TWENTY-SEVENTH ANNUAL TAX SYMPOSIUM

Symposium Agenda:

IRC §199A – Qualified Business Income
Stuart M. Bordman

• Analysis of pass through deduction for qualified trades or businesses
• Calculation before proposed regulations
• Analysis of proposed regulations

College Funding – What’s New, What’s Old
Robert D. Kaplow

• Recent Changes in Section 529 College Savings Plans
• Other Alternatives for College Funding
• Use of Section 529 Plans in Retirement Funding

Seven Ways to Leave Your Creditor
Earle I. Erman and David M. Eisenberg

• Signs of Trouble
• Overview of Business Insolvency Mechanisms
• Out of Court Proceedings

Is Breaking Up Hard to Do? The 1031 Drop and Swap
Gary A. Kravitz

• The Courtship: The use of LLC’s to acquire real estate and the basics of 1031 like-kind exchanges
• The Conflict: What to do when parties have different objectives in the LLC’s sale of real estate
• The Breakup: The “Drop and Swap” method, its obstacles and impediments and other factors for consideration

Roundup of Recent Tax Developments
William E. Sigler

• TCIA Guidance
• New Laws, Cases and Rulings
• Practice Pointers

Health Care Planning and Compliance for Small Employers
Marc S. Wise

• Permitted Health Care Financing Options for Small Employers
• Health Care Documentation
• Upcoming Form 5500 Changes

Estate Planning in a High Exemption Environment
Geoffrey N. Taylor

• Review your estate plan documents, and if you don’t have any, get some!
• Focus on income taxes instead of estate and gift taxes
• Same as it ever was

What’s New About 401K Plan Hardship Withdrawals
Charles M. Lax

• Extended withdrawal rules under the Bipartisan Budget Act of 2018
• New IRS audit guidelines for documenting hardship withdrawals
• The impact of TCJA on hardship distributions for casualty related home repairs