Whether You’re a Financial Advisor, CPA or Estate Planning Attorney…

You Have a Rare, Limited-Time Opportunity To Drive Significant Revenue to Your Practice!

The bad news is the just released IRS Proposed Regulations under Code Section 2704 will severely restrict your and your clients’ ability to utilize deep valuation discounts when doing gift and estate tax planning. However, the good news is the IRS public hearing on these Regs won’t occur until December 1, the Regs will not become final until at least 30 days after that and - - best of all - - the Regs will not be effective until issued as final. This means you and your clients have a tremendous window of opportunity between now and the end of the year! First, you need to understand how the new Regs work:

  • What impactful changes have been made under the IRC §2704(a) Regs, including the brand new regulatory three year “in contemplation of death” rule
  • What massive valuation changes have been made under the §2704(b) Regs, including:
    • The new anti-Kerr provisions regarding the ability to liquidate a transferred interest
    • The new anti-state law restrictions (including specific references to Texas and Nevada law)
    • The prohibition against discounts for assignee interests
    • The critical “minimum value” test
    • The new restriction on nominal transfers to charities and non-family members including the 10% of value test, the 20% of value test and a new second “three year rule”
    • The new definition of “covered entities”
    • Special treatment of S-Corps and QSSTs
    • The state law impact on classifications of entities
    • The new 50% of capital or profits interest test
    • The impact of the family attribution rules
    • The new definition of “disregarded restrictions”
    • The influence of the Estate of Chenoweth Court ruling
    • The impact on 709 and 706 preparation when interests pass to non-family members
    • New restrictions on valuation by virtue of mandating long-term notes
    • What is a “trade or business”, including the new 60% rule

Second, besides knowing what the Regs say, you need to know where the planning opportunities are and what to do in the next 90 plus days to protect your clients and reduce your risk! Join us and two nationally renowned, top gift and estate tax experts - - Robert S. Keebler CPA/PFS, MST, AEP (Distinguished), CGMA and Steven J. Oshins J.D., AEP (Distinguished) - - for a very special presentation entitled, “The New Section 2704 Regs: Planning Traps and Opportunities”.

Special Bonuses Available!

Take advantage of a unique offer only available for  registrants of this presentation. For a low price, you can obtain these two incredibly valuable tools:

  • A short, client-friendly group of PowerPoint slides that explain why and how these new Regs demand important planning be done now (for use in your one-on-one client meetings or at seminars)
  • A letter to clients, informing them of the importance and urgency of doing estate tax planning right away - - so they actually come in to see you (or attend your seminar)!

Both of these bonuses are available for one low, additional price of $99! (Think of the time and effort you’ll save!)

Robert S. Keebler

CPA/PFS, MST, AEP (Distinguished), CGMA
Robert S. Keebler

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. Mr. Keebler is the past Editor-in-Chief of CCH’s magazine, Journal of Retirement Planning, and a member of CCH’s Financial and Estate Planning Advisory Board. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals.

In the past 20 years, he has received over 150 favorable private letter rulings including several key rulings of “first impression.” Mr. Keebler is nationally recognized as an expert in estate and retirement planning and works collaboratively with other experts on academic reviews and papers, and client matters. Mr. Keebler is the author of over 75 articles and columns and editor, author, or co-author of many books and treatises on wealth transfer and taxation, including the Warren, Gorham & Lamont of RIA treatise Esperti, Peterson and Keebler/Irrevocable Trusts: Analysis with Forms.

Mr. Keebler is a member of the editorial board of the Society of Financial Service Professionals “Keeping Current” series. He is a featured columnist for CCH’s Taxes Magazine – “Family Tax Planning Forum,” Steve Leimberg’s “News of the Week Newsletter” and the Bureau of National Affairs Tax Division. Bob also had his article “Is That Your ‘Final’ Answer?” published in Tax Management Compensation Planning Journal. Bob frequently is quoted in national publications such as New York Times, Chicago Tribune, Baltimore Sun, Barrons, Bloomberg Wealth Manager, Financial Advisor, Forbes, Kiplinger, Lawyer’s Weekly, On Wall Street, The Wall Street Journal, USA Today, Wealth Manager and Worth in addition to many local and regional newspapers.

He is a frequent speaker for legal, accounting, insurance and financial planning groups throughout the United States at seminars and conferences on advanced IRA distribution strategies, estate planning and trust administration topics including the AICPA’s Advanced Estate Planning, Personal Financial Planning Conference and Tax Strategies for the High Income Individual Conference.

Mr. Keebler graduated (cum laude) from Lakeland College with a degree in Accountancy and the University of Wisconsin – Milwaukee with a Masters in Taxation. Before practicing in Northeastern Wisconsin, he practiced with Price Waterhouse where he concentrated in taxation.

Steven J. Oshins

Esq., AEP (Distinguished)
Steven J. Oshins

Steven J. Oshins, Esq., AEP (Distinguished) is a member of the Law Offices of Oshins & Associates, LLC in Las Vegas, Nevada. He was inducted into the NAEPC Estate Planning Hall of Fame® in 2011.  He has been named one of the 24 “Elite Estate Planning Attorneys” in America by The Trust Advisor and one of the Top 100 Attorneys in Worth. He is listed in The Best Lawyers in America® and was named the Las Vegas Trusts and Estates Lawyer of the Year in 2012, 2015 and 2018 and the Las Vegas Tax Law Lawyer of the Year in 2016.

Steve has been very active in helping get some of the most valuable trust and creditor protection laws passed in Nevada including the 365-year Nevada dynasty trust law, the charging order laws for Nevada limited liability companies, limited partnerships and corporations and the Restricted LLC and Restricted LP laws allowing for larger valuation discounts than any other state allows.

IMPORTANT NOTICE REGARDING CE CREDIT

The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.

However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.

Reviews

  1. Robert Gaberman, Attorney

    Speakers did a great job in their presentation of the information. Very helpful information and the materials were excellent.

  2. Michael R Miranda, CPA

    Great presentation! Very well done in such a short period of time (especially the
    planning ideas).

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