The passage of the Tax Cuts & Jobs Act in December, 2017 dramatically changed the landscape for our clients with respect to their estate planning.
In this session we will discuss and examine the current tax and non-tax strategies to be considered by clients in various wealth levels. We will explore the role and uses of trust planning for all clients.
Identify changes that the Tax Cuts and Jobs Act (TCJA) made to estate taxes and identify planning strategies that take advantage of new rules.
Martin S. Finn, an attorney, and certified public accountant, is a founding partner of Lavelle & Finn, LLP. Mr. Finn counsels clients on estate, financial, tax, business, and elder law issues, including personal and corporate tax planning, business counseling, structuring of business transactions, estate administration, and estate and business succession planning.
Mr. Finn earned a B.B.A. from Siena College (1980), a J.D. from Albany Law School (1983), an LL.M. in Taxation from New York University (1989), is an AICPA-credentialed Personal Financial Specialist (2016) and is a National Association of Estate Planners & Councils Estate Planning Hall of Fame® Accredited Estate Planner® (Distinguished) Nominee (2019). He is a member of the American, New York State, Albany County, and Schenectady County Bar Associations; the American Institute of Certified Public Accountants; the National Academy of Elder Law Attorneys, Inc.; and the New York State Society of Certified Public Accountants.
Mr. Finn is a frequent lecturer and, with law partner John H. Lavelle, is a co-author of Cents & Sensibility: The Practical Guide to Money & Aging (iUniverse, 2006), and Estate Planning Techniques for Mid-Sized Estates (PESI, 2005).
Mr. Finn is Chair of the AICPA Conference on Tax Strategies for the High-Income Individual; Chair of the AICPA Sophisticated Tax Conference; Financial Officer of the Elder Law and Special Needs Section of the New York State Bar Association; Past Chair of the Board of Directors of the Capital Region Chamber Foundation; Chair of the Supervisory Committee and member of the Board of Managers of CAP COM Federal Credit Union; Member of the Board of Directors of The Schenectady County Community College Foundation; and Former Schenectady County Legislator (District 3), 2008-2013.
He is also an Adjunct Professor at Schenectady County Community College and past Adjunct Professor at Siena College, Albany Law School, and the University at Albany.
Mr. Finn is the 2005 recipient of the Fr. Benjamin Kuhn Award for his contribution to Siena College, the 2001 recipient of the Schenectady County Bar Association’s Lawyer in Service to the Community, the 1998 recipient of Professional Education System, Inc.’s Excellence in Education Award.
CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222