Tax attorneys and practitioners must deal not only with various sets of rules of conduct but also tax penalties applicable to clients and practitioners. A seven-part framework is presented to help tax professionals reduce the risk of ethics issues and avoid penalties.

Modern considerations of a remote workforce, new security threats, AI, and increasing tax complexities are also addressed using the checklists to help practitioners engage in practices that will reduce ethics and penalty issues.

Prof. Annette Nellen,

This session will examine the changes made to retirement plan laws by the SECURE 2.0 legislation, many of which take effect in 2024. Then the program will examine the rules and planning implications for liquidating inherited retirement accounts in light of the 2022 proposed regulations and the SECURE 2.0 legislation. What steps should be taken if a trust will be named as the beneficiary of an account?

Professor Hoyt teaches courses in the area of federal income taxation, charitable organizations and retirement plans. Previously, he was with the law firm of Spencer, Fane, Britt & Browne in Kansas City, Missouri. He received an undergraduate degree in economics from Northwestern University and he received dual law and accounting degrees from the University of Wisconsin.

This session will examine opportunities related to the use of partnerships in connection with acquisitions and dispositions of interests in assets and operating businesses, including the impact of recent cases and regulatory changes.

Jon’s practice is primarily focused on providing tax planning advice to partnerships, limited liability companies and other passthrough entities. Jon has particular expertise in structuring complex joint ventures, restructurings, acquisitions, and dispositions involving real estate funds, alternative investment and private equity funds, operating businesses and real estate assets.

Most states with a personal income tax now have elective passthrough entity tax (PTET) provisions, though details of these rules vary. This session will consider important variations and potential impacts of PTET and also review other recent state tax developments.

Brad is part of KPMG’s State and Local Tax and Washington National Tax practices, working closely with KPMG’s Real Estate, Private Equity, and Financial Services clients on state tax issues for pass-through investment structures including elective passthrough entity taxes. He serves as KPMG’s primary resource for Illinois and Wisconsin income tax matters and as a primary state tax resource for KPMG’s Real Estate and Private Enterprise practices.

This presentation will consist of a brief summary of 15 articles and portions of other books Jim has authored since the passage of SECURE Act 1.0 in late 2019, all in an effort to minimize the adverse tax consequences of the new law. Jim’s outline is a reprint of the 75-page book he recently authored on this topic. It devotes approximately five pages to each of Jim’s 15 income and estate tax-saving strategies.

James G. Blase,
Blase & Associates, LLC

Jim is a 41-year experienced estate planning attorney practicing in St. Louis, Missouri. A graduate of the Notre Dame Law School and the New York University Graduate Program in Taxation, Jim also holds a Certified Public Accountant certificate from the State of Missouri. The author of four books and over 80 articles on estate and tax planning for various professional publications, Jim has also taught in the Villanova School of Law Graduate Program in Taxation and in the St. Louis University School of Law. He is a frequent presenter at various tax, estate planning and financial planning symposiums.

This presentation will consist of a brief summary of 15 articles and portions of other books Jim has authored since the passage of SECURE Act 1.0 in late 2019, all in an effort to minimize the adverse tax consequences of the new law. Jim’s outline is a reprint of the 75-page book he recently authored on this topic. It devotes approximately five pages to each of Jim’s 15 income and estate tax-saving strategies.

Amanda Garcia-Williams,
Husch Blackwell LLP

As the firm’s Chief Diversity, Equity & Inclusion Officer, Amanda supports the development of an inclusive culture so that attorneys and staff are best equipped to meet client needs.

For almost 35 years, Sheryl Morrison has focused her practice in the areas of estate and wealth planning, transfer tax strategies, business succession planning, estate and trust administration, and charitable giving and nonprofit organizations.

Sheryl’s practice also focuses on philanthropy through creation, qualification, and administration of nonprofit and tax-exempt entities. She also counsels higher education institutions, health care organizations, and other charities about their charitable gift acquisition and administration practices.

Marc A. Claybon,
Crowe LLP

Marc Claybon is a principal in the tax group at Crowe. He specializes in corporate tax planning and consulting. Marc has more than 25 years of experience providing services related to tax consulting and compliance in many areas of taxation, including federal tax planning, income tax compliance, complex transactional Matters, accounting methods, periods and credits, federal and state tax controversy accounting for income taxes, and U.S. transfer pricing.