January 2017 Meeting with Lester Law: Income and Transfer Taxes – Where the Rubber Meets the Road!
The Estate Planning Council of San Diego Presents:
"Income & Transfer Taxes- Where the Rubber Meets the Road!"
Date: Tuesday, January 17th, 2017
Time: 5:30 P.M. to 8 P.M.
Where: Doubletree Hotel, Mission Valley
7450 Hazard Center Drive
Lester B. Law is a Director of Client Management at Abbot Downing, a Wells Fargo company. In his role, he manages client relationship and provides estate planning suggestions to clients. Prior to his position in Abbot Downing, Lester worked at U.S. Trust for about 8 years as a National Wealth Strategist. Prior to his career in trust companies, Lester was as an estate planning attorney in private practice for more than 13 years. Prior to attending law school, he was a certified public accountant with Price Waterhouse (now PriceWaterhouseCoopers) for about three years.
Lester has published numerous articles in the Florida Bar Journal, Trusts & Estates, Probate & Property, Tax Notes, the ABA-RPTE Section Website, BNA-Bloomberg and other publications. He has presented estate and tax planning ideas to numerous Estate Planning Councils around the country, local and state bar associations, and has been quoted in Newsweek, Wall Street Journal, Kiplinger, Reuters and BNA-Bloomberg. Lester was presenter at the 48th and 49th University of Miami Heckerling Institute.
Lester was an adjunct lecturer at Ave Maria Law School and lectures annually at the Florida Trust School (since 2010).
Income and Transfer Taxes – Where the Rubber Meets the Road!
As a result of the changes that were made permanent under the American Taxpayer Relief Act of 2012 (ATRA), and in light of the recent statistic that 99.8% of taxpayers will likely pay no estate taxes, income taxes have become more relevant in recent years. This course will examine some of the more salient income tax basis rules, including section 1014(e), explore basis adjustment mechanisms, including contingent powers of appointment and the use of a Power of Appointment Support Trust (POAST), examine the benefits of using grantor trusts (including the issues with “swap powers”), and some of the open income tax basis adjustment issues with grantor trusts, show the power of electing grantor trust treatment, cover the use of community property trusts, and address the recent enactment of the basis consistency and reporting requirements.
Dinner is always served at our meetings. For this meeting we will be having a Buffet which includes vegatarian and gluten free options.
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If you have any questions please contact Jessica atJessica.EPCSD@gmail.com. Please note that Jessica will be on maternity leave starting the end of December, if you don't get an answer from her please contact Goli Alavikia at email@example.com
**PLEASE NOTE: OUR ADDRESS HAS RECENTLY CHANGED. PLEASE SEND ALL MAIL TO:
Jessica Vito Cruz
P. O. Box 880536
San Diego, CA 92168