FA E ’s
                               2004 Personal
               Financial Planning
 Featuring the ...
FA E ’s
                                       Personal   2004
                             Financial Planning
  C O N F E...
2:15pm                                                                     4:15pm
Trusts and Estates                      ...
Law Sections of the New York State Bar Association, and a member of        Worth Marketing. Additionally, he is Chief Inve...
registration form
;;a Important! Please use one registration form per person. This                                Registra...
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04-0319 PFP Conference3


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04-0319 PFP Conference3

  1. 1. FA E ’s 2004 Personal Financial Planning C O N F E R E N C E Featuring the NYSSCPA Elite of Personal Financial Planning Experts Tuesday, June 22, 2004 FAE Conference Center, 19th floor 3 Park Avenue, at 34th Street New York, NY 10016-5991 ■ Conceptual overview of financial planning: Bruce M. Milove, CPA/PFS ■ Innovative and creative estate planning: Robert L. Ecker, Esq., CPA, LLM ■ 2004 taxation update and beyond: Alan J. Dlugash, CPA, MBA ■ The Registered Investment Advisor: knowledge you need to know: Brian S. Hamburger, JD ■ Alternative opportunity investing: Janice M. Johnson, CPA, JD, Consultant ■ Trust and estates used to achieve financial objectives: Stuart A. Rosenblatt, CPA, Esq. ■ Retirement distribution planning: questions and answers: Barry C. Picker, CPA/PFS, CFP This program satisfies requirements for PACE Recertification credit. Participants can earn 8 credit hours Panel discussion: by attending. The Practice of Financial Planning and Investment Advising, moderated This program has been accepted by by William Bregman, CPA/PFS, CFP the CFP® Board for 8 CE credit hours. Luncheon Address: Charles W. Kadlec, MBA, CIMA, Managing Director, J. & W. foundation for accounting Seligman & Co., Incorporated: Overview of the U.S. economy FAE education
  2. 2. FA E ’s Personal 2004 Financial Planning C O N F E R E N C E Designed for: Practitioners who want to learn more about pro- viding financial planning services to their individual planning Tuesday, June 22, 2004 clients; practitioners who are considering adding these ser- FAE Conference Center, 19th floor vices to their practices; and those who want to stay up-to-date with the latest planning issues and strategies. 3 Park Avenue, at 34th Street New York, NY 10016-5991 Objective: To provide insight, awareness, and knowledge to individuals who provide or wish to provide financial planning services within their practice. 10:40am Conference Program Refreshment Break 7:45am 10:55am Registration/Continental Breakfast The Registered Investment Advisor: The Practical 8:25am Facts and Issues of Regulation and Compliance Introduction Brian S. Hamburger, JD, Founder and Managing Director, Bruce M. Milove, CPA/PFS, Partner, MarketCounsel LLC Access Wealth Planning, LLC Mr. Hamburger will cover the SEC exams, representative 8:30am sharing fees and forming joint ventures, SEC hot topics, Conceptual Overview of Financial Planning and privacy rules. Issues relating to the new form ADV, Bruce M. Milove, CPA/PFS, Partner, IARD, and the changing landscape of IA regulations and Access Wealth Planning, LLC registration will also be discussed. The various components that incorporate a comprehen- 11:55am sive financial plan will be detailed and discussed as they Lunch relate to obtaining clients’ objectives. Luncheon Address Charles W. Kadlec, MBA, CIMA, Managing Director, 9:00am J.& W. Seligman & Co., Incorporated Estate Planning Robert L. Ecker, Esq., CPA, LLM, Partner, An economic overview of the financial state of the union, Ecker, Loehr, Ecker & Ecker, LLP exploring current trends in the governmental and political environment and policies affecting the financial future This session will provide innovative and creative ideas for client solutions in estate tax planning. 1:20pm Alternative Opportunity Investing 9:50am Janice M. Johnson, CPA, JD, Consultant Taxation Alan J. Dlugash, CPA, MBA, Partner, Ms. Johnson will address the business aspects of alterna- Marks Paneth & Shron, LLP tive investments, explore the tax inefficiencies of hedge fund investing, and provide an understanding of the tax A 2004 update and beyond for enhancing your tax devel- traps that lurk in alternative investments. opment knowledge for use in your financial planning practice.
