Tackling Tax

Find out how Episode 55 guest Cara Benningfield used her technical background in tax to find a field that she loves and a career that she's passionate about.

An employee stock ownership plan (ESOP) is a tax-advantaged succession-planning vehicle and retirement plan that's sometimes overlooked. Guest Cara Benningfield joins host Damien Martin to explain how ESOPs can help preserve the culture and legacy of a business and discuss the pros, cons and risks of an ESOP transaction.

TIME STAMPS OF WHAT'S COVERED

• Leveraged ESOPs @1:48
• Contributory ESOPs @3:41
• How ESOPs work @5:28
• Where to start when evaluating an ESOP transaction @10:56
• Situations where an ESOP isn't a good fit @12:36
• Benefits of an ESOP @15:46
• Gain deferral under §1042 @22:15
• Situations where ESOPs are particularly effective @29:24
• ESOPs after tax reform @32:14
• Common ESOP myths @42:47
• A practical example of an ESOP success @45:48
• Figure out what's important @51:20
• It takes a team @52:48

BIO FOR GUEST

Cara Benningfield is a partner in BKD's Bowling Green, Kentucky practice and leader of BKD ESOP Transaction Services Group. She structures and facilitates the creation of new ESOPs and works with existing ESOPs in matters ranging from acquisition structuring to repurchase planning and analysis. Cara's experience with ESOPs also includes providing financing assistance, tax planning, ongoing plan administration, employee communication and structuring of executive incentive plans.

Connect with Cara on LinkedIn

ADDITIONAL RESOURCES

Bonus Discussion: Why Cara Benningfield ♥s ESOPs

Video: Impacts of Tax Reform on ESOP Companies

Webinar archive: ESOPs: Continuing a Legacy

Articles:

• The Effect of Tax Reform on ESOPs
• 2018 ESOP Economic Performance Report Survey Results Released
• 100 Percent ESOP – The First Six Months After Implementation
• ESOPs: Accounting for the Repurchase Obligation on Your Financial Statements

GET MORE "SIMPLY TAX"

A complete archive of our episodes is available on our website and YouTube playlist.

We'd love to hear from you! Email feedback and questions to [email protected].

Connect with Damien on social media!

LinkedIn | Twitter | Instagram

Did we get all the missing pieces to the §199A puzzle in the recently released final guidance? Guest Tony Nitti joins host Damien Martin to fit the pieces provided in the final regulations together and offer key takeaways for applying this complex new provision with tax filing season now officially underway.

TIME STAMPS OF WHAT'S COVERED

• A big announcement from Tony @2:04
• Hats off to Treasury and the IRS @3:59
• Headlines from the final regs @5:00
• How to digest 247 pages of final guidance @8:24
• More extended tax returns this year? @10:01
• The problem for rental real estate and the triple net lease under the final regs @11:43
• Safe harbor for treating a rental real estate enterprise as a trade or business @13:01
• Multiple trades or businesses within the same entity @18:51
• Putting it all together @20:51
• The incidental rule is gone @23:51
• Clarification on treatment of services or property provided to a specified service trade or business (SSTB) @24:51
• They narrowed down the SSTB definitions @26:08
• Big clarification for consulting @27:18
• Relying on the proposed regulations @33:00
• What's ahead for Tony's Forbes articles @37:07
• What's ahead for §199A @38:24

BIO FOR GUEST

Tony Nitti is a tax partner at RubinBrown. His practice focuses primarily on corporate and partnership tax planning, with a special focus on the consolidated return regulations and the reorganization provisions, including the structuring of acquisitions, mergers, reorganizations, spin-offs and other restructuring transactions. Tony is a contributor to Forbes and his opinions and commentary on important tax issues have been quoted in Bloomberg, CNN Money and the BNA Daily Tax Report.

