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April 26, 2012
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Reverse Mortgages in 2012 & Beyond: A New Paradigm
Presented by Ellen Connors of MetLife
Date: 4-26-2012
Time: 8:30AM - 10:30AM
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May 11, 2012
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Latest Techniques for Middle Class Estates - (MCLE)
Date: 5-11-2012
Time: 8:30AM - 12:30PM
Location: MCLE Conference Center, 10 Winter Place, Boston, MA
Faculty:
Leo J. Cushing, Esq., CPA, LLM, Chair
Cushing & Dolan, P.C.
Todd E. Lutsky, Esq., LLM
Cushing & Dolan, P.C.
Matthew J. Marcus, Esq.
Colucci, Colucci, Marcus & Flavin, P.C.
Description:
On December 17, 2010, President Obama signed the "Tax Relief, Unemployment Insurance Reauthorization and Jobs Creation Act of 2010," which temporarily extended the so-called "Bush Tax Cuts." As a result, a moderate estate now includes married couples with combined assets up to $10,240,000 at least for federal estate tax purposes, but only until December 31, 2012. On top of this, Massachusetts considers married couples with $2 million dollars to be wealthy and does not have a gift tax. One out of two individuals will spend at least one year in a nursing home. Can effective estate tax planning be combined with effective Medicaid planning? Should your clients consider giving away up to $5,120,000 each?
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May 17, 2012
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Cushing & Dolan Spring Seminar
Date: May 17, 2012
Time: 8:30AM – 12:00PM
Location: Embassy Suites Waltham
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May 18, 2012
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Latest Techniques for Middle Class Estates - (MCLE)
Date: 5-18-2012
Time: 8:30AM - 12:30PM
Location: Mass. School of Law, 500 Federal Street, Andover, MA
Faculty:
Leo J. Cushing, Esq., CPA, LLM, Chair
Cushing & Dolan, P.C.
Todd E. Lutsky, Esq., LLM
Cushing & Dolan, P.C.
Matthew J. Marcus, Esq.
Colucci, Colucci, Marcus & Flavin, P.C.
Description:
On December 17, 2010, President Obama signed the "Tax Relief, Unemployment Insurance Reauthorization and Jobs Creation Act of 2010," which temporarily extended the so-called "Bush Tax Cuts." As a result, a moderate estate now includes married couples with combined assets up to $10,240,000 at least for federal estate tax purposes, but only until December 31, 2012. On top of this, Massachusetts considers married couples with $2 million dollars to be wealthy and does not have a gift tax. One out of two individuals will spend at least one year in a nursing home. Can effective estate tax planning be combined with effective Medicaid planning? Should your clients consider giving away up to $5,120,000 each?
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May 22, 2012
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Medicaid Planning Update – (FCE)
Date: 5-22-2012
Time: 9:00AM – 1:00PM
Location: Randolph Lantana, 43 Scanlon Drive, Randolph, MA
Speaker: Todd E. Lutsky, Esq., LLM
Description:
1. The Medicaid Planning Survival Guide includes new Annuity Rule Changes, Planning with Promissory Notes, and much more (370 + Pages with Sample Irrevocable Trust) Mass. Medicaid Update - Deficit Reduction Act of 2005 as Adopted by Massachusetts Regulations and Related Planning Opportunities.
2. Medicaid Update - Federal Deficit Reduction Act of 2005 and Related New Rules.
3. Medicaid Update - Deficit Reduction Act of 2005! New rules coupled with old rules and related planning opportunities.
4. A Primer on Income, Gift and Estate Tax Consequences of Life Estates and Whether or Not They Should Still Be Used as a Planning Tool.
5. Repeal of Expanded Estate Recovery Rules and A Return to Probate Estate Recovery and a Review of the Old & New Rules & Remaining Opportunities.
6. DISCUSSION AND ANALYSIS.
7. Changes to the Treatment of Married Couple's Assets When One Spouse is Institutionalized.
8. New Appendix / Valuable Reference Materials & New Sample Irrevocable Trust.
9. New 2012 Medicaid Numbers.
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May 24, 2012
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Latest Techniques for Middle Class Estates - (MCLE)
Date: 5-24-2012
Time: 8:30AM - 12:30PM
Location: Holiday Inn, 700 Myles Standish Boulevard, Taunton, MA
Faculty:
Leo J. Cushing, Esq., CPA, LLM, Chair
Cushing & Dolan, P.C.
Todd E. Lutsky, Esq., LLM
Cushing & Dolan, P.C.
Matthew J. Marcus, Esq.
Colucci, Colucci, Marcus & Flavin, P.C.
Description:
On December 17, 2010, President Obama signed the "Tax Relief, Unemployment Insurance Reauthorization and Jobs Creation Act of 2010," which temporarily extended the so-called "Bush Tax Cuts." As a result, a moderate estate now includes married couples with combined assets up to $10,240,000 at least for federal estate tax purposes, but only until December 31, 2012. On top of this, Massachusetts considers married couples with $2 million dollars to be wealthy and does not have a gift tax. One out of two individuals will spend at least one year in a nursing home. Can effective estate tax planning be combined with effective Medicaid planning? Should your clients consider giving away up to $5,120,000 each?