  3. 3. 2:15pm 4:15pm Trusts and Estates The Practice of Financial Planning Stuart A. Rosenblatt, CPA, Esq., Senior Tax Partner, Moderator Wiss & Company LLP William Bregman, CPA/PFS, CFP Panelists A financial planning overview approach to minimizing Bruce M. Milove, CPA/PFS, Partner, estate taxes while maximizing assets control and family Access Wealth Planning, LLC wealth retention by the use of trust and estate vehicles Mark E. McGraw, CPA/PFS, Tax Partner, will be covered. The Fagliarone Group, CPAs P.C. Robert H. Yunich, CPA, MBA, New England Financial 3:10pm Franklin H. Federmann, CPA, MS, CFE Refreshment Break The panel will provide individual insight as it relates to fi- 3:25pm nancial planning and asset portfolio management practices. Retirement Distribution Rules Barry C. Picker, CPA/PFS, CFP, 4:45pm Barry C. Picker CPA/PFS, CFP LLC Closing Remarks Bruce M. Milove CPA/PFS, Partner, This presentation will include distribution planning 2004 Access Wealth Planning, LLC and beyond; pre-59 distribution penalties and how to determine when Trust might be applicable as beneficia- ries, and utilizing planning with inherited accounts. Program Details Time: 8:25am–5:00pm (Check-in begins at 7:45am.) Method of Presentation: Lecture, and question-and- Conference Chair: Bruce M. Milove, CPA/PFS, Partner, answer session. Access Wealth Planning, LLC Field of Study: Advisory Services Sponsoring Committee: Personal Financial Planning Recommended CPE Credit Hours: 8 Committee, NYSSCPA CE Credit Hours: 8 Sponsoring Committee Chair: Bruce M. Milove, PACE Credit Hours: 8 CPA/PFS, Partner, Access Wealth Planning, LLC Developer: Foundation for Accounting Education Course Level: Update Course Code: 25275511 Prerequisite: Knowledge of or two or more years Member Fee: $275 experience in personal financial planning. Nonmember Fee: $375 About the Committee and Conference Chair Committee, and was a member of the Task Force on Tax Simplification whose report was issued last year. A regular speaker at FAE’s tax con- ferences, he is also a member of the Society’s Relations with the Bruce M. Milove, CPA/PFS, is a partner of Access Wealth Planning, Internal Revenue Service Committee, and a member of the AICPA and LLC, a New Jersey–based financial planning and asset portfolio man- its Tax Division. Prior to forming his own firm, Dlugash & Kevelson, agement company, where he manages the firm’s Strategic Alliance which merged with Marks Paneth & Shron, LLP, in January 2003, he Professional Program, designed for CPA professionals who are de- was a manager with the New York Tax Department of Price Waterhouse veloping a financial planning practice. He is an active member of the and Co. He earned his Undergraduate in Economics and Master’s in AICPA and the NYSSCPA. He is currently the chairman of the Accounting degrees from Wharton School of Business of the NYSSCPA’s Personal Financial Planning Committee and an active University of Pennsylvania. When he is not devoting his time to member on the NJSSCPA Personal Financial Planning Committee. He business matters, he is a Treasurer and a member of the Board of was a chief financial officer for a multi-conglomerate communica- Directors for the International League for Human Rights, and is on the tions company, where he was responsible for acquisition, portfolio Advisory Board of the Labyrinth Theatre Company. management, and retirement plan administration. He has provided financial planning, tax planning, and investment advisory services Robert L. Ecker, Esq., CPA, LLM, is a partner with the law firm of Ecker, for both his personal and business clients for over 20 years. Loehr, Ecker & Ecker, LLP. He concentrates in taxation, trusts and es- tates, surrogate's court practice, estate planning, and business law, About the Speakers including partnership, operating, and shareholder agreements. Formerly he was a partner with Kurzman & Eisenberg, LLP, where he William Bregman, CPA/PFS, CFP, has a tax and financial planning prac- practiced for 13 years and chaired the Tax and Trusts and Estates tice in New York City. He is a member of the CPA Journal Editorial Board Department. He attended Buffalo School of Law, where he received and edits personal financial planning columns. He is a past chairper- his JD, and received his LLM in Taxation from New York University Law son of the NYSSCPA’s Personal Financial Planning Committee. School. He is admitted to practice in New York and New Jersey and is also a CPA licensed to practice in the State of New York. He is a mem- Alan J. Dlugash, CPA, MBA, is a partner of Marks Paneth & Shron, LLP. ber of the Board of Directors and Past President of the Westchester He has more than 30 years of experience in the area of taxation, such Chapter of the NYSSCPA. He is a former chairman of the Estate as planning, compliance, and tax representation, and financial plan- Planning Committees of the NYSSCPA, and of the Federal and State ning for individuals, estates and trusts, partnerships, and corpora- Tax and the Estate Planning Committee of the Westchester Chapter of tions. He is the chair of the NYSSCPA’s Taxation of Individuals the NYSSCPA, a member of the Trusts and Estates, Business, and Elder
