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| MONDAY MORNING, OCTOBER 21, 2013
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| 7:15 |
Registration Desk Opens |
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| 8:00-9:00 |
Breakfast |
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| 9:00-10:30 |
RECENT FEDERAL INCOME TAX DEVELOPMENTS – This session will delve into significant court decisions, rulings, and statutory and regulatory developments over the past twelve months. These two experts will provide insights into the implications of recent events.
Martin J. McMahon, Jr., Stephen C. O´Connell Professor of Law, University of Florida College of Law, Gainesville, FL
Ira B. Shepard, Professor Emeritus of Law, University of Houston Law Center, Houston, TX |
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| 10:30-10:45 |
Break |
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| 10:45-12:00 |
RECENT FEDERAL INCOME TAX DEVELOPMENTS (Con´t) |
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| 12:15 -1:05 |
Mid-day Program |
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MONDAY AFTERNOON, OCTOBER 21, 2013
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| 1:15-2:30 |
LEGISLATIVE UPDATE AND THE PROSPECTS OF TAX REFORM – This program will review recently enacted tax legislation and provide a legislative outlook for the remainder of 2013 and into 2014, which will include gauging the potential for comprehensive tax reform.
Jonathan Talisman, Capital Tax Partners, Washington, DC
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| 2:30-3:30 |
TAX FALLOUT FROM HEALTHCARE REFORM – This presentation will focus on what employers that sponsor group health plans should be thinking about in 2013 in anticipation of the Patient Protection and Affordable Care Act becoming fully effective in 2014. Topics discussed will include compliance with PPACA rules (including the shared responsibility payment “pay or play” rules) and cost containment measures that plan sponsors should be considering.
Paul M. Hamburger, Proskauer Rose LLP, Washington, DC
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| 3:30-3:45 |
Break |
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| 3:45-4:45 |
IT’S ONLY 3.8%. HOW HARD CAN IT BE? – In this session we will discuss the Affordable Care Act's new net investment income tax under section 1411 and how the new tax affects certain individuals, estates, and trusts, and its application to pass through entities. The discussion will include an overview of the rules and definitions for determining which taxpayers and what income is subject to the new 3.8% tax, potential compliance challenges, and new elections and tax planning strategies available to taxpayers.
C. Wells Hall, III, Mayer Brown, LLP, Charlotte, NC
David H. Kirk, IRS Office of Chief Counsel, Washington, DC
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| 4:45-5:30 |
CAPTIVATING CAPTIVES: THE WHOS, WHATS, AND WHYS OF CAPTIVE INSURANCE COMPANIES – This presentation will provide a detailed analysis of the often discussed captive insurance company, including a discussion of appropriate candidates for this technique and the benefits it provides. The discussion will emphasize captive insurance companies under section 831(b).
Douglas W. Stein, Strategic Law, LLC, Atlanta, GA
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| 5:30-7:00 |
Cocktail Party |
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