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Financial
Security by Design
One hour educational seminars are complimentary to community and professional organizations on topics of mutual interest. Full day workshops are available addressing the "Income Taxation of Trusts and Estates" and "Taxing Nonresidents and Foreign Income." Presentations can be tailored for professional or general audiences and designed to emphasize either compliance or planning issues.
Beyond Equity Selection. What Else to Consider in Portfolio Design. AAII East Bay Special Interest Group, April 17, Orinda, CA.
Who Benefits From a Roth Conversion?
July 23, 2008. $ums in Retirement, Concord, CA.Preparation for the Special Enrollment Examination (SEE). Sponsored by the East Bay Association of Enrolled Agents. Estate taxes, final return of a decedent and retirement plans. July 26, 2008.
Sustainable Withdrawal Rates in Retirement, and how alternative strategies affect the heirs. Download the PowerPoint presentation.
2007 Personal Financial Planning Conference, Los Angeles July 25 and San Francisco July 26. California CPA Education Foundation.
AAII East Bay Special Interest Group, August 2, Orinda, CA.
Personal Income Tax Training for AARP/TCE Volunteers, January, 2005, Internal Revenue Service, Oakland.
Retirement Cash Flow Planning. Making Money Last - The Withdrawal Rate Debate. Financial Planning Association, San Francisco Chapter, November 7, 2006.
Preparing Returns for Nonresident Students and Scholars, a half-day of training for VITA Volunteers, February, 2004, King School of Law, UC Davis.
"Income Taxation of Estates and Trusts" (8 CEU). May 27, 2004. Oregon Society of Enrolled Agents, Bend, OR.) The workshop begins with grantor trusts, fiduciary income, simple and complex trusts and the allocation of expenses to tax-exempt income. The main event is the estate/electing revocable trust whose taxable items are reported on a combined return under Sec. 645. The workshop addresses the income tax differences between estates and trusts, the separate share rule, the treatment of a partial grantor trust, the concept of a residuary share, tax realization on pecuniary funding and the Hubert regulations. The workshop concludes with charitable remainder trusts, charitable distributions from complex trusts and UBTI.Personal Income Tax Training for AARP/TCE Volunteers, January, 2003, Internal Revenue Service, Clay St., Oakland.
"Elections Make Quick Work of Nonresident Returns" (1 CEU). Mission Chapter, CSEA, May 13. T
his presentation is based on an article of the same title published in the January 2003 Enrolled Agent."Income Taxation of Estates and Trusts" (6 CEU). North Bay Chapter, CSEA, August 8. The workshop begins with grantor trusts, fiduciary income, simple and complex trusts and the allocation of expenses to tax-exempt income. The main event is the estate/electing revocable trust whose taxable items are reported on a combined return under Sec. 645. The workshop addresses the income tax differences between estates and trusts, the separate share rule, the treatment of a partial grantor trust, the concept of a residuary share, tax realization on pecuniary funding and the Hubert regulations. The workshop concludes with charitable remainder trusts, charitable distributions from complex trusts and UBTI.
"When Pensions Make $ense" (1 CEU) San Francisco Chapter, Financial Planning Association, November 11. Maximizing pensions and other tax-advantaged investments is not always the best strategy. Advisers should sometimes route customer’s money into taxable investments instead. It is certainly true that pensions and 529 college savings plans offer the potential for higher after-tax returns and that the Roth IRA is a spectacular wealth transfer vehicle for those with younger heirs. And it makes sense to contribute enough to earn any employer match. But lowered tax rates have decreased financial incentives and above average costs, or the need to match employee contributions, can eliminate financial incentives all together. Some insurance based defined benefit plans risk income taxes. Tax-advantaged investing can also crowd out other opportunities and complicate estate planning.
Click here for an updated version of this presentation. The IRS has taken action against abusive insurance based pension plans; see www.irs.gov/newsroom/article/0,,id=120409,00.html.
Personal Income Tax Training for AARP/TCE Volunteers, January, 2002, Internal Revenue Service, Oakland.