More about Tony:

• Tax Section Member Spotlight on Anthony (Tony) Nitti, CPA
• Bonus episode – CPA to CPA with Tony Nitti

Connect with Tony on Social Media:

• Follow Tony on Twitter
• Connect with Tony on LinkedIn

RESOURCES MENTIONED IN THE EPISODE

Previous episodes of the "Simply Tax" podcast covering §199A:

• Episode 8: The Nitty Gritty—of Section §199A—with Tony Nitti
• Episode 16: AICPA's 199A Task Force
• Episode 35: The Proposed 199A Regulations with Tony Nitti
• Episode 37: #TaxTwitter Answers to 199A Questions
• Episode 43: The Hearing on the Proposed 199A Regs
• Episode 46: Do You Have 199A Confusionosis?

More on §199A from Tony:

• IRS Publishes Final Guidance On The 20% Pass-Through Deduction: Putting It All Together (Forbes)
• The new QBI deduction is finally clearer (Journal of Accountancy)
• INSIGHT: Proposed Section 199A Rules Fill in Framework of Statute (BNA Daily Tax Report)
• Proposed 199A Regulations: Three Big Questions Remain (Tax Notes, subscription required)
• IRS Provides Guidance On 20% Pass-Through Deduction, But Questions Remain (Forbes)
• 5 Passthrough Deduction Questions the IRS Must Answer (Tax Notes, subscription required)
• Understanding the new Sec. 199A business income deduction (The Tax Adviser)
• The New 'Qualified Business Income Deduction' Varies Based On Your Business Type – Or Does It? (Forbes)
• Making Sense of the New '20% Qualified Business Income Deduction' (Forbes)

BKD webinar on §199A: The QBI Deduction: Insights on the Latest Guidance

GET MORE "SIMPLY TAX"

A complete archive of our episodes is available on our website and YouTube playlist.

We'd love to hear from you! Email feedback and questions to [email protected].

Connect with Damien on social media!

LinkedIn | Twitter | Instagram

Guests Emily Kembell and Gretchen Cliburn recently met host Damien Martin for lunch where they got to talking about the often intimidating subject of estate planning. Listen to their follow up conversation to get practical tips on approaching the complex world of estate planning within the context of the complex emotional realities of life.

TIME STAMPS OF WHAT'S COVERED

• Estate planning? @3:32
• Common estate planning myths @4:34
• Key definitions @5:41
• Why does your financial planner need to know about your estate plan? @8:17
• Working with an estate planning attorney vs. using an online service @11:05
• No one wants to talk about their death @13:51
• The cost of doing nothing @15:13
• Why you need a team of advisors @16:38
• Getting ready for an initial meeting @24:11
• When and how frequently do you need an estate planning checkup @26:50
• Advice for getting started @30:00
• It's not your job to know all of the answers @31:50
• Get all of your advisors involved @33:52
• Pay now or pay later @34:59
• Ways to save money on estate planning @35:50
• A lunch conversation between your financial advisor and your estate planning attorney @37:44
• Asking the "what if's" @42:14
• Asset protection planning @43:56
• You can change your plan @45:41
• Deciding on a guardian for minor children @46:54
• Dividing an estate when you have a family business @49:08
• Having a multigenerational conversation @53:37
• Family disharmony after you're gone @55:58
• The best day to have an estate planning conversation @ 59:27

BIO FOR GUESTS

Emily Kembell is a partner in the Springfield, Missouri office of Kirkland Woods & Martinsen LLP. Emily focuses her practice on estate planning of all types, trust and probate administration, transfer tax planning, issues relating to business succession planning and adult and minor guardianships.

Connect with Emily on LinkedIn

Gretchen Cliburn is a director at BKD Wealth Advisors, LLC in Springfield, Missouri. Gretchen is a Certified Financial Planner™ (CFP®) and a Certified Divorce Financial Analyst® (CDFA™) and coordinates investment management with tax, retirement, financial education and estate planning.

