Marcus Foote, Esq., Partner,  Kuehne & Foote, APLC

An In Marriage QDRO® allows a married couple to access qualified funds at any time and in any amount without penalty or restriction. The legal basis incorporates the ability of spouses to contract under state domestic relations law with the enforcement mechanism of a Qualified Domestic Relations Order (QDRO) under federal law. The presentation will provide a brief overview of the statutory and jurisprudential authorities allowing for an In Marriage QDRO® (IMQ), then get into the most common applications. These applications include delaying RMDs by transferring funds to a much younger spouse, obtaining a pension lump sum before new actuary table devalue national pensions, saving a pension in Long Term Health Planning and asset diversification by removing 401k funds to a privately managed IRA account ahead of retirement.

Meghan M. Federman, J.D.,  Associate, Beth Shapiro Kaufman, Esq. Member, and Megan E. Wernke, Esq ., Member, Caplin & Drysdale

Panelists will discuss recently issued and expected federal tax regulations and other IRS guidance relevant to estate planners. In addition, panelists will analyze and explain important developments in the case law from the past year. Since this program is being held on election day, we won’t be able to comment on the impact of the election, but the panelists will comment on recently enacted 2022 legislation.

John Pontius, Esq., Founder, Pontius Tax Law, PLLC

Timothy Wagner, Esq., CPA, Tax Partner, Nelson Mullins 

This session will cover the fundamentals of tax controversy such as audits, appeals, and collection alternatives to liens and levies.  This panel will also discuss hot topics in enforcement such as cryptocurrency, conservation easements, and the Inflation Reduction Act.

Elizabeth Morgan, J. D. , Attorney, Elizabeth Morgan & Associates, LLC

In today’s increasingly global environment, U.S. accounting and legal professionals are encountering more private clients with international assets and planning needs.  This presentation will provide a general framework for understanding the U.S. tax and treaty environment applicable to these types of clients as well as a discussion of multi-jurisdictional estate planning and options for coordination the disposition of assets in multiple jurisdictions.