University of Florida Tax Institute   Florida Tax Institute  
    February 28 - March 2, 2018, Tampa, Florida — Tampa Marriott Waterside    
  UF UF UF  

General Information

Conference Agenda

Continuing Education



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Speakers and Topics

The full agenda for the 2018 Florida Tax Institute will be announced soon. In the meantime, see below for a list of scheduled speakers and topics.

Wednesday, February 28, 2018

7:00 - 8:15am Breakfast
8:15 - 8:30am Welcome and Opening Remarks
8:30 - 10:30am Prof. Cassidy V. Brewer
Georgia State University College of Law
Prof. Bruce A. McGovern
South Texas College of Law Houston
Recent Developments in Federal Income Taxation
This session will review the most significant statutory enactments, judicial decisions, IRS rulings, and Treasury regulations promulgated during the last twelve months that affect general domestic income taxation, corporate taxation, partnership taxation, and tax procedure.
10:30 - 10:45am Break with Exhibitors
10:45 - 11:45am Stephen R. Looney
Dean Mead
Representing Buyers and Sellers in S Corporation Sales and Purchases
This program will address the tax considerations that should be taken into account in connection with sales and purchases of the assets and stock of S corporations, including the effect of the installment sales rules, contingent purchase prices, holdbacks and escrows, necessary representations and warranties, due diligence items and indemnification provisions. The tax effect of making a Section 338(h)(10) or 336(e) election with respect to the purchase of S corporation stock will also be addressed.
11:45am - 1:15pm Luncheon Speaker: Donna C. Hansberry
Internal Revenue Service
IRS Update
1:15 - 2:15 pm Brant J. Hellwig
Washington and Lee University School of Law
Exiting a Partnership: Comparing the Tax Consequences of Cross-Purchases and Redemptions
This presentation will compare the tax consequences of structuring the purchase of an owner's interest in a partnership or LLC through a redemption by the entity or the crosspurchase by existing owners. In particular, the comparison will focus on the character of income or loss recognized by the exiting partner, the timing of income recognition, and the basis consequences to the remaining partners. The presentation also will explore unique planning opportunities when the exiting owner is the estate of a deceased partner.
2:15 - 3:00pm Break with Exhibitors
2:45 - 3:45pm James B. Sowell
Tax Reform and Partnerships
It is a brand new world for the taxation of partnerships in light of changes made by tax reform. The deduction for qualified business income, taxation of carried interests, application of rules limiting the deductibility of interest, elimination of technical terminations, lower corporate rates, and other items all will change the way we must analyze operating in partnership form. This session will provide a comprehensive discussion of these important issues.
3:45 - 4:45pm Gregg D. Polsky
University of Georgia School of Law
Structuring Equity Based Compensation
This session will discuss the taxation of equity compensation structures, including stock options, restricted stock, phantom stock, stock appreciation rights, and partnership profit interests.
5:00 - 6:30pm Welcome Reception
Open to All Conference Attendees

Thursday, March 1, 2018

7:00 - 8:15 am Breakfast with Exhibitors
8:15 - 8:30am Opening Remarks
8:30 - 10:30am

Peter D. Hardy
Ballard Spahr LLP
Fred F. Murray
University of Florida Levin College of Law
Jeffrey A. Neiman
Marcus, Neiman & Rashbaum
A. Brian Phillips
A. Brian Phillips, PA
Shawn P. Wolf
Packman, Neuwahl & Rosenberg, PA
Working with Inbound Investors & Businesses – Some Things You May Not Think About May Hurt You Practitioners who represent foreign (and domestic) clients face problems that not only raise ethics issues but more importantly may also involve them and their clients in a number of reporting requirements and even scrutiny under federal money laundering and other statutes that impose criminal liability. This panel will discuss matters you really need to know and need to do to represent inbound clients.