Connect with Gretchen on LinkedIn

RESOURCES MENTIONED IN THE EPISODE

Previous episodes of the "Simply Tax" podcast:

• Episode 52: Choice of Entity for Family Businesses Part II
• Episode 47: Tax Planning for High-Net-Worth Families After the TCJA
• Episode 30: A Leadership Pipeline

GET MORE "SIMPLY TAX"

A complete archive of our episodes is available on our website and YouTube playlist.

We'd love to hear from you! Email feedback and questions to [email protected].

Connect with Damien on social media!

LinkedIn | Twitter | Instagram

Businesses, owners and their advisors have been carefully evaluating their choice of entity and wrestling with converting S corporations to C corporations after tax reform. Listen in on an insightful two-part discussion as guests Steve Gorin and Susan Jones join host Damien Martin to take a closer look at this perplexing and complicated topic.

TIME STAMPS OF WHAT'S COVERED

• Irrevocable grantor trusts explained @ 1:11
• "A C corporation is fundamentally incapable with a sale to an irrevocable trust or a grantor retained annuity trust (GRAT)" @ 8:32
• Possible exit charges on converting a C corporation to an S corporation (and possible strategies to avoid them)
  • Method of accounting considerations for choice of entity @ 12:55
  • Distributing your S corporation accumulated adjustments account @ 15:06
• Future of tax rates @ 20:57
• What if you change your mind and you want to go back to being an S corporation @ 24:25
• The Built-in gains tax considerations @ 26:34

BIO FOR GUESTS

Steve Gorin is a partner in Thompson Coburn's St. Louis, Missouri office and a nationally recognized practitioner in the areas of estate planning and the structuring of privately held businesses. Steve crafts estate plans for individuals, keeping in mind their financial security and desire to save income and estate tax. In his work for businesses, Steve helps owners plan for the eventual sale (to co-owners, employees, or third parties) or transfer (to family members), and provides a legal framework for an orderly transition while strategically saving income, transfer, and FICA taxes.

Learn more about Steve

Connect with Steve on LinkedIn

Susan Jones is the St. Louis leader for BKD's Private Client Services (PCS) tax team and a leader of BKD Family Office. She provides sophisticated income, gift and estate tax compliance, consulting and planning services to individuals, families, fiduciaries, private foundations and their related entities. She also provides proactive executive compensation planning and succession planning for high-net-worth individuals and their family owned businesses.

Connect with Susan on LinkedIn

RESOURCES MENTIONED IN THE EPSIODE

View Steve's webinar: Effective Business Income Tax Rates in Light of 2017 Tax Law Changes

Subscribe to Steve's blog: Business Succession Solutions

Listen to previous episodes of the Simply Tax Podcast mentioned during the episode

• Episode 50: 'Twas the Night before TCJA
• Episode 26: Is Section 1202 for You?

ADDITIONAL RESOURCES

Wealth Transfer Strategies for Families presented by Susan Jones and Holly Pantzer

Episodes of the Simply Tax Podcast included in the introduction to Part I

• Episode 26: Is Section 1202 for You?
• Episode 23: Tax Reform for Middle Market Businesses
• Episode 48: Tax Planning with Losses
• Episode 49 Tax Planning Questions for Businesses

GET MORE "SIMPLY TAX"

A complete archive of our episodes is available on our website and YouTube playlist.

We'd love to hear from you! Email feedback and questions to [email protected].

Connect with Damien on social media!

LinkedIn | Twitter | Instagram

Businesses, owners and their advisors have been carefully evaluating their choice of entity and wrestling with converting S corporations to C corporations after tax reform. Listen in on an insightful two-part discussion as guests Steve Gorin and Susan Jones join host Damien Martin to take a closer look at this perplexing and complicated topic.