  4. 4. Law Sections of the New York State Bar Association, and a member of Worth Marketing. Additionally, he is Chief Investment Strategist for the Estate Planning Counsel of Westchester and the National Seligman Advisors, Inc., distributor of the Seligman Group of Funds. Academy of Elder Law Attorneys. He has addressed numerous profes- He manages the Seligman Time Horizon Funds, which are based on sional and business groups and chapters of the NYSSCPA, and has an investor’s time horizon to reaching goals, and the Harvester Fund, written in the area of tax, business law, and estate planning, with which addresses the unique concerns facing retirees and founda- several articles appearing in The CPA Journal. tions, as well as endowments. He served as an economic advisor to Jack Kemp during his 1988 presidential bid and maintained a close Franklin H. Federmann, CPA, MS, CFE, has been a member of the advisory relationship with him during his tenure as Secretary of NYSSCPA, as well as the AICPA, since 1969. He is currently serving as Housing and Urban Development. He has also testified before a member of the NYSSCPA’s Tax Division Oversight Committee, Estate Congress on monetary policy and government poverty programs, Planning Committee, and Personal Financial Planning Committee. He and appeared before the Flat Tax Commission. He contributes a col- has served as a member of the Society’s Board of Directors, Chair of umn to Investment News. His articles appear in The Wall Street the Task Force for World Trade Center Victims, and on several other Journal, The New York Times, and other investment periodicals. He is Tax Division committees and Policy Task Forces. His firm is a a frequent guest on “Kudlow and Cramer,” and has appeared on Registered Investment Advisor in New York. As an Investment CNBC’s “Squawk Box” and CNNfn’s “Street Sweep” and “Market Call.” Adviser he develops financial plans and investment strategies for He is also the author of the book Dow 100,000: Fact or Fiction his clients, many of whom were originally clients of his tax practice. (Prentice Hall, September 1999). He was executive vice president He received the AICPA’s certificate for educational achievement in and director of research at A.B. Laffer Associates, prior to joining personal financial planning. He is a member of the distinguished Seligman in 1985. Previously, he was a partner in H.C. Wainwright & faculty of the FAE, and is a frequent speaker on tax and strategic Co. in Boston, an officer of Crocker National Bank in San Francisco, planning issues, as well as a regular contributor to various news and a contributing editor to Business Week magazine in New York. media regarding financial and taxation issues. He received his MBA with honors from the University of Chicago. Additionally, he is a member of the International Advisory Council of Brian S. Hamburger, JD, is the Founder and Managing Director of the Institute of International Education and is a Certified Investment MarketCounsel LLC, a business regulatory and compliance consulting Management Analyst. firm for small to mid-size investment advisors. He is also the Managing Member of the Hamburger Law Firm, an affiliated bou- Mark E. McGraw, CPA/ PFS, is a tax partner in the Syracuse office of tique law firm concentrating on securities and corporate matters. The Fagliarone Group, CPAs P.C., where he shares responsibility for Previously, he was an attorney with the Securities Practice Group of the firm’s taxation and financial planning services. His clients in- a large New Jersey law firm. While there, he practiced in the area of clude individuals, corporations, partnerships, and Taft-Hartley securities law, concentrating in investment adviser and broker- unions. He is a member of the AICPA and the NYSSCPA, where he dealer registration and compliance matters as well as broker transi- serves on the Personal Financial Planning Committee. tion and practice management issues. He served as a Law Clerk in the Enforcement Division of the U.S. Securities and Exchange Barry C. Picker, CPA/PFS, CFP, has a Master’s of Science in Taxation Commission. He was also a Judicial Intern at the U.S. District Court from Pace University. He runs his own accounting and financial for the Southern District of Florida and then the State of Florida Third planning firm, located in Brooklyn, N.Y. He has appeared on radio District Court of Appeal. Earlier, he was the Chief Compliance Officer and television, and has been quoted in numerous publications, in- of a SEC-registered investment adviser. He is admitted to the bars of cluding Worth, Fortune, The New York Times, The Wall Street New Jersey, New York, and the District of Columbia, as well as the Journal, Investors Business Daily, Newsweek, Kiplingers, and U.S. Supreme Court and the U.S. District Court for the District of New Investment Advisor. He is author of Barry Picker’s Guide to Jersey. He is a member of the American Bar Association Business Law Retirement Distribution Planning (June 2002), and is the chairper- Section, and other bar associations; the Securities Industry son of the NYSSCPA’s Employee Benefits Committee. Association, Compliance and Legal Division; and the National Society of Compliance Professionals. He has