10:30 - 10:45am Break with Exhibitors
10:45 - 11:45am David D. Aughtry
Chamberlain, Hrdlicka, White, Williams & Aughtry
Winning a Business Valuation Dispute
From estate and gift, through built-in gains and intermediate sanctions, to charitable contributions, business valuation disputes transcend the Code. Every tax practitioner needs to have the DCF and other business valuation fundamentals at hand, needs to know the consequences of the contract and formation documents he or she draws, and needs to be aware of the still evolving concepts like S Corp tax-affecting and USPAP 9-3.
11:45am - 1:15pm Luncheon Speaker: Mark Prater
Deputy Staff Director, Chief Tax Counsel at Senate Finance Committee Republican Staff
Tax Cuts and Jobs Act of 2017 – Qualified Business Income Deduction
1:15 - 2:30pm Prof. Samuel A. Donaldson
Georgia State University College of Law
Current Developments in the Transfer Tax Arena
This informative and entertaining session will recap important federal income, estate, gift tax cases, rulings, regulations, and legislation from the past 12 months that are of special interest to estate planning professionals.
2:30 - 3:00pm Break with Exhibitors
3:00 - 4:00pm Scott A. Bowman
What Every Estate Planner Needs to Know about International Tax
In an increasingly global world, estate planners may find themselves confronted with a host of complex international tax traps…sometimes without even knowing it. This presentation will help you identify and navigate these thorny issues.
4:00 - 5:00pm Christopher R. Hoyt
University of Missouri at Kansas City
Retirement Assets and Charitable Planning: Strategies, Traps & Solutions
What are the best planning strategies for using retirement assets to make lifetime and testamentary charitable gifts? What techniques will entitle an estate or trust to claim a charitable income tax deduction to offset taxable income from IRD, or from satisfying a pecuniary charitable bequest?

Friday, March 2, 2018

7:00 - 8:15am Breakfast with Exhibitors
8:15 - 8:30am Opening Remarks
8:30 - 9:30am Stephen R. Akers
Bessemer Trust
Tax and Non-Tax Consequences of Trustee Selection and Structuring Trustee Powers
Non-tax factors in the trustee selection are summarized, but the presentation focuses on a wide variety of detailed gift, estate, and income tax issues that arise for the settlor of a trust or a trust beneficiary with respect to the selection of the trustee and the trustee's powers. Dispositive powers as well as administrative powers that may be held by a settlor or beneficiary as trustee without causing a tax disaster are addressed.
9:30 - 10:30am Paul S. Lee
Northern Trust

Stepping Up, Out, and In: Getting Down with Partnership Basis Stripping, Shifting, and Swapping
The management and creation of tax basis is the most important planning issue today and in the future, regardless of the form of "tax reform." Entities taxed as partnerships are the ideal vehicle for this type of planning because it provides the most sophisticated platform to strip, shift, create, concentrate, and maximize basis where it can be of most benefit to taxpayers.

10:30 - 10:45am Break with Exhibitors
10:45 - 11:45am Jolyon D. Acosta
Bush Ross
Post-Mortem Tax Planning and Issues
Under the current law (and even more so, if any of the "tax reform" proposals come to pass), the management of tax basis is the most important issue in planning for high net worth clients, during lifetime and at death. This presentation will discuss the top tax basis management techniques to consider today and in the future.
11:45am - 1:15pm Luncheon Speaker: Ronald D. Aucutt
McGuireWoods LLP
Capital Report: Prospects for Transfer Tax Changes Thirteen Months into the Trump Administration
This presentation will discuss the current status of tax reform, including an update on whether the federal estate tax will be repealed, is really permanent, or something else. It will also discuss other pending legislative and admini
1:15 - 2:15pm Marshall R. Jones
Jones Lowry
David Pratt
Life Insurance & Estate Planning - Tricks, Traps & Tools
With or without an estate tax, life insurance remains a significant planning instrument. This presentation will cut through the jargon to help you evaluate your client's proposals, determine the best trust design, and develop the ideal funding plan for each situation.
2:15 - 2:30pm Break
2:30 - 3:30pm John J. Scroggin
Scroggin & Company
Evolving Trends and Changing Laws
This program discusses evolving trends and changing laws in tax and estate planning and focuses on specific legal rulings and changes that affect both the average client and the affluent client. The focus is on the practical ramifications of how advisors should advise their clients. If Tax Reform passes, the presentation will primarily focus on the reform's impact on estate and tax planning.
3:30 - 4:30pm Thomas J. Pauloski
Selling a Business: Specific Applications and Issues
For decades, transferring discounted interests to younger generations in advance of a sale of the family business has been a successful strategy. But with the transfer tax exclusion now "permanently" higher, the transfer tax rate is lower than many expected, and income tax rates creeping upward, could the best wealth transfer strategy.