Twelfth Annual Tax Symposium

Teaching Old Dogs New Tricks…
Charles M. Lax

• Tax Planning After the 2003 Tax Act
• Dividends vs Compensation
• Structuring Business Sales
• Choice of Entity; C, S, or LLC

Split Dollar Programs Revisited
Robert D. Kaplow

• What is Split Dollar
• New Rules
• Changes That Must Be Made Before January

HIPAA Compliance – The Privacy Requirements For Health Plans

• Which Health Plans are Covered
• Purpose and Objective of HIPAA
• Compliance Dates, Penalties, and Requirements

Breakout Session A – Protecting Assets and Loved Ones

Taking Care of Those Who Took Care of You

• Titling of Assets
• Estate Planning vs Medicaid Planning
• Long Term Care

Inherited Wealth: Protecting Children from Themselves and Others
William E. Sigler

• Providing for Children
• Safeguarding the Wealth
• Incentivizing the Children

ABCs of Asset Protection
Geoffrey N. Taylor

• Persons Needing Asset Protection
• Assets Protected by Law
• Asset Protection Techniques

Breakout Session B – Real Estate Tax Planning Techniques and Opportunities

Section 1031 Tax Deferred Exchanges: Basic Tenets and Modern Problems
Steven D. Sallen

• Multi-Asset Exchanges
• Seller Financing
• Exchanges for Property to be Constructed

Leasing Tax Consequences
Richard F. Roth

• Lease Acquisition and Tenant Improvement Costs
• Cost of Canceling, Extending, or Renewing a Lease
• Advance Rentals and Security Deposits

Planning for the Disposition of Membership Interests
Stuart M. Bordman

• Determining Inside and Outside Basis
• Tax Consequences of the Sale of a Membership Interest
• Disguised Sales