BEGIN:VCALENDAR
PRODID:-//hacksw/handcal//NONSGML v1.0//EN
VERSION:2.0
METHOD:PUBLISH
BEGIN:VEVENT
DTSTART:20230323T000000Z
DTEND:20230323T023000Z
LOCATION:Sutter Club (Sacramento Room) / Zoom
UID:2326220230323T000000ZSEPC March Meeting
DTSTAMP:20260428T100347Z
DESCRIPTION:\n\n \n\n\nMARCH MEETING\nScarier Than Lions and Tigers and Bears: The Income Taxation of Trusts, Oh My!\n\nSpeaker\n[Justin Miller, J.D., LL.M., TEP, AEP®, CFP®\n Partner and National Director of Wealth Planning, Evercore Wealth Management\n Managing Director, Evercore Trust Company](/assets/Councils/SacramentoEPC-CA/userContent/files/Justin%20Miller%20-%20Brief%20Bio%20-%202023.pdf)\n\nDescription\nThanks to recent tax reform, the complex rules related to fiduciary income tax have become even more complicated. What happens to excess deductions after termination? How are trusts taxed after a divorce? Can multiple non-grantor trusts take advantage of qualified small business stock exclusions, receive additional SALT limitations, avoid state income taxation, and still allow the grantor to get the trust assets back at a later date? This presentation will answer those questions and more. To help practitioners minimize the burden of higher trust tax rates and avoid many of the traps for the unwary, this program will review the impact of recent tax reform, case law, IRS guidance, and Treasury regulations related to the taxation of trusts.\n \nAgenda:\n \nI.    Overview of Income Taxation of Trusts and Estates\n Grantor Trusts, Simple Trusts, Complex Trusts Fiduciary Accounting Income, Taxable Income, Distributable Net Income \nII.   Hot Topics\n Trust Tax Brackets Uniform Fiduciary Income and Principal Act Suspension of Miscellaneous Itemized Deductions Charitable Deductions Inter Vivos QTIPs and Spousal Support Trusts Multiple Non-Grantor Trusts for QBI, SALT and QSBS State Taxation of Trusts—DINGs, NINGs and WINGs \nLocation (if attending in person)\n Sutter Club, Sacramento Room\n 1220 Ninth Street\n Sutter Club, Garage\n 824 L Street \n \nZoom Attendees\n Please sign in promptly so you have adequate opportunity to prepare for the meeting. \n \nZoom information will be emailed the day before as well as the time to sign in for the meeting.\n\nAgenda\n Registration/Cocktails: 5:00 p.m.\n Meeting/Dinner: 5:45 p.m.\n Presentation: 6:30 p.m. - 7:30 p.m.\n\nCost\n SEPC Members (Zoom): $25 Non-Members (Zoom): $45 \nFor More Information\n \nContact: Raquel Altavilla\n Phone: 916.715.5939\n Email: admin@sacepc.org\n\n\nPlease note we have a limited in person capacity for this meeting. There are no walk-ins for this meeting.\n\nZoom registration will close on Monday, March 20.\n
SUMMARY:SEPC March Meeting - Sacramento Estate Planning Council 
PRIORITY:3
BEGIN:VALARM
TRIGGER:PT18H
ACTION:DISPLAY
DESCRIPTION:Reminder
END:VALARM
END:VEVENT
END:VCALENDAR