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!)
ABOUT THE SPEAKER
CPA/PFS, MST, AEP (Distinguished), CGMA
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…
Esq., AEP (Distinguished)
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” and the “Top Estate Planning Attorney of 2018” by The Wealth Advisor and one of the Top 100 Attorneys in Worth. He is listed in The Best Lawyers in America® which also named him Las Vegas Trusts and Estates/Tax Law Lawyer of the Year in 2012, 2015, 2016, 2018, 2020 and 2022. Steve has…
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.