Ray Quinney & Nebeker 22nd Annual Tax and Business Seminar

Ray Quinney & Nebeker is proud to sponsor the 22nd Annual Tax and Business Seminar, which will be held on Wednesday, November 14, 2012, from 1:30 to 4:00 p.m.  CLE, CPE, CFP and insurance credits are pending based on approval from the applicable review boards. 

To RSVP send an email to taxseminar@rqn.com or call 801-532-1500. 
To pay by credit card, call Tricia Tate at 801-323-3447. 
Cost $40.

The following topics will be presented:
The Impact of Healthcare Reform on Business and Medical Providers
Presented by David J. Castleton

Mr. Castleton will review new developments in healthcare law that impact businesses and medical providers.  Although the Accountable Care Act is the most well-known, there are other developments related to and involved with the ACA.  Some of the reforms are already in effect while others are phased in.  Understanding these changes is key to future planning and survival in a changing health care environment.

The State of the Estate Tax
Presented by Angela E. Atkin

Unless Congress passes legislation to the contrary, the estate tax exemption will decrease from $5.12 million in 2012 to $1 million in 2013.  Ms. Atkin will provide an overview of the pending 2013 laws, discuss what clients need to do to prepare for them, and review still-available planning strategies.

IRS Wins by TKO:  For Charitable Contribution Deductions, The IRS and the Courts Are No Longer Charitable 
Presented by Samuel A. Lambert

The IRS is denying charitable contribution deductions based on paper technicalities that cannot be corrected after a return has been filed.  Return preparers must get everything right the first time.  A technical defect can cost taxpayers their entire deduction.  This presentation will discuss the strict requirements for claiming charitable contribution deductions and will focus on some alarming 2012 court decisions in this area.

Retirement Plans: Things Are Never as They Seem 
Presented by Gregg D. Stephenson

Mr. Stephenson will review the latest developments regarding estate planning with retirement accounts, including how to integrate retirement accounts with the overall estate plan.  Mr. Stephenson’s presentation will include a review of important issues in making beneficiary designations, including when and when not to name a trust as a beneficiary.

Facing the Inevitable: Selling the Family Business
Presented by McKay M. Pearson

Mr. Pearson will provide an overview of what business owners need to do in preparation for selling a business.  The presentation will cover (i) preparing a business for sale, including some discussion about maximizing purchase price, (ii) selecting key financial, legal and other advisors, (iii) assessing the type of transactions, including limited discussion of tax implications, and (iv) the mechanics of selling a business.