PICPA Personal Financial Planning Conference Agenda

Thursday, Nov. 2, 2023

8:00 a.m.

1-OtherBrave New Worlds: Estate Planning With and For the Next Generation (Part 1)

Examine the impact of the sunset of the Tax Cuts and Jobs Act on the next generation
Discuss timely estate planning strategies, and relevant tax impacts, for current clients affecting the next generation
Propose approaches for engaging the next generation in family’s estate and tax planning
Evaluate ethical and best practices for intergenerational estate and tax planning

Brian M. Balduzzi, Esq., LL.M. (Tax), MBA, CFP®
Associate
Faegre Drinker Biddle & Reath LLP

8:50 a.m.

1-OtherBrave New Worlds: Estate Planning With and For the Next Generation (Part 2)

Examine the impact of the sunset of the Tax Cuts and Jobs Act on the next generation
Discuss timely estate planning strategies, and relevant tax impacts, for current clients affecting the next generation
Propose approaches for engaging the next generation in family’s estate and tax planning
Evaluate ethical and best practices for intergenerational estate and tax planning

Brian M. Balduzzi, Esq., LL.M. (Tax), MBA, CFP®
Associate
Faegre Drinker Biddle & Reath LLP

9:40 a.m.

Morning Break

9:50 a.m.

1-A&AEconomic Outlook and Investing Strategies for Today's Market

Discuss the investment environment, including our outlook for the economy, interest rates and the markets
Hear a perspective on current issues and their potential impact
Receive recommendations for how investors can position for the road ahead

Craig Fehr
Principal Investment Strategist
Edward Jones

10:40 a.m.

1-TaxIncreasing Tax Awareness - Who is a Dependent and Does the Kiddie Tax Apply?

Review of current income tax calculation and our unique planning environment
Understand the definition of a “Dependent” and the impact of SSI on the Dependency Exemption
Review the impact of an impairment related work expense for Income Tax and SSI
Review of changes in the “Kiddie Tax” calculation since 2017

Thomas Brinker, CPA
Professor
Arcadia University

11:30 a.m.

Lunch Break

12:20 p.m.

1-TaxSECURE Act 2.0 – What You Need to Know Now

IRA Required Minimum Distribution Changes
Inherited IRA Changes
Retirement Plan changes for small business and individuals
Penalty Exception Expansion

Mary Lew Kehm, CPA/PFS
Owner
Mary Lew Kehm, CPA

1:10 p.m.

1-Tax2023 Year End Tax Update

Updates on important tax developments
SECURE Act 2.0-changes going into effect/IRA pronouncements
2023 Energy credits review
Preparing for the 2025 TCJA sunset

Mary Lew Kehm, CPA/PFS
Owner
Mary Lew Kehm, CPA

2:00 p.m.

Afternoon Break

2:10 p.m.

1-EthicsEthics: Educating the Next Generation

Why do we have a need to educate young professionals in Ethics?
What factors are influencing these needs?
What are the educational expectations today?
How we educate and what methods are we using?

Joseph Cunningham, CPA

3:00 p.m.

1-A&AEstate Planning for Income Taxes: Maximizing Basis Planning Opportunities

Primary tax “problem” for the mass affluent has shifted from the estate tax to income tax
Only 2,584 Taxable Estate Tax Returns were filed in 2021
Federal estate tax exemption has increased more than 1,700% over the past two decades

Jeffrey Levine, CPA/PFS, CFP, CWS, BFA, MSA
Financial Planning, Kitces.com
Chief Planning Officer, Buckingham Wealth Partners

3:50 p.m.

Personal Financial Planning Conference Agenda