TIME STAMPS OF WHAT'S COVERED

• Who's Steve Gorin? @ 02:45
• Who's Susan Jones? @ 04:53
• Overview of the taxation of entities @ 06:18
• Navigating the menu of choices of entity @ 13:26
• Calculating the effective annual tax rate @ 16:40
• Exceptions to "47.3 percent pay me now or pay me later"
  • Qualified small business stock @ 20:40
  • "Step up" in basis at death @ 22:01
• Self-employment tax considerations @ 24:37
• Pressures to pay dividends
  • Personal holding company tax @ 29:41
  • Accumulated earnings tax @ 30:57
• A trap for professional service corporations after tax reform @ 32:38

BIO FOR GUESTS

Steve Gorin is a partner in Thompson Coburn's St. Louis, Missouri office and a nationally recognized practitioner in the areas of estate planning and the structuring of privately held businesses. Steve crafts estate plans for individuals, keeping in mind their financial security and desire to save income and estate tax. In his work for businesses, Steve helps owners plan for the eventual sale (to co-owners, employees, or third parties) or transfer (to family members), and provides a legal framework for an orderly transition while strategically saving income, transfer, and FICA taxes.

Learn more about Steve

Connect with Steve on LinkedIn

Susan Jones is the St. Louis leader for BKD's Private Client Services (PCS) tax team and a leader of BKD Family Office. She provides sophisticated income, gift and estate tax compliance, consulting and planning services to individuals, families, fiduciaries, private foundations and their related entities. She also provides proactive executive compensation planning and succession planning for high-net-worth individuals and their family owned businesses.

Connect with Susan on LinkedIn

RESOURCES MENTIONED IN THE EPSIODE

View Steve's webinar: Effective Business Income Tax Rates in Light of 2017 Tax Law Changes

Subscribe to Steve's blog: Business Succession Solutions

Listen to previous episodes of the Simply Tax Podcast mentioned during the episode

• Episode 50: 'Twas the Night before TCJA
• Episode 26: Is Section 1202 for You?

ADDITIONAL RESOURCES

Wealth Transfer Strategies for Families presented by Susan Jones and Holly Pantzer

Episodes of the Simply Tax Podcast included in the introduction to Part I

• Episode 26: Is Section 1202 for You?
• Episode 23: Tax Reform for Middle Market Businesses
• Episode 48: Tax Planning with Losses
• Episode 49 Tax Planning Questions for Businesses

GET MORE "SIMPLY TAX"

A complete archive of our episodes is available on our website and YouTube playlist.

We'd love to hear from you! Email feedback and questions to [email protected].

Connect with Damien on social media!

LinkedIn | Twitter | Instagram

Previous guests of the "Simply Tax" podcast gather around the fire as host Damien Martin tells a classic story of the enactment and first year of the Tax Cuts and Jobs Act (TCJA). Listen to hear the story and guests of the following previous episodes:

Episode 49: Tax Planning Questions for Businesses

Episode 47: Tax Planning for High-Net-Worth Families After the TCJA

Episode 46: Do You Have 199A Confusionosis?

Episode 44: The R&D Tax Credit

Episode 42: Cutting Through the Tax Static with Ed Karl

Episode 39: Tax Technology of the Future

Episode 38: Bonus Depreciation Regs & More

Episode 36: Simply Small Business Taxpayer Accounting Methods

Episode 35: The Proposed 199A Regulations with Tony Nitti

Episode 27: The SALT Workarounds with Annette Nellen

Episode 25: Ed Updates – IRS Reform & Guidance on the New Tax Law

Episode 19: Tax Reform for Insurance Companies

Episode 16: AICPA's 199A Task Force

Episode 15: Tax Reform for Health Care Providers

Episode 13: Tax Reform for Construction & Real Estate

Episode 12: Ed Karl's Tax Reform Carnival Update

Episode 11: The Twins on Tax Reform for Individuals

Episode 10: The International Side of Tax Reform

Episode 9: Tax Reform for Businesses

Bonus Episode: CPA to CPA with Tony Nitti

Episode 8: The Nitty Gritty—of Section 199A—with Tony Nitti

Bonus Episode: Tax Bill Whack-A-Mole

Bonus Episode: Latest from the Reform Roller Coaster

Bonus Episode: Tax Framework with Ed Karl

Episode 1: Talking Tax Reform with Ed Karl

THE STORY

'Twas the night before TCJA, when all through the House,

A tax reform framework was stirring, with momentum moving quicker than a mouse;

A budget resolution had just passed in Congress with care,

In hopes that tax reform soon would be there;

The stage had been set to use reconciliation by those who led,

While visions of rate cuts danced in their heads;

And Republicans in the House and the Senate moving ASAP,

Remained committed to using the unified framework as a map,

When on November 2nd there arose such a clatter,

It was the Tax Cuts and Jobs Act that was the matter!

