2017 Tax Conference November 12-15 | Tucson, AZ Keynote Presentation | Current Issues in Flow Through Entities | Significant Developments in Individual Income Taxation | How to Maximize Social Security, Medicare and Medicaid Benefits for Clients | SALT Update Parts I & II | CyberSecurity for Accounting Firms: How to Reduce Your Risks and Still Stay Sane | IRS Audit Issues & Hot Topics | Member Sharing Breakouts by Firm Size | Tech Update 2017 | Tax Executive Committee | Ways & Means – International Update | Estate, Gift and GST Tax Planning for High- Net Worth Individuals | The Economic Consequences of Charitable Remainder Trusts | Member Sharing Breakouts by Topic Table of Contents Session Title Facilitator(s) / Speaker(s) Page Thank you to our Sponsors 3 4 New Tax Resources Guide 5 CPAmerica Mobile App 6 2018 Events and Meetings CPE/Evaluation Instructions 7 Attendee Directory 8 Agenda 30 Keynote Presentation Congressman David Schweikert 34 Current Issues in Flow Through Entities Jim Hamill, Reynolds Hix & Co. 37 Significant Developments in Individual Income Taxation Richard Kaplan, University of Illinois College of Law 95 How to Maximize Social Security, Medicare and Medicaid Benefits for Clients Steve Siegel, The Siegel Group 132 SALT Update Parts I & II Jordan Goodman, Horwood Marcus & Berk 226 CyberSecurity for Accounting Firms: How to Reduce Your Risks and Still Stay Sane Tim Weidman, Frankel Zacharia 251 Chuck Rettig, Hochman Salkin Rettig Toscher & IRS Audit Issues & Hot Topics Perez PC 293 Member Sharing Breakouts by Firm Size: Tim Kenyon, Cummings, Keegan & Co., P.L.L.P. <$5M Raleigh Cutrer, Matthews, Cutrer & Lindsay, P.A. 398 Member Sharing Breakouts by Firm Size: Brent Blacklock, TPP Certified Public Accountants, $5-8M LLC; Coleen Krogen, HBL CPAs, P.C. 401 Member Sharing Breakouts by Firm Size: Mike Abramson, Frankel Zacharia, LLC $8-12M Barbara Bass, Gollob Morgan Peddy PC 404 Member Sharing Breakouts by Firm Size: Karen Thurman, Frazier & Deeter, LLC >$12M Charlie Welborn, DMJ & Co., PLLC 407 Tech Update 2017 Randy Johnston, NMGI 410 Tax Executive Committee 570 Ways & Means – International Update Sean King, Align Global Consulting 593 Estate, Gift and GST Tax Planning for High-Net Worth Individuals Marvin D. Hills, Crowe Horwath LLP 635 The Economic Consequences of Charitable Remainder Trusts Chris Cline, Riverview Trust Company 732 Member Sharing Breakouts by Topic – Advanced S Corp & Partnership Issues Carl Harper, Pulakos CPAs, PC 765 Member Sharing Breakouts by Topic – How Are You Prepping to be a Firm of the Future? Sol Green, Gray, Gray & Gray, LLP 767 Manual Disclaimer: CPAmerica makes every effort to ensure the accuracy and the timeliness of the materials in this manual. From time to time, presenters will make edits and/or updates to the materials that are not reflected herein. While the link to the manual is dynamic and updates are made as quickly as possible, there may still be differences between the manual and the live presentations. All edited, missing or omitted materials will be available immediately following the conference. 2017 Tax Conference Presenting Sponsor Exhibitors Thank You to our Sponsors! Be sure to stop by the CPAmerica table for a copy of our brand new Tax Resources booklet! 4 of 781 CPAmerica Mobile App The CPAmerica mobile app is not just an event app, this is your secret to year-round access to your association resources! To download CPAmerica's mobile app: 1. Using your phone or your tablet, go to your app store 2. Type "CPAmerica" in the search bar and download 3. Use the same login and password you use for CPAmerica's website This mobile app will provide members the ability to: • View and edit your profile • Access to event resources, including session handouts, speaker & exhibitor info. • Set reminders for events and receive alerts • Submit CPE and Evaluations • Connect with other members and the association via social media • Download member resources in the Sharing Library • Access to shortcuts to website favorites like Priority Requests and Discussion Lists • View the member directory 5 of 781 Marketing Roundtable Central Mountian/West Partners Annual Global Conference May 14 July 26-27 October 14-17 Portland, Oregon San Diego, California Berlin, Germany Focus: Marketing Focus: Partner-Level Member Sharing Focus: International Practice Growth & Management Next Generation Conference Southeast Partners CPAConnect Roundtable May 17-19 August 16-17 October 31 - November 2 Denver, Colorado Atlanta, Georgia New Orleans, Louisiana Focus: Senior/Manager Growth & Focus: Partner-Level Member Sharing Focus: Practice Growth & Management Leadership A&A Conference Leading Partners