Steven Siegel, JD, LLM
The Siegel Group , Morristown, NJ

Did we get everything correct in the planning "rush" of 2020 and 2021? The IRS has successfully attacked indirect gifts, improperly valued GRATs and poorly described transfers of business interests. What should we be checking? What should we be doing in light of the Proposed Secure Act Regulations? Is it time to start thinking about planning for the sunset of the 2017 Act at the end of 2025 - or possible earlier tax law changes? Address planning techniques to recommend now, including properly using SLATs, decanting, powers of appointment and more.

Ritesh G. Patel, J.D., LL.M
Cohen Pollock Merlin Turner, P.C. , Atlanta, GA

Receive an overview of the two types of trusts commonly utilized by estate planners following the passage of the SECURE Act to allow the IRA owner to retain control over the disposition of the IRA after death while maximizing the period over which the IRA must be distributed to the trust and beneficiaries.

Stacy W. Hanley
Lefkoff, Duncan, Grimes, Miller & McSwain, PC , Atlanta, GA

Women in the United States control 75 percent of the total personal wealth. Yet, most women are not participating in the financial and estate planning process until they get crushed by an unexpected life event such as divorce, disability or death. Learn how to demystify and simplify women's financial and estate planning process. Employ a framework to engage women in the financial and estate planning process. Review case studies to identify particular issues unique to women based on their age and life circumstances. 

Dr. Roger C. Tutterow, Ph.D.
Director, Econometric Center / Kennesaw State University Coles College of Business , Kennesaw, GA

Nine years ago, we cleared significant hurdles that were necessary steps back toward "normalcy" after the Great Recession. As the economic expansion moved through its 11th year, it was derailed by a global pandemic not seen in a generation. Explore an overview of global, national and regional economies, including recent developments in the effect of COVID-19 on the retail sector and real estate, progress toward resolution of supply chain and labor market dislocations, the recent upturn in inflation and inflationary expectations and the structure and effect of current fiscal stimulus.

Steven Siegel, JD, LLM
The Siegel Group , Morristown, NJ

Address several critical issues concerning grantor trusts. Topics include whether grantor trusts will survive the government's attempts to eliminate their planning benefits; what happens when the grantor's liquidity fails; can grantor powers be relinquished; can the trustee of a Defective Grantor Trust help the grantor pay income taxes; when grantors die what happens to the trust; and how does a grantor trust funded with S corporation shares preserve the S election when the shares pass to heirs?

Hale E. Sheppard, J.D., LL.M.
Chamberlain, Hrdlicka, White, Williams & Aughtry , Atlanta, GA

IRS enforcement has reached new heights with a tax dispute attorney serving as Commissioner. Indeed, the IRS conducts dozens of active "compliance campaigns," with more announced regularly. Audits focus on unreported foreign assets, transition/repatriation taxes, foreign investors with U.S. property, FATCA violations, tax withholding on payments abroad, receipt of foreign gifts and inheritances, deceased taxpayers with unresolved non-compliance, and much more. Explore key issues, current IRS campaigns and remedies for taxpayers.

Vivian D. Hoard, Esq.
Fox Rothschild LLP , Atlanta, GA

While the IRS's war on conservation easements continues, the taxpayers are fighting back and have won a few battles in the process. Hear the latest updates from the front in this ongoing battle. When will it ever end? 

Scott Snider
Exit Planning Institute , Westlake, OH

Explore the CPA Playbook developed by the CEPA Faculty and leadership at EPI. This playbook focuses on exit planning and helping CPAs and their firms get more engaged with business owners as they venture down the path to a higher valuation, alignment of personal and financial goals, and preparation for exit/selling their company.

Craig Frankel, J.D.
Gaslowitz Frankel LLC , Atlanta, GA

Discuss preparing for business succession during estate planning to mitigate family issues that tend to emerge after death.

Oscar L. Wiseley
Financial Strategies / Synovus Family Asset Management , Columbus, GA

Receive a high-level perspective on significant philanthropic planning. The discussion will focus on considerations including (1) should we undertake this at all; (2) whose philanthropic goals are we trying to achieve; (3) volunteers or conscripts in philanthropy; (4) how to make it go right; (5) what to do when it goes wrong; and (6) in perpetuity is a long time, maybe too long.

Rebecca Cummings, Esq.
Legacy Studio Estate Law , Atlanta, GA

Discuss the critical elements of a successful post-death family meeting and the specific follow-up recommended for keeping the peace in our clients' families.

David F. Golden, CPA, Esq.
Attorney/Partner / Troutman Pepper Hamilton Sanders LLP , Atlanta, GA

In this lively closing session, summarize the high points of each presenter, tying together all the discussions and help solidify what you have learned over the three days.