Away to the internet I flew like a flash,

To open the bill that made such a splash.

The text on freshly printed pages as white as snow

Gave the luster of new tax changes offering so much to know,

When, what to my wondering eyes should appear,

But new provisions to add and amend the tax code as I sat down to read it with a beer,

With the changes moving, so lively and quick,

I still was not certain if these provisions would stick.

More rapid than eagles the markups they came,

And they passed different versions of the bill in the House and the Senate under the TCJA name;

Now, Republicans! Now, Democrats! In a conference committee mixin'!

On compromises! On changes! On things that needed fixin'!

Back to the House and the Senate with time running small

Now three last-minute changes that were then voted on by all,

Including a name change that's made the bill somewhat hard to identify,

But around the Tax Cuts and Jobs Act name most seem to still unify.

So after enactment on December 22nd tax advisors they flew,

To their copies of the bill with highlighters and even hole punch reinforcers, too.

And then, in a twinkling, I heard tax advisors raise the roof

The excitement of new code sections that arrived in a poof.

Now after reading the TCJA, I knew that choice of entity was bound,

To be a big deal with many significant changes now around.

It was presented as simplification with reduced rates at its root,

But is often complex when combined with the tax law that stayed put;

A bundle of questions arose when tax advisors started to unpack

The provisions of the newly enacted tax law with areas of uncertainty starting to stack.

And the many significant international changes that can seem quite frankly scary!

Actually, Chris Clifton of episode 10, would you explain while I refill my sherry?

Now one thing that clearly began to show,

Was each taxpayer's situation is unique and tax planning for the TCJA could not be put on auto;

A decision like charitable giving now has much more to consider,

Like will you itemize, what are you giving and even what and how much do you plan to bequeath;

And the new 20 percent deduction has led to many calls on the telly,

With the definition of trade or business under §162 that can seem as fluid as a bowlful of jelly.

Whether you get the deduction and what industry are important questions to ask yourself,

For example, Brian Todd of episode 15, for health care would say it depends on the organization itself?

And though the TCJA-related guidance so far has given much to put in our head,

More from Treasury and the IRS is still needed and expected to come ahead;

And though enhanced capital expensing is quite a perk,

A technical correction for qualified improvement property would address issues that still lurk,

And keep in mind under the TCJA some saw overall tax increases as their effective tax rate rose,

Netting the effect of new limits on deductions with the beneficial changes is something you must juxtapose;

To many tax advisors the TCJA can seem like a thistle,

So I'd like frequent podcast guest Tony Nitti to offer some advice to those starting to bristle.

So with that I'd like you to celebrate the one year of the TCJA with spirits that are bright,

Happy TCJA to all, and to all a good night!

ADDITIONAL RESOURCES

AICPA Tax Reform Resource Center

BKD Tax Reform Resource Center

GET MORE "SIMPLY TAX"

A complete archive of our episodes is available on our website and YouTube playlist.

We'd love to hear from you! Email feedback and questions to [email protected].

Connect with Damien on social media!

LinkedIn | Twitter | Instagram

Businesses and their owners have a lot on their wish lists this tax planning season thanks to the Tax Cuts and Jobs Act (TCJA). Just in time for "TCJA-mas," host Damien Martin calls in some help from guests Ed Karl, Jesse Palmer and Justin Stenberg to respond to a few TCJA-related wishes from businesses, their owners and their advisors. They'll explore guidance, accounting methods and considerations for multinational companies after the TCJA. Here's a list of questions covered:

Guest Ed Karl

• [ 01:26 ] Will we have answers and guidance before filing season?
• [ 03:31 ] How can a CPA add value to businesses and their owners?
• [ 04:09 ] What's the employer credit for paid family and medical leave?

