2013 Seminar Archive
| January 24, 2013. | MSCPA Annual Estate Tax Conference .
“Preparing Gift Tax Returns and Fiduciary Income Tax Returns After the Gift Giving Gold Rush… What Have Those Lawyers Done to Us! – MSCPA Annual Estate Tax Conference” . Date: 1-24-2013 Time: 9:00AM – 5:00PM Location: Sheraton Hotel, Framingham, MA Speaker: Leo J. Cushing, Esq., CPA, LLM Description: . Very few believed that the $5,120,000 federal gift tax exemption would sunset, but this all changed after the election. You will be confronted with an unprecedented number of gift tax returns to prepare and, of course, corresponding fiduciary income tax returns. Decisions will be made as to whether to allocate or not allocate generation skipping tax exemptions. Mistakes can have significant adverse tax consequences. . This program will explore the following:.
Understanding transfers and transactions between a grantor and grantor trust (Qualified Personal Residence Trusts, Grantor Retained Annuity Trusts, sales to intentionally defective trusts, home security trusts, promissory notes). |
| February 7, 2013. | Cushing & Dolan, P.C.‘s Pre-Tax Season Seminar.
“Estate Planning and Compliance Under a New Paradigm…A Look Back & A Look Forward”. Date: 2-7-2013 Time: 8:00 am – 10:00 am Location: Embassy Suites Boston/Waltham, 550 Winter Street, Waltham, MA Description: . What should you be telling your clients during tax season? It is estimated that over 500,000 gift tax returns will be filed in 2013 for gifts made in 2012. A similar number of new fiduciary income tax returns will need to be filed. The new Massachusetts Uniform Trust Code, enacted July 8, 2012, requires that qualified beneficiaries be kept reasonably informed by trustees. Mistakes in preparing gift tax returns, fiduciary income tax returns, and failure to comply with the UTC can have serious adverse consequences. This program will explore the following:.
|
| February 21, 2013. | Estate Planning for the Moderate Estate – (Massachusetts Society of Enrolled Agents).
Date: 2-21-2013 Time: 7:00 PM – 9:00PM Location: Embassy Suites, Waltham, MA Speaker:Todd E. Lutsky, Esq., LLM |
| May 2, 2013. | Medicaid Update – MCLE.
Date: 5-2-2013 Time: 9:00AM – 12:00PM Location: MCLE Conference Center, 10 Winter Place, Boston Speaker: Leo J. Cushing, Esq., CPA, LLM & Todd E. Lutsky, Esq., LLM Description: . This program provides an overview of current regulations and recent case law in Massachusetts and offers guidance to help you develop effective planning techniques. The landscape of Medicaid Planning in 2011 was marked by numerous decisions over the last five years, including Doherty , Clark , Wilson, Cuddemi, Victor, O’Brien, Shelales, Guerriero, Maguire, and Jackson. . You will learn:.
|
| May 6, 2013. | REBA Annual Conference – Probate: Estates & Trusts.
Date: 5-6-2013 Location: Four Points Sheraton, Norwood MA Speaker: Leo J. Cushing, Esq.,CPA, LLM Description: . While the MUPC has now been in effect for nearly four years, just last year the legislature enacted a myriad of technical corrections to the law. There are now – literally – hundreds of new points of interest for the probate practitioner. The faculty will offer essential insight into the practical aspects of the MUPC as it continues to unfold and evolve every day since its adoption. The program will place special emphasis on real estate conveyancing under the new MUPC with a focus on the recent updates to the REBA Handbook of Standards & Forms.. |
| May 10, 2013. | Latest Techniques for Moderate Estates – MCLE.
Date: 5-10-2013 Time: 9:00AM – 12:00PM Location: MCLE Conference Center, 10 Winter Place, Boston Speaker: Leo J. Cushing, Esq., CPA, LLM Description: . The fiscal cliff looms and estate planning hangs in the balance. Depending upon congressional action, estate planning for the middle class will be forever changed. Previously, 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, but does not have a gift tax. To make estate planning more complicated, 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? The answer is yes if you understand both disciplines. You will learn
|
| May 30, 2013. | Preparing Fiduciary Income Tax Returns for Decedents, Estates, and Trusts – MAA.
Date: 5-30-2013 Time: 9:00AM – 5:00PM Location: Plymouth Speaker: Leo J. Cushing, Esq., CPA, LLM 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, estates, 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! |
| June 11, 2013. | Federal & Massachusetts Issues (706 & Mass 706) – FCE.
Date: 6-11-2013 Time: 9:00AM – 1:00PM Location: Cushing & Dolan, P.C., 375 Totten Pond Road, Suite 200, Waltham, MA Speaker: Todd E. Lutsky, Esq., LLM Description: . Join Todd in this exciting walk through of a Federal & Mass Estate.
|
| .
June 13, 2013.
|
Latest Techniques for Middle Class Estates After the American Taxpayer Relief Act of 2012 – MAA.
Date: 6-13-2013 Time: 9:00 AM – 5:00PM Location: Marlborough, MA Speaker:Todd E. Lutsky, Esq., LLM Description: . After the American Taxpayer Relief Act of 2012, estate planning for the moderate estate has changed. A moderate estate now includes married couples with combined assets up to $10,500,000, at least for Federal estate tax purposes. Planning under this new paradigm requires a look back and the revival of the joint revocable trust as a way to have your portability cake and eat it too. On top of this, Massachusetts considers married couples with $2,000,000 to be wealthy, but does not have a gift tax. Does gift giving through the use of spousal lifetime access trusts still make sense for Federal and Massachusetts estate tax purposes? Don’t forget about Elder Law planning as one out of two individuals will spend at least one year in the nursing home. With these new higher Federal estate tax exemptions, more people can do effective estate planning and Medicaid planning at the same time, but you must understand both disciplines. You Will Learn:.
|
| June 18, 2013. | Medicaid Planning Update – FCE.
Date: 6-18-2013 Time: 9:00AM – 1:00PM Location: Cushing & Dolan, P.C., 375 Totten Pond Road, Suite 200, Waltham, MA Speaker: Todd E. Lutsky, Esq., LLM Description: . The Medicaid Planning Survival Guide includes new annuity rule changes, planning with promissory notes, and much more (600+ pages with sample irrevocable trust)
|
| June 20, 2013. | Estate Planning: Intermediate/Advanced – FCE.
Date: 6-20-2013 Time: 9:00AM – 5:00PM Location: Cushing & Dolan, P.C., 375 Totten Pond Road, Suite 200, Waltham, MA Speaker: Leo J. Cushing, Esq., CPA, LLM Description: .
|
| June 26, 2013. | Income Taxation of Trusts and Estates &.
Preparation of Fiduciary Returns – FCE. Date: 6-26-2013 Time: 9:00AM – 1:00PM Location: Cushing & Dolan, P.C., 375 Totten Pond Road, Suite 200, Waltham, MA Speaker: Leo J. Cushing, Esq., CPA, LLM Description: .
|
