The Interaction of Immigration and Tax

Division: Fed Tax Division of the Florida Bar Tax Section Speakers: Abrahm Smith & Laura Garvin Topic: The Interaction of Immigration and Tax Description: A Discussion of Visa Options, Green Cards, and US Citizenship and the Corresponding Tax Consequences. The CLE will be free and worth 1 credit. Location: Tel:...

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Unclaimed Property

TOPIC: Unclaimed Property DESCRIPTION: This session will discuss the trends in unclaimed property audits and enforcement by state governments, with a focus on the developments in Delaware. This will include a brief overview of unclaimed property basics, some key issues in the current environment, and an update on recent cases....

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Back to Basis: Stay in and Step Up, or Step Out

TOPIC: Back to Basis: Stay in and Step Up, or Step Out DESCRIPTION: We’ll cover the effect of the new basis consistency (1014(f)) rules on basis planning, selective funding of marital trusts to maximize the step-up (including issues relating to valuation under the new 2704 proposed regs), valuation issues for...

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The Recently Proposed Section 2704 Regulations: What’s All the Hoopla About?

Topic: The Recently Proposed Section 2704 Regulations: What’s All the Hoopla About? Date: September 6, 2016 Time: 11:30 a.m. – 12:30 p.m. Speaker: David Pratt Description: This presentation discusses the proposed regulations recently issued under Section 2704 of the Code. The presentation will highlight the history and mechanics of Section...

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US Tax Issues of Cuba Investment

Description: This presentation will cover the US tax options for US companies that are permitted to do business in Cuba. We also will discuss how best to address US tax challenges that are particular to an operation in Cuba. Finally, we will outline the Cuban taxes that generally apply to...

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