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199A Planning Under the Proposed Regulations: Choosing Planning Strategies to Position Clients for Optimum Tax Avoidance.



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The proposed 199A regulations have finally been released!

The best way for advisors to understand how this guidance package will impact clients is to join three of the country's leading 199A experts, (Alan Gassman, Marty Shenkman, Jonathan Blattmachr and Brandon Ketron, in their exclusive LISI webinar on Monday, August 20th from 3:00-4:30pm EDT titled "199A Planning Under the Proposed Regulations:  Choosing Planning Strategies to Position Clients for Optimum Tax Avoidance."

In their webinar, Alan, Marty and Jonathan will break down the proposed regulations and help answer the tough 199A questions advisors have been struggling with:

  • Regarding the definition of "Specified Service Businesses" what is meant by a "business where the principal asset . is the reputation or skill of one or more of its employees?"
  • How will aggregation of Qualified Business Income be calculated when a taxpayer has an ownership interest in multiple trades of businesses, and what will happen if some of them are Specified Services? 
  • Will wages paid to an employee leasing company be counted as wages for the company receiving the services of the leased employees? What about wages paid in common paymaster scenarios? 
  • How are loss carryforwards calculated for multiple businesses when some profitable and some are not, and how are losses accounted for with multiple businesses in a single taxable year?
  • Whether income from a management company can be established to provide management services to a Specified Service Trade or Business would be considered as part of, or engaged in, the Specified Service? 
  • What level of separation is necessary to segregate different lines from a Specified Service (e.g. arm's length transactions, different Taxpayer Identification Numbers)? 
  • For tier-entity organizations, will trades or businesses be able to aggregate wages and Qualified Property of the businesses it owns for the purposes of limitations in Section 199A based on wages and Qualified Property? 
Act now to reserve your spot for this most important webinar. 


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Alan S. Gassman is a lawyer practicing in Clearwater, Florida with the law firm of Gassman, Crotty & Denicolo, P.A. Alan has a Post-Master's Degree (LL.M.) in taxation from the University of Florida, and is a board-certified trust and estate lawyer. Alan will speak on Creative Planning Using IRC Sections 199A and 1202 at the 44th Annual Notre Dame Tax & Estate Planning Institute in South Bend, Indiana on October 11th and 12th. The brochure on this year's Notre Dame Tax & Estate Planning Institute can be viewed at this link: 44th Annual Notre Dame Tax & Estate Planning Institute. Alan's email address is agassman@gassmanpa.com.

Martin M. Shenkman, CPA, MBA, PFS, AEP, JD is an attorney in private practice in Fort Lee, New Jersey and New York City who concentrates on estate and closely held business planning, tax planning, and estate administration. He is the author of 42 books and more than 1,000 articles. Marty is the Recipient of the 1994 Probate and Property Excellence in Writing Award, the Alfred C. Clapp Award presented by the 2007 New Jersey Bar Association and the Institute for Continuing Legal Education; Worth Magazine's Top 100 Attorneys (2008); CPA Magazine Top 50 IRS Tax Practitioners, CPA Magazine, (April/May 2008). His article "Estate Planning for Clients with Parkinson's," received "Editors Choice Award." In 2008 from Practical Estate Planning Magazine his "Integrating Religious Considerations into Estate and Real Estate Planning," was awarded the 2008 "The Best Articles Published by the ABA," award; he was named to New Jersey Super Lawyers (2010-15); his book "Estate Planning for People with a Chronic Condition or Disability," was nominated for the 2009 Foreword Magazine Book of the Year Award; he was the 2012 recipient of the AICPA Sidney Kess Award for Excellence in Continuing Education; he was a 2012 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels; and he was named Financial Planning Magazine 2012 Pro-Bono Financial Planner of the Year for his efforts on behalf of those living with chronic illness and disability. In June of 2015 he delivered the Hess Memorial Lecture for the New York City Bar Association. His firm's website is www.shenkmanlaw.com where he posts a regular blog and where you can subscribe to his free quarterly newsletter Practical Planner. He sponsors a free website designed to help advisers better serve those living with chronic disease or disability www.chronicillnessplanning.org which is in the process of being rebuilt.

Jonathan G. Blattmachr is director of estate planning for Peak Trust Company, formerly Alaska Trust Company, and a director of Pioneer Wealth Partners LLC, a boutique wealth advisory firm in Manhattan. He is a retired member of Milbank, Tweed, Hadley & McCloy and of the New York and California bars. He is the author and co-author of eight books and over 500 articles, and has been chair of several committees of the New York and American Bar Associations and the American College of Trust and Estate Counsel. He is co-developer of Wealth Transfer Planning, a computerized system for lawyers that automatically generates estate planning documents such as wills and trusts, and provides specific client advice using a form of artificial intelligence. Jonathan served two years of active duty in the US Army, rising to the rank of Captain and was awarded the Army Commendation Medal. He is an instrument rated land and seaplane pilot and a licensed hunting and fishing guide in the Town of Southampton, New York.

Brandon L. Ketron, J.D., LL.M., CPA is a co-author of The Section 199A and 1202 Handbook. Brandon is an associate at the law firm of Gassman, Crotty & Denicolo, PA. in Clearwater, Florida and practices in the areas of Estate Planning, Tax, and Corporate and Business Law. Brandon attended Stetson University College of Law where he graduated cum laude, and received his LL.M. in Taxation from the University of Florida. He received his undergraduate degree at Roanoke College where he graduated cum laude with a degree in Business Administration and a concentration in both Accounting and Finance. Brandon is also a licensed CPA in the States of Florida and Virginia. His email address is brandon@gassmanpa.com.



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