Guest Jesse Palmer

• [ 06:50 ] Can a cash basis small business taxpayer deduct inventory after the TCJA?
• [ 12:38 ] How does Section 451(b) change the recognition of income?

Guest Justin Stenberg

• [ 19:00 ] What action should U.S. CFC shareholders consider before year-end?
• [ 27:44 ] Why do you need to consider a basis election under the §965 guidance?
• [ 32:06 ] How has foreign reporting changed under the TCJA?
• [ 35:48 ] What could changes to the foreign tax credit under the TCJA mean for credit carryovers?
• [ 40:08 ] What are some international considerations for choice of entity?
• [ 47:48 ] Is it true multinational companies aren't subject to tax on their foreign earnings with the 100 percent dividend received deduction?
• [ 51:31 ] Why are E&P studies important right now?

BIOS FOR GUESTS

Justin Stenberg is a member of BKD's International Tax Services division and has more than 11 years of experience providing tax services to clients in the manufacturing, distribution, software and service industries. He has worked closely with privately held and publicly traded corporations.

Connect with Justin on LinkedIn

Jesse Palmer is a tax partner at BKD and serves as director of tax quality control in the firm's National Office Tax Department. His responsibilities include quality control, risk management and day-to-day administration of the firm's national tax practice. Jesse works closely with the national tax director on firmwide tax quality control projects and support-related tasks.

Connect with Jesse on LinkedIn

Ed Karl is vice president of taxation at the AICPA. He's responsible for the review, formulation and submission of technical and policy recommendations for improvement of the federal tax process to Congress, the U.S. Department of the Treasury and the IRS. Ed also serves as a principal liaison for the AICPA with the IRS and is responsible for tax ethical issues, which includes managing the AICPA's Statements on Standards for Tax Services. Finally, Ed oversees the tax division's delivery of services to members, focusing on helping AICPA members provide the highest quality professional tax services.

Follow Ed on Twitter | Connect with Ed on LinkedIn

ADDITIONAL RESOURCES

"Released Guidance Sheds Light on Employment Provisions" by Katie Patton

"GILTI Year-End Restructuring Considerations for U.S. CFC Shareholders" by Chris Clifton

GET MORE "SIMPLY TAX"

A complete archive of our episodes is available on our website and YouTube playlist.

We'd love to hear from you! Email feedback and questions to [email protected].

Connect with Damien on social media!

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Host Damien Martin sits down with BKD's James Anderson to cut through the complexities of the loss limitation rules to demonstrate why you need an understanding of both new and existing tax law to apply these rules after the Tax Cuts and Jobs Act (TCJA). Join Damien and James as they break down the hobby and passive activity loss rules, explain how these rules applied in a recent United States Tax Court case and discuss changes under the TCJA.

TIMESTAMPS OF WHAT'S COVERED

• [01:06] Overview of the hobby loss rules
• [02:22] How hobby losses changed under the Tax Cuts and Jobs Act (TCJA)
• [03:50] Robison v. Commissioner, T.C. Memo. 2018-88
• [05:39] Applying the nine tests under the hobby loss rules in Robison
• [08:13] Applying the hobby loss rules in real life
• [15:08] Tax basis and at-risk loss limitations
• [17:21] Overview of the passive activity loss rules and how they applied in Robison
• [23:24] What losing the case means for the taxpayers in Robison
• [25:40] The new excess business loss limitation under the TCJA
• [27:41] This was a relatively simple case
• [30:20] The TCJA layered on top of the existing tax law
• [34:00] Why tax accountants are popular at cocktail parties
• [35:52] James' key takeaways from this case
• [38:37] Loss limitations and year-end planning

BIO FOR GUEST

James Anderson is a partner in BKD's Lincoln, Nebraska practice and a member of the firm's National Construction & Real Estate Group, National Manufacturing & Distribution Group and tax committee. James is experienced in providing corporate and individual taxation assistance to construction companies, financial institutions, manufacturers and retailers across the Midwest. He also consults with clients regarding accounting method changes, multistate taxation, choice-of-entity analyses, tax controversy support and business combinations.

