Tax deferral through a corporation has provided entrepreneurs an opportunity to maximize cash and minimize personal taxes.  However, tax deferral is not tax elimination, as one of the biggest tax issues facing business owners with corporations is the issue of double/triple taxation at the time of death.  This presentation will help the attendee understand why and how double/triple taxation arises and how post mortem planning when combined with life insurance can be a solution to help manage terminal tax obligations when private company shares are involved. This presentation will also review the impact to changes in capital gains inclusion rates on post mortem planning and recent changes to various rules including 164(6) and 212.1(6)(b). Additionally, this presentation will look at the impact of corporate owned life insurance and various beneficiary designation considerations resulting from recent case law.

Location: King George South Ballroom

5:30 P.M. – Social
6:00 P.M. – Dinner
6:45 P.M. – Presentation
7:30 P.M. – Adjourn