| The Agenda - October 15th, 2008 |
| 9:00 |
Welcome and Introduction to Day One |
Benita Loughlin l KPMG
Elaine E. Reynolds l Legacy Tax + Trust Lawyers |
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| 9:10 |
Dealing with US Real Estate |
| Benita Loughlin l
KPMG |
- US estate tax exposure calculations
- Alternatives for holding US property
- US estate tax beyond 2009
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| 9:55 |
Questions and Discussion |
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| 10:00 |
Taxation of Non-Resident Trusts |
Peter A. Wong l Boughton Law Corporation
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- A review of the present tax regime
- Status of Bill C-10 and overview of the new system
- Specific problem areas
- Planning opportunities under Bill C-10
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10:50 |
Questions & Discussion |
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11:00 |
Refreshment Adjournment |
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| 11:15 |
Canada/US Treaty Developments |
Elaine E. Reynolds l Legacy Tax + Trust Lawyers |
- The format of the Canada/US Treaty Developments
- Important Treaty Articles for estate planning purposes
- Unique Treaty Articles in relation to Canada’s general tax treaty network
- Protocol updates to the Treaty
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12:00 |
Questions & Discussion |
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12:10
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Networking Lunch |
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| 1:15 |
Hybrid Entities |
Nicholas P. Smith l Legacy Tax + Trust Lawyers |
- Use of Canadian ULC's
- US LLC's and associated problems
- Other hybrid entities and common issues
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| 1:55 |
Questions and Discussion |
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| 2:05 |
Charitable Giving for Wealthy Clients |
Marilyn Kerfoot l Marilyn Kerfoot Consultant & Lawyer
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- Current trends in giving
- Gaps in advising the charitable client
- Giving options
- The recipient charity’s perspective
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2:45 |
Questions & Discussion |
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| 2:55 |
Refreshment Adjournment |
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3:10 |
Drafting for the Advanced Will |
Fiona Hunter l Horne Coupar |
- Residence trusts
- Replacement of trustees
- Powers of appointment
- Powers of resettlement
- Multiple trusts
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3:55 |
Questions and Discussion |
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| 4:05 |
Advanced Tax Issues in Estate Planning |
| David Thompson l Thorsteinssons LLP |
- Does it make sense? Do the math
- Administering a wasting estate freeze
- Accelerating a wasting estate freeze
- Common implementation errors
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| 4:45 |
Questions and Discussion |
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4:55 |
Chair's Closing Comments |
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5:00 |
Conference Concludes |
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