been called on as a Stuart A. Rosenblatt, CPA, Esq., is the Senior Tax Partner at Wiss & frequent lecturer to local and national groups in the securities, Company LLP, with over 35 years experience in public accounting. He accounting, insurance, and financial planning professions, including specializes in estate planning, succession planning, and gift and es- training state examiners on the intricacies of Form ADV. He main- tate tax matters for individuals and businesses. He also advises on tains his NASD securities licenses, is a member of the NASD Dispute structuring of sales and purchases of businesses and interstate taxa- Resolution Board of Arbitrators, and serves as an arbitrator for the tion. He is a member of the NJSCPA, the NYSSCPA, and the AICPA. He New York Stock Exchange. A graduate of Quinnipiac College, major in was Chairman of the New Jersey Society's Federal Taxation both Economics and Financial Management, he earned his Juris Committee as well as its Personal Financial Planning Committee. He Doctorate from the University of Miami School of Law. He is cur- has also been an active member of its Legislative, Public Relations, rently in a multi-year pursuit of the rigorous Certified Regulatory State Taxation, and Interstate Taxation committees. At the New York and Compliance Professional designation offered jointly by the Society, he has served as Chairman of the Interstate Taxation NASD Institute and the Wharton School. Committee and is presently a member of the Estate Planning Committee and Chair of the Income of Estates and Trusts Committee. Janice M. Johnson, CPA, JD, Consultant, has worked in the securities At the AICPA, he was a member of the Estate and Gift Tax Committee industry for 25 years, providing tax, business, and investment-re- from 1987 through 1993. He was Chairman of the Taxation Committee lated advice to both financial services firms and high-net-worth in- of the Essex Chapter of the New Jersey Society of CPAs and Editor of dividuals. She also consults on transactional and legislative strate- The Jewish News Taxing Matters column for many years. He received gies to the financial services industry. Prior to becoming an inde- a Master’s of Law in Taxation degree from New York University School pendent consultant, she was, most recently, a managing director of of Law and a Juris Doctorate degree from Seton Hall University American Express Tax and Business Services, Inc. She authorized and School of Law. taught the AICPA Annual Tax Update, has served as chair of the AICPA’s Tax Simplification Committee and as a member of its Task Robert H. Yunich, CPA, MBA, is associated with New England Force on the Taxation of Capital Gains and of its Tax Strategic Financial, a MetLife affiliate. He received his Bachelor of Arts degree Planning Task Force, and is currently a member of its Member Tax from Columbia College and his Masters in Business Administration Practice Improvement Committee. She has chaired a variety of com- from Harvard University. A CPA, he is a member of the Personal mittees for the NYSSCPA, was the founding chair of its Taxation of Financial Planning Committee of the NYSSCPA and of the Personal Financial Institutions and Products Committee, and has served on its Financial Planning Section of the AICPA. He also is a member of the Board of Directors, Executive Committee, and Tax Division Oversight New York Chapter of the Financial Planning Association. He has con- Committee. She also chairs its annual Investment Partnerships ducted seminars for FAE and is the author of articles published in Conference. She appears frequently on television and radio pro- professional journals, most recently, “The Internet and Financial grams to discuss tax issues, and speaks at various conferences Planning Practices,” published in July 2003 in The CPA Journal. around the nation. Formerly a Vice President at two NYC-based international banking organizations, his expertise has involved him in financial investment Charles W. Kadlec, MBA, CIMA, is Managing Director of J. & W. and employee benefit plan programs. Seligman & Co., Incorporated, and Director of Seligman High Net
  5. 5. registration form ;;a Important! Please use one registration form per person. This Registration Information form may be photocopied. ;;a To register, fill in the registration information in the space pro- vided. Be sure to include your certificate number and your full How to Register: Simply complete the attached payment. registration form in full and return it with full pay- Mail your payment and registration form to: ment by mail or fax. Or phone or register online at ;; Foundation for Accounting Education www.nysscpa.org. Registration forms may be pho- ;; Attn: Registration tocopied, but please use a separate form for each 530 Fifth Avenue, New York, NY 10036-5101 registrant. Payment may be made by check or may ;;; Or be charged to American Express, MasterCard, or Register online at www.nysscpa.org. Visa. All registrations must be received 10 days Or fax it to: (212) 719-3365. Or phone (212) 719-8383 or (800) 537-3635. prior to the event in order to guarantee a seat and a Credit card information must accompany all fax, phone, and online course materials. Allow