including our JEST Trust.
We welcome questions, comments and suggestions for the presentation that we are assisting Jerry in preparing and presenting.
PINELLAS COUNTY ESTATE PLANNING COUNCIL HALF-DAY SEMINAR
Alan Gassman will be speaking on the topic of HOT TOPICS FOR ESTATE PLANNERS, including same sex marriage, estate tax planning software (with all attendees to receive a free beta version of our new software), and other important topics.
Sandra Diamond will speak on the new Florida laws that impact estate planning, amending of decanting existing irrevocable trusts, and other recent Florida law developments.
Barry Flagg will speak on insurance and estate planning.
Sean Casey of Fifth-Third Bank will give an economic update.
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 THE SOONER YOU WILL BE SECURE
Date: October 25 – 27, 2013 | Alan Gassman is speaking on Sunday, October 27, 2013
Location: TBD
Additional Information: Please contact agassman@gassmanpa.com for additional information.
DECODING HEALTHCARE SYMPOSIUM IN TAMPA
Alan Gassman will be moderating the Decoding Healthcare Seminar hosted by Fifth Third Bank.
Speakers will include Jason Altmire, Senior Vice President of Public Policy, Government and Community Affairs, Florida Blue, Coretha Rushing, Chief Human Resources Officer, Equifax, Inc., Stephen Mason, CEO Of BayCare Health System and Dr. Jay Wolfson, DrPH, JD, Associate Vice President of USF Health.
We sincerely thank Fifth-Third Bank, President Brian Lamb, Ryan Sloan and the Tampa Bay Business Journal for hosting this important public “town hall” discussion that will hopefully lead to improvement of our healthcare systems in the Tampa Bay area.
Date: Tuesday, October 29, 2013
Location: Grand Hyatt, 2900 Bayport Drive, Tampa, Florida
Additional Information: For more information on this event please email agassman@gassmanpa.com
Bloomberg BNA – Estate, Estate and Gift Tax, and Trust Year-End Planning Webinar
Date: October 30, 2013
Time: 12:30 – 1:30
Location:
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, ESTATE TAX PROJECTION PLANNING, AND WHY DENTISTS ARE DIFFERENT
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
MEDICAL EDUCATION RESOURCES CONTINUING EDUACTION 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: December 13, 2013 – 12:00 pm – 4:40 pm and December 14, 2013 8:00 am – 3:00 pm
Topics and Meeting Times:
Friday, December 13, 2013
- 12:00 – 1:00 pm – 2013 Tax Changes
- 1:00 – 2:00 pm The 10 Biggest Mistakes that Physicians Make in their Investments and Business Planning
- 2:10 – 3:10 pm Lawsuits 101
- 3:10 – 3:40 pm – Essential Estate Planning
- 3:40 – 4:40 pm – Deductions for Physicians
Saturday, December 14, 2013
- 8:00 – 9:00 am – Medical Practice Financial Management
- 9:00 – 10:00 am – Physician Compensation
- 10:10 – 11:10 am – Asset Entity Planning for Creditor Protection and Buy/Sell Arrangements
- 11:10 – 11:40 am – Tax Structures for Medical Practices
- 12:00 – 1:00 pm – 50 Ways to Leave Your Overhead
- 1:00 – 2:00 pm – Retirement Plan Options for Physicians
- 2:00 – 3:00 pm – Stark Naked or Well Prepared? (Please do not come to this session naked.)
Location: Grand Hyatt Tampa Bay, 2900 Bayport Drive, Tampa, Florida
Additional Information: For more information please visit www.MER.org Please note that the program qualifies for continuing education credit for physicians.
THE FLORIDA BAR – REPRESENTING THE PHYSICIAN
Date: Friday, January 17, 2013
Location: The Peabody Hotel, Orlando, Florida
Additional Information: The annual Florida Bar conference entitled Representing the Physician is designed especially for health care, tax, and business lawyers, CPAs and physician office managers and physicians to cover practical legal, medical law, and tax planning matters that affect physicians and physician practices.
This year our 1 day seminar will be held in the Peabody Hotel near Walt Disney World, which is world famous for its daily “march of the ducks” through the lobby (wear easy to clean shoes) and maybe we will have peking duck for dinner.
A dinner for the Executive Committee of the Health Law Section of The Florida Bar and our speakers will be held on Thursday, January 16, 2013, whether formally or informally. Anyone who would like to attend (dutch treat or bring wooden shoes) will be welcomed. Your tax deductible hotel room to start a fantastic week near Disney, Universal, Sea World and most importantly Gatorland can include a room at the fantastic Peabody Hotel for a discounted rate per night, single occupancy.
1st ANNUAL ESTATE PLANNER’S DAY AT AVE MARIA SCHOOL OF LAW
Speakers: Speakers will include Professor Jerry Hesch, Jonathan Gopman, Alan Gassman and others.
Date: April 25, 2014
Location: Ave Maria School of Law, Naples, Florida
Sponsors: Ave Maria School of Law, Collier County Estate Planning Council and more to be announced.
Additional Information: For more information on this event please contact agassman@gassmanpa.com.
NOTABLE SEMINARS 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.”
Thank you to our law clerks that assisted us in preparing this report.