Practical Tips for Expert Witnesses: Deposition, Testimony, and Developing Effective Cross Examination of Opposing Expert
This speech is designed to aid legal and accounting professionals retained to testify as an expert witness and/or write expert witness reports. The focus of the speech will be on: (i) how to prepare for deposition; (ii) how to present effective testimony in trial; and (iii) providing assistance to litigation counsel in cross examination of the opposing side’s expert witness as the majority of litigation lawyers are unfamiliar with tax law.
Date: Friday, April 15, 2016
Location: Mark Spencer Hotel
409 SW 11th Ave, Portland, OR 97205
Time: 11:30 am—12:30 pm
Advanced Estate Planning Techniques and Post-Mortem Tax Planning
This speech is geared to financial advisors wishing to: (I) augment their knowledge about advance estate planning concepts resulting in the minimization of gift/estate taxes; and (ii) learning about strategies that may be employed after a client’s death to limit and/or defer income and estate taxes due. Topics covered include grantor retained annuity trusts, qualified personal residence trusts, charitable trusts, disclaimers and family entity planning.
Date: Wednesday, January 21, 2015
Multnomah Athletic Club
Time: 11:30 am—1:00 pm
- Financial Planners
Advanced Estate Panning Techniques
- Grantor Retained Annuity Trust
- Qualified Personal Residence Trust
- Charitable Trusts
- Family Limited Liability Companies (LLCs)
Post-Mortem Tax Planning
- Filing Decedent’s Last Income Tax Return
- Alternate Valuation
- Special Use Valuation
- QTIP Elections
- Installment Agreement
Choice of Entity – Corporation/Partnership/LLC/Disregarded Entity – What Factors Should I Consider in Selection
This lecture provides a summary perspective on the various legal forms of business enterprises and their relative advantages and disadvantages. These forms primarily include a sole proprietorship, general partnership, limited partnership, C corporation, S corporation, limited liability company and trust. A comparison of the attributes of the various entities necessitates an examination of both (1) the legal and business structure, and (2) particularly for purposes of this lecture, the federal income tax rules applicable throughout the entire lifecycles of these entities. Further, this lecture includes a comparison of the income tax rules applicable to entities (1) when being organized, (2) when operating and receiving profits or incurring losses, (3) when making distributions of profits in cash, property or entity ownership units, (4) when terminating an ownership interest, (5) when being terminated, and (6) when engaging in a tax-free restructuring. Various additional issues relevant to entity choice, including estate planning considerations, are also examined.
Date: Wednesday, April 2, 2014
11201 NE 9th Street
Vancouver, Washington 98684
Time: 10:00 am–12:00 pm
- Tax professionals who work with audiologists or other medical professionals
- Origins of current rules (check-the-box regulations)
- Available entities
- Sole proprietorship
- C corporation
- S corporation
- Limited liability company
- Tax benefits and burdens – Comparing the various entities
- Self-employment tax considerations
- 16 non-tax key factors in selecting correct entity
Litigating in the U.S. Tax Court and Oregon Tax Court
This lecture provides the background of the Tax Court, including its jurisdiction, organization and powers, and examines the advantages and disadvantages of selecting the Tax Court over other judicial forums for contesting a tax deficiency. In addition, it identifies the form and contents of pleadings; discusses the special provisions applicable to small tax cases; and addresses the procedural, evidentiary and probative issues relevant to pre-trial, trial and post-trial proceedings in the Tax Court.
Date: Thursday, May 22, 2014
WorldMark Running Y
5432 Running Y Road
Klamath Falls, Oregon 97601
Time: 8:00 am–11:00 am
- Enrolled agents who represent taxpayers before the IRS and Oregon Department of Revenue
Tax Court litigation primer
- Pre-trial actions
- Post-trial proceedings and motions
Here is some good news for Americans drowning in overwhelming tax liabilities: the IRS is offering more help to substantially reduce their balances. The IRS recently announced that it is expanding the Fresh Start program to include more favorable qualifications for its Offer in Compromise (OIC) program. This continuing legal education (CLE) explores these changes and teaches tax practitioners how to prepare better settlement proposals to the IRS. In addition, this CLE covers the parallel settlement program instituted by the Oregon Department of Revenue and techniques utilized to facilitate settlement of state tax debts effectively.
Date: Wednesday, November 6, 2013
Seven Feathers Casino Resort – Cedar Room
146 Chief Miwaleta Lane
Canyonville, Oregon 97417
8:30 am – Registration
9:00 am–12:00 pm – Lecture
12:00 pm–1:00 pm – Lunch
1:00 pm–4:00 pm – Lecture
- Enrolled agents with the IRS
- Licensed tax consultants
- Licensed tax preparers and attorneys
- Offers in compromise and Oregon settlement applications
- Defense against liens and levies
- Tax Court litigation primer (pleadings to trial conclusion)
Estate Planning Basics
Building an estate plan with a client is a rewarding but oftentimes complicated practice.
From your first meeting with the client until the plan is completed, your skill set must be at its sharpest to ensure your client’s financial and personal interests are carried out without complication.