"Assisting Low Income Taxpayers" The tax return of a low income taxpayer presents two primary challenges.
North Bay Chapter, California Society of Enrolled Agents, July 18, 1 CEU.
San Francisco Chapter, Inland Society of Tax Consultants, October 30, 2 CEU.
Personal Income Tax Training for AARP/TCE Volunteers, January, 2001, Internal Revenue Service, Oakland.
"Pensions, State Taxes and the 2001 Act" The current pension rules and the changes effected by the 2001 Act are discussed. The examples are designed to illustrate the benefits of the revised federal rules and the impact of state nonconformity. The examples are specific to California but they provide a flavor of what may happen in other nonconforming localities. The discussion concludes by suggesting areas where partial conformity would resolve the more egregious issues without loss of current revenue. An article based on this seminar appeared in the Journal of the Financial Planning Association.
East Bay Association of Enrolled Agents, October 17.
"The Pension Rules are in Flux" The IRS has revised the proposed regulations governing required distributions. New federal legislation increases contribution limits and rollover opportunities. Many changes are effective in 2001 or 2002 and need to be immediately incorporated into tax planning but bear in mind that California is not likely to conform. The presentation concludes by illustrating that Roth type pensions continue to be superior vehicles for intergenerational wealth transfer.
North Bay Chapter, California Society of Enrolled Agents, June 21.
Mission Chapter, California Society of Enrolled Agents, August 21.
"Investment Fundamentals", BA-169, Ohlone College, Fremont. 3 hours
weekly August 21 through December 18.
Personal Income Tax Training for AARP/TCE Volunteers, January, 2000, Internal Revenue Service, Oakland.
"Fiduciary, Gift and Estate Tax Developments" which have affected the author's practice. Click here to view the information presented to the East Bay Association of Enrolled Agents, January 19, 2000. 1 CEU.
"Income Taxation of Trusts" or how fiduciary accounting honors the conflicting rights of the beneficiaries. Click here for the syllabus presented to the East Bay Association of Enrolled Agents, June 17, 2000. 5 CEUs.
"Thank you so much for your marvelous presentation on Saturday. The evaluations rated your presentation and materials as 'excellent'. The syllabus reflects the time and effort necessary to make this a well-documented and thorough presentation. It certainly is not an easy subject to address. You followed the program, you covered the topic and still allowed time for questions and answers. Very professionally done." Emma Eversole, EA, CFP, MiniSeminar Chair, June 19, 2000.
Personal Income Tax Training for AARP/TCE Volunteers, January, 1999, Internal Revenue Service, Oakland.
"Strategic Planning for Retirement Distributions" San Francisco Chapter, IAFP, February 9, 1999
Preparation for the 1999 Special Enrollment Examination (SEE). Sponsored by the East Bay Association of Enrolled Agents.
"Helping Your Clients Understand the Roth IRA"
East Bay Chapter, California Society of Enrolled Agents, Jan. 21
San Francisco Chapter, Inland Society for Tax Consultants, May 6
North Bay Chapter, California Society of Enrolled Agents, May 14
"Should You Convert to a Roth IRA?" Senior Center, Walnut Creek, CA, April 24
Preparation for the 1998 Special Enrollment Examination (SEE). Sponsored by the East Bay Association of Enrolled Agents. Depreciation and other business expenses, at risk and passive loss rules, net operating losses and non taxable exchanges. Estate and Gift Taxes, Trusts and Retirement Plans. Examination, Appeals and Collection
"What to Consider over the Next Sixty Days," Denver Chapter, AAII, October 6. The deadline for converting to a Roth IRA during 1998 is fast approaching. Since financial benefits have been widely discussed, this presentation will focus on the other issues which should be affecting your decision.
Roth Conversion Workshop for Professional Planners East Bay Chapter, IAFP, October 14.
"What to Consider over the Next Thirty Days" 7 p.m., November 18. Veteran's Building, Lafayette, CA. Sponsored by San Francisco Chapter, AAII.
updated 3/1/2004
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