Retreat Tax Conference June 6-8 September 26-28 November 4-7 Miami Beach, Florida Tucson, Arizona New Orleans, Louisiana Focus: Audit Focus: Practice Growth and Management Focus: Tax Technology Roundtable Firm Administrators Roundtable International Group Meeting June 6-8 September 26-28 Date: TBD Miami Beach, Florida Tucson, Arizona Atlanta, Georgia Focus: Technology Focus: Firm Administration Focus: International Northeast Partners June 14-15 2018 Events and Meetings Hudson Valley, New York Focus: Partner-Level Member Sharing 6 of 781 www.cpamerica.org CPAmerica International CPE/Evaluation Instructions The CPAmerica Certification Manager is a way for conference attendees to manage their CPE credits received by attending sessions at CPAmerica conferences. Option 1: My CPE Manager is available in our app - just click on "More" then follow steps 2-10 below. Option 2: Option 3: 1. Go to https://certs.cpamerica.org/ 1. Login at www.cpamerica.org and click on your profile (Hi, John) 2. Select the meeting you are attending 2. Click the My CPE button 3. Sign in with the same login and password you use for the new CPAmerica website 3. Click on the meeting you are attending 4. Click on My CPE Manager 4. Click on My CPE Manager 5. Enter Session Code and select the total minutes attended for each session 6. Click on the clipboard icon to submit an evaluation for each session 7. To finish later: click on the Save & Exit button 8. To finish now: take the Overall Conference Evaluation, then click on Record Complete 9. Check the box certifying the hours noted are accurate and complete and click on Submit 10. Click on Certificate button, then click here to preview, save or print your CPE certificate. If desired, click on the Email button to email your certificate to yourself or others. 7 of 781 2017 Tax Conference November 12-15 - Tucson, Arizona Mark Birge [email protected] Aldrich Group (503) 620-4489 Lake Oswego OR Andrew Davidson [email protected] Aldrich Group (760) 431-8440 Escondido CA Peter DeFrancesca [email protected] Aldrich Group (760) 431-8440 Carlsbad CA Amber Esquivel [email protected] Aldrich Group (760) 268-0213 Carlsbad CA Kathy Gordon [email protected] Aldrich Group (503) 585-7774 Salem OR Marcy Lantz [email protected] Aldrich Group (503) 620-4489 Lake Oswego OR Sean King [email protected] Align Global Consulting (919) 987-1790 Raleigh NC Jennifer Groff alliantgroup [email protected] (713) 877-9600 Houston TX 8 of 781 = Speaker 2017 Tax Conference November 12-15 - Tucson, Arizona Saarah Sadaruddin [email protected] alliantgroup (713) 350-3394 Houston TX Missy Waites [email protected] alliantgroup (949) 809-2170 Houston TX Tracy Sams Anglin-Reichmann-Snellgrove & Armstrong P.C. [email protected] Huntsville AL (256) 533-1040 Spouse/Guest: Lisa Sams Alex Bybee [email protected] Barnard, Vogler & Co. (775) 786-6141 Reno NV Leslie Daane [email protected] Barnard, Vogler & Co. (775) 786-6141 Reno NV Roy Kershaw Jr. Baum, Smith & Clemens, LLP [email protected] Lansdale PA (215) 368-5755 Spouse/Guest: Kim Kershaw Donald Beasley [email protected] Beasley, Mitchell & Co., LLP (575) 528-6700 Las Cruces NM Francisco Moran [email protected] Beasley, Mitchell & Co., LLP (575) 528-6700 Las Cruces NM 9 of 781 = Speaker 2017 Tax Conference November 12-15 - Tucson, Arizona Christopher Salcido [email protected] Beasley, Mitchell & Co., LLP (575) 528-6700 Las Cruces NM Christine Esquibel Wright [email protected] Beasley, Mitchell & Co., LLP (575) 528-6700 Las Cruces NM Peter Harrington [email protected] Black Line Group (763) 550-0111 direct Plymouth MN Don Johnson [email protected] Bolar Hirsch & Jennings LLP (949) 224-3300 Irvine CA Katherine Neil [email protected] Bolar Hirsch & Jennings LLP (949) 224-3300 Irvine CA Julissa Quirk [email protected] Bolar Hirsch & Jennings LLP (949) 224-3300 Irvine CA Mike Atkinson [email protected] Brickley DeLong, PC (231) 726-5868 direct Muskegon MI Chuk Gottschall [email protected] Brickley DeLong, PC (231) 726-5800 Muskegon MI 10 of 781 = Speaker 2017 Tax Conference November 12-15 - Tucson, Arizona Jennifer Insalaco [email protected] Brock, Schechter & Polakoff, LLP (716) 854-5034 Buffalo NY Peter Ruocco [email protected] Brock, Schechter & Polakoff, LLP (716) 854-5034 Buffalo NY Robert Sommer [email protected] Brock, Schechter & Polakoff, LLP (716) 854-5034 Buffalo NY Joseph DeYulis [email protected] Catanese Group (814) 255-8400 Johnstown PA Sean Wonderling [email protected] Catanese Group (814) 255-8400 Johnstown PA Joel Wiegand Contryman Associates, P.C. [email protected] Grand Island NE (308) 382-5720 Spouse/Guest: Terry Wiegand Kevin McCollum Coulter & Justus, P.C. [email protected] Knoxville