This CLE is designed for attorneys who are new to estate planning, and our experienced speakers will guide you through the entire estate planning process, passing on valuable tips along the way.
Date: Tuesday, February 5, 2013
Portland Marriott Downtown Waterfront
1401 SW Naito Parkway
Portland, Oregon 97201
Time: 8:45 am–12:00 pm
First registrant: $195
Added associate/paralegal: $145
Special: Young lawyers, with under four years acceptance to the Bar, may use coupon code YL25 to receive a $25 discount when checking out.
- Attorneys who are new to estate planning
Essentials of Attorney/Client Relations (30 minutes)
- Client Interview
- What Does the Client Need? (No Plan vs. Wills and Trusts)
- Necessary Documents
- Ensuring Client’s Wishes Are Executed
- Client Involvement
Understanding Wills and Trusts (60 minutes)
- Non-Tax Reasons for Having an Estate Plan
- Drafting (Fiduciaries, Forms and Clauses)
- Living Trusts (Revocable vs. Irrevocable)
- Joint Ownership
- Funding a Trust
- Qualified Personal Residence Trusts
- Asset-Protection Trusts
- Irrevocable Trusts and Life Insurance
Basics of Probate (15 minutes)
- What’s Included (Non-Probate Transfers, Holding Title, Life Insurance, Employee Benefits, Annuities and Business Assets)
- Advantages of Living Trusts
- Creditor’s Claims
Potential Tax Pitfalls (30 minutes)
- Estate and Gift Taxes
- Marital Deduction Considerations
- Transfer Taxes (*Generation-Skipping)
Break (15 minutes)
Preparations for Incapacity (30 minutes)
- Financial/Medical Powers of Attorney
- Advance Health Care Directives
- Asset Protection/Protecting Client’s Children
Charitable Giving Considerations (15 minutes)
- Wealth Transfer Charitable Tax Deduction
- Lead and Remainder Trusts/Gift Annuities
Ethics in Tax Practice
A tax practitioner who practices before the IRS must conduct his or her own practice in accordance with professional rules and standards drawn from several different sources.
Practice before the IRS is governed by regulations establishing standards of professional conduct for those who engage in practice before it. These regulations are commonly known as “Circular 230,” the name of the Treasury Department publication containing them.
In addition to the ethical standard referenced above, tax practitioners, like all citizens, are required to abide by the law. Specific legal requirements are imposed by statute that relate directly to the manner in which a tax professional conducts his or her practice. The Internal Revenue Code contains preparer penalties that establish minimum standards for accuracy with respect to return positions taken on federal tax returns (Sections 6692–6694).
This lecture navigates through Circular 230 and the Preparer Penalty statutes to enable a tax practitioner to work with clients and take tax positions with confidence that all ethical rules are satisfied.
Dates and Locations:
Course # BT597-001
Wednesday, November 14, 2012
Lane Community College
4000 East 30th Avenue
Eugene, Oregon 97405
Course # BT597-002
Wednesday, December 5, 2012
Holiday Inn Portland Airport
8439 NE Columbia Boulevard
Portland, Oregon 97220
Course # BT597-003
Wednesday, December 12, 2012
Holiday Inn Select Portland South
25425 SW 95th Avenue
Wilsonville, Oregon 97070
- Other licensed tax professionals, such as CFOs and controllers
This three-hour lecture covers:
- Explanation of Preparer Penalties under Section 6694 of the Internal Revenue Code
- IRS Circular 230, which regulates the ethics of tax practice and what tax practitioners should/should not do
Tax Planning for Trusts and Estates
Get Practical Strategies to Ease Your Clients’ Tax Burdens
The recent EGTRRA upheaval of estate and gift tax has brought to the forefront many challenges attorneys face in planning for and reporting taxes connected with trusts and estates. Are you prepared to insulate your clients’ estate plans from regulatory storms and ensure smooth and secure preservation and transfer of wealth? This course offers practical tax planning strategies that will help you minimize tax burdens and ensure IRS compliance. Get straightforward instruction to help you through both routine tax return preparation and the final accounting.
Through this course, you can:
- Decrease your clients’ tax burden through resourceful estate planning.
- Find out how the current status of state and federal estate tax affects your ongoing cases.
- Gain federal tax return preparation tips from experienced faculty.
- Get practical guidance through the nuts and bolts of income tax planning for trusts and estates.
- Learn how to handle common problems in distributions to minors and trusts after a grantor’s death.
- Avoid unnecessary burden on the estate with clear delineation of income and principle.
- Classify estate assets for the most favorable taxation.
- Adapt your practices and update your clients’ current plans according to the latest regulations.
Date: Thursday, August 23, 2012
Red Lion Hotel Portland Convention Center
1021 NE Grand Avenue
Portland, Oregon 97232
Time: 9:00 am–4:30 pm
This basic-to-intermediate level program can benefit:
- Estate planners
- Investment advisers
- Trust officers
- Fiduciary tax specialists
- Gift tax planning
- Federal estate tax update
- State death taxes
- Estate tax planning considerations
- Post-mortem tax planning options
- Federal estate tax return (Form 706)