Connect with James on LinkedIn

ADDITIONAL RESOURCES

An Interview With David Kirk: Beware The New Excess Business Loss Limitation by Tony Nitti (Forbes)

GET MORE "SIMPLY TAX"

A complete archive of our episodes is available on our website and YouTube playlist.

We'd love to hear from you! Email feedback and questions to [email protected].

Connect with Damien on social media!

LinkedIn | Twitter | Instagram

The confluence of all of the changes under the Tax Cuts and Jobs Act (TCJA) paired with the complexities of the existing tax law make tax planning and compliance more challenging for many high-net-worth individuals and families. Tune in to hear how tax and wealth transfer planning has changed under the TCJA as host Damien Martin sits down with guests Steve Bigge, Chris Hesse and Marv Hills to discuss key takeaways from a joint tax planning symposium held between BKD, CliftonLarsonAllen, Crowe and Keebler & Associates.

Here's a look at what's inside our latest episode:

• [ 03:34 ] Background on the Tax Planning for High Net Worth Symposium
• [ 07:54 ] Marital deduction formulas and funding
• [ 09:46 ] Roth conversion planning after the TCJA
• [ 10:20 ] Unwinding "bad" estate planning
• [ 13:01 ] Break points on income tax and managing taxable income
• [ 14:51 ] Charitable giving after the TCJA
• [ 16:52 ] Social security planning
• [ 17:59 ] Format of the symposium and the "ah ha" moments
• [ 19:23 ] Elect out of bonus depreciation and use Internal Revenue Code §179 expensing
• [ 20:28 ] Small business taxpayers after the TCJA
• [ 22:08 ] Will the increased estate tax exemption stay?
• [ 26:15 ] Planning with Spousal Lifetime Access Trust

BIO FOR GUESTS

Steve Bigge is a partner with Keebler & Associates, LLP, whose emphasis is in developing comprehensive financial, estate and income tax analyses and wealth transfer techniques, including FLP, GRATS, CRTs, ILITs and IDGTs. He specializes in estate, gift and retirement planning, charitable gift planning and trust and estate administration.

Connect with Steve on LinkedIn

Chris Hesse is a principal in CliftonLarsonAllen's National Tax Office and has more than 35 years of tax experience in public accounting, with more than 30 years of speaking and training experience before tax professionals. His career has included tax leadership of a 200-person practice and extensive tax writing and analysis services.

Connect with Chris on LinkedIn

Marv Hills is a partner in the Crowe LLP private client tax services group and also leads the service delivery team. He joined Crowe in 1981 and specializes in estate planning and tax consulting for high-net-worth individuals, particularly owners of closely held businesses.

Connect with Marv on LinkedIn

ADDITIONAL RESOURCES

Symposium speakers mentioned on the podcast

• Bob Keebler
• James Clemensen
• Domingo Such

Other resources mentioned on the podcast

• Charitable Giving Strategies After Tax Reform presented by Chad Gassen and Corey Ziegler (Greater Kansas City Community Foundation)
• Previous episodes of "Simply Tax"
  • Episode 11: The Twins on Tax Reform for Individuals
  • Episode 43: The Hearing on the Proposed 199A Regs
  • Episode 46: Do You Have 199A Confusionosis?

GET MORE "SIMPLY TAX"

A complete archive of our episodes is available on our website and YouTube playlist.

We'd love to hear from you! Email feedback and questions to [email protected].

Connect with Damien on social media!

LinkedIn | Twitter | Instagram