2024 ANNUAL MEETING MASTER SCHEDULE

Thursday, May the 2nd 3–5 PM Directors’ Committee Meeting

6 PM–9:30 PM There and Back Again: A Directors’ Dinner at Graycliff

6 PM Shuttle Pickup

6:30–9:30 PM Dinner

Friday, May the 3rd

7:30–9 AM Breakfast Sponsored by Higgs & Johnson

11:30–1 PM Lunch

12 PM–4:45 PM Pre-Immigration Tax Planning CLE

CLE Sponsors: Bilzin Sumberg (program); Coral Gables Trust (beverages)

1–4 PM Guests’ Pickleball Tournament (included but registration required)

6–8 PM Chair’s Welcome Reception sponsored by JTC Miami and Cayman Islands

Saturday, May the 4th Be With You!

7:30–9 AM Breakfast

8 AM–12 PM Division and Committee Meetings

12–2 PM Tax Section/EC Meeting & Lunch Buffet

2–3 PM Washington D.C. Committee Meeting

8–10:30 PM Outdoor Movie Night

This course offers a detailed discussion on how to analyze IRA beneficiaries under the SECURE Act, while highlighting the 275 pages of proposed regulations released in February 2022. Learn how to identify beneficiaries in each of the three new classes of beneficiaries and their plan payout options. We also will delve into analysis and considerations when a trust is named a beneficiary of an IRA. We provide guidance on traps to avoid when naming IRA beneficiaries and practice tips for using IRA funds for charitable purposes and alternative retirement vehicles for wealth transfer. Tax Section members register free of charge. Non-section members register for only $75, which includes section membership.

The course will discuss the tax considerations in the formation of partnerships, the contribution of property and services, and common issues in drafting operating agreements.

UNIVERSITY OF PITTSBURGH WINS NATIONAL TAX MOOT COURT COMPETITION

The Tax Section’s 2024 National Tax Competition was held March 7–9 at Stetson University College of Law. University of Pittsburgh School of Law students won the Best Oral Argument and the Best Individual Oralist Final Round awards. Pittsburgh Law’s Luke Kastenhuber, Dustin Foley, and Nina Wiramidjaja won Best Oral Argument and Kastenhuber won the Best Oralist Final Round award and the Best Oralist Preliminary Rounds award. Florida State University College of Law’s team won Best Brief. Stetson Law’s team was named first runner-up. Read the full write-up in The Florida Bar News.

The national competition attracted 10 teams from nine law schools this year. Tax Section members Eric Kauk and Christina Whittemore co-chaired this year’s event and Professor Brooke Bowman and Stetson Law facilitated the competition. Tax Section fellows Mai Tran, Brittany Cobb, and Ryan Chusid, under the guidance of Mitchell Horowitz, wrote the competition’s problem and bench brief and volunteer attorneys judged the briefs and the oral arguments. United States Tax Court Chief Special Trial Judge Lewis R. Carluzzo and Judges Tamara W. Ashford and Peter J. Panuthos judged the consolation finals and final rounds.

Founded in 2004 as a locally owned and operated independent trust company, CGT services clients with assets starting at $500,000 to more than $50 million—inclusive of affluent individuals and families, small to medium-sized companies, foundations, and pension and endowment funds. Devoted toward putting clients’ interests first, CGT strives to provide conflict-free services, personalized advice, open architecture (no proprietary products), and asset-based fees. For more information, visit the company website or contact Managing Director John Harris at (305) 443-2544 or jharris@cgtrust.com.

If you have health and wellness content that we can post to the website, use in the newsletter, and share on social media, please email Patricia Carbone at patricia@carbonelawpa.com.

• (7899) Estate and Tax Planning with Closely Held Businesses
• (7162) Carried Interest Estate Planning for Fund Principals and Private Equity
• (6849) Taxation of Business Deals and M&A Transactions

• (8207) Corporate Taxation - A Primer on Subchapter C
• (8206) 2024 Heckerling Update
• (8204) Navigating Burnout and High Conflict People for Professionals
• (8196) Outbound Tax Planning for Closely Held Businesses
• (7669) Tax Lien Remedies
• (7667) Social Security Disability Insurance & Medicaid

Volunteers needed for the U.S. Tax Court Pro Bono Calendar Call Program. The program is designed to have local tax practitioners volunteer their time to pro se taxpayers during calendar call sessions without entering their names as the attorneys of record. If you are interested in participating in the Calendar Call Program, please contact a Tax Section member listed below.

There are also opportunities to volunteer during "Settlement Days," held a few weeks prior to calendar call. During a "Settlement Day," pro bono practitioners work with a petitioner to try and resolve a case with representatives from the IRS Office of Appeals and IRS Chief Counsel. Neither opportunity requires you to file an appearance in Tax Court if you do not wish to represent the petitioner before the Court.

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