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May 31, 2012
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Preparing Fiduciary Income and Gift Tax Returns - (MAPA)
Presented by Leo J. Cushing, Esq., CPA, LLM and Todd E. Lutsky, Esq., LLM
Date: 5-31-2012
Time: 9:00AM - 5:00PM
Location: Courtyard Boston Marlborough, 75 Felton Street, Marlborough, MA
Description:
If your practice involves the administration of estates, then this practical "clinic" will be time well spent. Get your questions answered regarding the income taxation of decedents estate and trusts; learn how to protect your client from tax liability; learn how to distinguish trust accounting income from taxable income; get practice computing taxable income and distributable income; be briefed on how to fund a bequest - and much more. The session features a hands-on drafting challenge - a sample federal fiduciary income tax return for a complex trust, which you complete with expert guidance. Before the day is over, you have a unique opportunity to "ask the experts" your questions. Don't miss it!
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June 7, 2012
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706 Seminar – (FCE)
Date: 6-7-2012
Time: 9:00AM - 1:00PM
Location: Cushing & Dolan Education Center, 375 Totten Pond Road, Suite 375, Waltham, MA
Description:
Join Todd in this exciting walk through of a Federal & Mass. estate.
*Filing Release of Liens, General Information & Elections;
*Real Estate - Schedule A;
*Stocks & Bonds - Schedule B;
*Mortgages, Notes & Cash - Schedule C;
*Life Insurance - Schedule D;
*Joint Property - Schedule E;
*Other Miscellaneous Property - Schedule F;
*Lifetime Transfers - Schedule G;
*Powers of Appointment - Schedule H;
*Pensions & Annuities - Schedule I;
*Deductions: Admin. Expenses, Debts & Losses - Schedules J, K, L;
*Bequests to Surviving Spouse - Schedule M;
*Charitable Deductions - Schedule O;
*Generation Skipping Transfers - Schedule R;
*Credits for Taxes on Prior Transfers, etc. - Schedule P & G;
*Hypothetical Problem & Federal & State Computations in Detail.
*Questions and Answers.
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June 12, 2012
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Medicaid Planning Update – (FCE)
Date: 6-12-2012
Time: 9:00AM - 1:00PM
Location: Natick Marriott Courtyard, 342 Speen Street, Natick, MA
Speaker: Todd E. Lutsky, Esq., LLM
Description:
1. The Medicaid Planning Survival Guide includes new Annuity Rule Changes, Planning with Promissory Notes,
and much more (370 + Pages with Sample Irrevocable Trust) Mass. Medicaid Update - Deficit Reduction Act of 2005 as Adopted by Massachusetts Regulations and Related Planning Opportunities.
2. Medicaid Update - Federal Deficit Reduction Act of 2005 and Related New Rules.
3. Medicaid Update - Deficit Reduction Act of 2005! New rules coupled with old rules and related planning opportunities.
4. A Primer on Income, Gift and Estate Tax Consequences of Life Estates and Whether or Not They Should Still Be Used as a Planning Tool.
5. Repeal of Expanded Estate Recovery Rules and A Return to Probate Estate Recovery and a Review of the Old & New Rules & Remaining Opportunities.
6. DISCUSSION AND ANALYSIS.
7. Changes to the Treatment of Married Couple's Assets When One Spouse is Institutionalized.
8. New Appendix / Valuable Reference Materials & New Sample Irrevocable Trust.
9. New 2012 Medicaid Numbers.
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June 19, 2012
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Intermediate/Advanced Estate Planning – (FCE)
Date: 6-19-2012
Time: 9:00AM - 1:00PM
Location: Cushing & Dolan Education Center, 375 Totten Pond Road, Suite 375, Waltham, MA
Speaker: Leo J. Cushing, Esq., CPA, LLM
Description:
Proposed Legislation
* Estate Planning Techniques After the 2010 Act
* Reducing Taxes: Planning & Lifetime Giving
* Review of the Basics: Computation Example
* Examination of Typical Trust: General Marital, Special Marital, and Bypass Shares
* Marital Deduction & Credit Shelter
* The QTIP
* Selection of a Trustee
* Disclaimers
* Generation Skipping
* The Irrevocable Life Insurance Trust
* The Estate Tax Freeze
* Retirement Plans Problems
* S Corporation Problems
* Buy and Sell Agreements
* Questions and Answers.
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June 21, 2012
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Latest Techniques for Middle Class Estates - (MAPA)
Presented by Leo J. Cushing, Esq., CPA, LLM and Todd E. Lutsky, Esq., LLM
Date: 6-21-2012
Time: 9:00AM - 5:00PM
Location: John Carver Inn & Spa, 25 Summer Street, Plymouth, MA
Description:
Did you ever wonder why the moderate estate is the toughest to plan for? Are you tired of attending seminars that only cover estate tax planning only to find out at the end that you have to attend another seminar to learn about the Medicaid side of the estate planning equation? In today's ever changing estate tax landscape, it is imperative to understand both the estate and Medicaid planning arenas.
Come to the only seminar that combines both the estate tax planning side with the Medicaid planning side and shows you how they intersect and can be combined for the moderate estate.
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June 27, 2012
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Income Taxation of Trusts & Estates – (FCE)
Date: 6-27-2012
Time: 9:00AM - 1:00PM
Location: Cushing & Dolan Education Center, 375 Totten Pond Road, Suite 375, Waltham, MA
Speaker: Leo J. Cushing, Esq., CPA, LLM
Description:
1. Introduction.
2. Definitions and General Filing Requirements.
3. Income Taxation of Simple, Complex and Grantor Trusts.
4. Decedents Final Return & Income in Respect of Decedent.
5. Estate Administration Procedural Checklist.
6. Computation of DNI with related 1041 Tax Return Examples.
7. Questions and Answers.
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July 24, 2012
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How to Prepare and File a Gift Tax Return
Date: 7-24-2012
Time: 12:00PM - 2:00PM
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