2000 Federal Tax Workshop
Friday, December 1, 2000
Washington State Convention & Trade Center
800 Convention Place, Seattle, WA
6.50 CLE Credits
Cost: Priority (Paid by Nov. 22, 2000)
Full Day $180; Priority Morning Session $90; Priority Afternoon Session $90
Cost: Standard (Paid after Nov. 22, 2000)
Full Day $200; Standard Morning Session $100; Standard Afternoon Session $100
Cost: New attorney discount for those admitted to the WSBA after December 31, 1997
New Attorney Discount Full Day $140l; Morning Session $70; Afternoon Session $70
- Program Highlights
- About the Program
- Schedule
- Discounts and Refunds
- Accommodations for Disabilities
Program Highlights
Morning Session: Estate and Gift Tax Issues
- Qualified Personal Residence Trusts in Contemporary Estate Planning
- Challenging Fundamental Assumptions in Estate Planning
- Recent Developments in Valuation Discounts
Afternoon Session: Income Tax Issues
- Tax Legislative Matters (including the repeal of the Estate Tax?)
- The Gitlitz Controversy
- Federal Income Tax Update
About the Program
The morning session of this program will be devoted to estate and gift tax issues. The afternoon session will focus on federal income tax topics.
You may register for the full day or for either the morning or afternoon session.
Schedule
MORNING SESSION: ESTATE AND GIFT TAX ISSUES8:00 a.m. Registration and Coffee Service 8:30 a.m. Qualified Personal Residence Trusts in Contemporary Estate Planning
Learn the latest developments involving qualified personal residence trusts and the unique planning opportunities available with this device.9:30 a.m. Challenging Fundamental Assumptions in Estate Planning
All estate planners follow certain basic rules: better to make lifetime gifts, "hanging" powers solve everything, pay no tax on the death of the first spouse, and so forth. In some cases, though, these basic assumptions are wrong. Find out when the basic rules lead to bad results.10:15 a.m. Break 11:15 a.m. Recent Developments in Valuation Discounts
Learn about the latest judicial pronouncements on the use of marketability, minority interest, and other valuation discounts frequently used in modern estate planning.12:00 p.m. Lunch (on your own) AFTERNOON SESSION: INCOME TAX ISSUES 1:00 p.m. Check-in and registration for afternoon session (For those attending only the afternoon session.) 1:30 p.m. Tax Legislative Matters (Including Repeal of the Estate Tax?)
There will be a new tax bill before the end of the year, and come January, Congress will consider several other tax matters. Learn all about the newest changes to the Code and what to expect in 2001.2:30 p.m. The Gitlitz Controversy
When an insolvent S corporation has "discharge of indebtedness" income (excluded under Section 108), does the discharged debt pass through to the shareholders as an item of "income" that increases the shareholder's ability to claim suspended losses? Circuit courts have split on the issue, and the Supreme Court recently heard oral arguments. Find out why this technical issue is considered one of the most important tax cases before the Court in years.3:15 p.m. Break 3:30 p.m. Federal Income Tax Update
Despite the lack of anticipated legislation, the year 2000 was filled with important federal income tax developments. Learn about corporate tax shelters, the new innocent spouse relief provisions, the taxation of contingency fees paid to attorneys, and other "hot" tax issues in an informative and entertaining way to end the day.5:00 p.m. Adjourn
Discounts and Refunds
- Group Discounts: Group discounts are available. Individuals from the same organization must register and pay at the same time. For more information about group discounts, please call us at 206-543-0059 for assistance.
- Refunds/Cancellations:
Refunds are available up to five business days prior to the program. In lieu of refund we encourage participants to send a substitute. Please notify UW CLE of any requests for refunds or substitutions. All cancellations are subject to a $30 handling charge.