approximately 10 days for registrations. Please be sure to type or print clearly when faxing. your return confirmation. Registrants who do not receive a confirmation card before the conference must call FAE Registration to confirm registration 2004 Personal Financial Planning status. Individuals who have not registered before Conference the 10-day cutoff must call to determine space availability. Advance paid registrants will be seated Tuesday, June 22, 2004 first. For space availability and registration infor- FAE Conference Center, 19th floor mation, call FAE Registration at (212) 719-8383 or 3 Park Avenue, at 34th Street (800) 537-3635 from 8:30am to 5:30pm, Monday New York, NY 10016-5991 through Friday. Participants with special require- Course Code: 25275511 ments should notify FAE staff at least 10 days in advance of the event. Today’s Date __________________________________________________________________ __________________________________________________________________ Refunds: No refund will be given for cancellations Are you a CPA? ❑ Yes ❑ No Member NYSSCPA? ❑ Yes ❑ No received less than 2 weeks prior to the program Membership ID No. ___________________________________________________________ ___________________________________________________________ date. A $25 processing fee will be deducted from Member AICPA? ❑ Yes ❑ No Member ID No. ____________________________ ____________________________ refunds for cancellations received more than 2 weeks prior to program date. Name (Print)__________________________________________________________________ _________________________________________________________________ Title (Print)___________________________________________________________________ ___________________________________________________________________ POP Pass Fee: Take advantage of the savings. If you are a POP Pass holder, simply return the Firm __________________________________________________________________________ _________________________________________________________________________ completed registration form with a POP ticket Firm Address__________________________________________________________________ _________________________________________________________________ from your ticket book. Each registrant requires a City ___________________________________ ___________________________________State ______________ ______________Zip_______________ _______________ POP ticket. If you are registering for a conference, please include a $50 surcharge per registrant. Telephone _____________________________ ___________________________________ _____________________________Fax ___________________________________ Registrations must be received by FAE ten busi- E-mail________________________________________________________________________ ________________________________________________________________________ ness days prior to any CPE conference or seminar. POP participants will not be admitted as walk-ins. I am a FAE POP Pass Holder. (Please present photo ID on the day of the event.) Some restrictions apply. For more information on Mail registrations only: no fax, phone, or online registrations accepted. the POP (Pay-One-Price) Program, call FAE ❑ Individual POP Pass holder ( ❑ Member ❑ Nonmember ) Registration at (800) 537-3635 or visit our website at www.nysscpa.org. ❑ Firm POP Pass holder [ ] POP ticket(s) enclosed. POP ticket #(s) ________________________________________________ _______________________________________________ Transfers: FAE allows a registrant to transfer to an- ❑ This is my first conference (no $50 surcharge). other program or substitute another person with- ❑ This is not my first conference ($50 surcharge). out a penalty more than 2 weeks prior to the pro- gram date. Transfers and substitutions requested · POP Pass Holders who are “no-shows” at an event will be billed $50. less than 2 weeks prior will be charged a $25 pro- · All registrations accepted are subject to the POP Administrative cessing fee. Guidelines covering the POP Program. Walk-ins: All individuals who register on the date of Total Amount Enclosed the program will be charged an additional $25 fee. [ ] attendee(s) at Member Fee: $275 Total Amount: $ _____________________ ____________________ Program Hours: Check-in begins at 7:45am. [ ] attendee(s) at Nonmember Fee: $375 Total Amount: $ _____________________ ____________________ Program begins at 8:25am and ends at 5:00pm. Method of Payment Mandatory Continuing Education Requirement: ❑ Check payable to FAE ❑ American Express ❑ MasterCard ❑ Visa This program complies with the standards set Credit Card No. ________________________ ________________________Exp. Date_____________________________ _____________________________ forth by the New York State Education Department for mandatory continuing education for CPAs. Card Holder’s Name___________________________________________________________ __________________________________________________________ FAE’s New York State CPE sponsor number is Card Holder’s Signature _______________________________________________________ _______________________________________________________ 000372. 04-03 1 9 Priority Code: B543210 © 2004 Foundation for Accounting Education