The ATRA-Math: Estate Planning After the American Taxpayer Relief Act of 2012 sponsored by Taft Stettinius & Hollister LLP
LOCATION: The City Club, 850 Euclid Ave., Cleveland (Reduced parking fees are available on a space-available basis at Ampco Euclid Gateway Garage (740 Euclid Ave, entrances on Euclid & Prospect) to those that enter after 11:01 am and exit before 2:29 pm. Guests must present ticket to The City Club for validation.)
About the program…
The American Taxpayer Relief Act (ATRA) of 2012 seems to clarify estate planning, but our research suggests that the reality is far more complex. ATRA’s subtle complexities create potential traps for clients and their estate planners. For example, with income tax rates (for some) markedly higher, and transfer tax rates only marginally so, are there circumstances in which a step-up in basis at death may be more valuable than a lifetime gift? How useful is “portability” of the applicable exclusion—and is it more useful in some states than in others? And how might variables that seem to have little to do with estate planning—such as a client’s spending rate—affect a wealth transfer plan under ATRA? Pauloski will use a series of case studies to explore these and other questions that arise under ATRA. Tom will use sophisticated wealth forecasting software to assess the planning opportunities and trade-offs.
Thomas J. Pauloski, JD is a National Managing Director in the He works with private clients and their advisors on wealth transfer strategies, focusing on tax-efficient wealth management and asset allocation decisions. Immediately prior to joining Bernstein in 2005, Tom was a partner at the Chicago law firm of Winston & Strawn LLP, where he concentrated his practice in estate, tax, and business planning. Tom is a nationally known speaker on estate planning, tax, and insurance issues, and has written numerous articles and continuing legal education materials on estate planning topics. He serves on the faculty of the American Bankers Association National Trust and National Graduate Trust Schools, and has served on the adjunct faculty of the Cannon Financial Institute Schools. Tom has been an adjunct professor at Loyola University Chicago School of Law and has taught estate planning classes at Northwestern University Law School. Tom also has served on the editorial board of Trusts & Estates magazine. He retired from the United States Naval Reserve in 2003, after 21 years of service. Tom received his bachelor of science degree in environmental engineering from Northwestern University, and his juris doctor, magna cum laude, from Loyola University Chicago School of Law, where he served as editor-in-chief of the Loyola Law Journal.
Emily Shacklett, CPA, AEP®, Program Chair
Reservation Policy – All attendees are encouraged to register in advance and walk-in reservations will be accepted on a space-available basis only. Meeting cost is $25 for members when paid in advance before noon 10/07/13. Meeting cost is $35 for members at the door and $35 for guests. If you reserve and are unable to attend, please call the office to cancel by noon 10/07/13 to avoid a no-show reservation billing.
Purchase a table at the monthly luncheon… $200 / six guests. (Submit names to admin@epccleveland.org by 10/04/13.)
Continuing Education – EPC Cleveland will request credit for this program from the CFP® Board of Standards for CFP® designation holders. In addition, a certificate of completion will be available for those CTFAs, CPAs, and CWS designees that feel the program satisfies their continuing education requirements.
To Reserve, Click "REGISTER" below.
This event is sponsored by:
