Annual Meeting & Education Conference - Boston & Cruise

Jul 03, 2013 08:00am -
Jul 09, 2013 05:00pm

Event Type: Annual Meeting
Category: Annual Meeting

Speaker Information

By LAND: Wednesday, July 3

8:00-9:05am  Breakfast Presentation

Taxpayers in Chief

Joseph Thorndike, Director of Tax History Project, Tax Analysts

Just like the rest of us, Presidents file tax returns. Unlike the rest of us, they release them publicly. At least they have since the 1970s, when Richard Nixon started the tradition under pressure from his critics. This presentation will explore the history of presidential tax returns from Lincoln to Obama, as well as disclosures by presidential candidates in the 2012 election cycle.



History of Income Tax in America

Joseph Thorndike, Director of Tax History Project, Tax Analysts

As we approach the 100th anniversary of the Income tax, let's reflect upon its beginnings and how we got here.




Non Traditional Relationships Estate Planning

Tamara E. Kolz Griffin, Esq., L.L.M.,  Law offices of Tamara E. Kolz Griffin

Successful planning for same sex couples and non-traditional families involves unique estate, gift and income tax planning, as well as special issues involving children and benefits. This session will address planning basics, challenges and solutions. It will also include a discussion of federal and state DOMA laws, their impact on estate planning, how to best protect your clients in light of such laws, particular provisions which should be incorporated into a client’s estate plan to protect the client’s life partner and children, and sophisticated strategies to minimize transfer taxes for your same sex couples and non-traditional family clients.




Post-Mortem Estate Planning

Jeremiah W. Doyle IV, BNY Mellon Wealth Management

This session will explore some of the many tax elections available to the surviving spouse and fiduciary after the client dies. Topics discussed will include:

  • Election of a fiscal year-end for the estate
  • The Section 645 election to treat a trust as part of an estate
  • The QTIP election and the use of disclaimers
  • The Section 754 election to step-up the inside basis of partnership assets
  • The administration expense election and how it affects the funding of the marital and exemption trusts
  • Various other post-mortem tax elections


12:00pm – 1:30pm- Open Board of Directors Luncheon



The AAA-CPA Federal Court Workshop:  Learn how to sue, defend, and succeed in U.S. Federal Court by Pleading, Strategizing, and Writing Better than the Government's Attorneys.

Lead by: Mark McBride, Esq., CPA, Mark R. McBride & Associate 


David De Jong, Esq., CPAStein Sperling Bennett De Jong Driscoll PC

Alan Zipp, Esq., CPA, Alan Zipp, CPA, PC

This program is designed to demonstrate the actual pleadings used to move these cases into, up, down, and around the federal court system in the hope that our participants will also enter this brave new world, or at least not be intimidated by it.

Topics will cover:

  • Tax Court Petition
  • Tax Refund Suit in US District Court
  • PACER & ECF Mechanics
  • Navigating around the Federal Court with Pleadings
  • Appropriate Forum in Which to Bring Your Tax Case.
  • And the Government Response...(Representative of the Boston District Council invited)

By SEA: Friday, July 5

8:30-10:10 am

Federal Tax Update

David De Jong, Esq., CPA, Stein Sperling Bennett,De Jong Driscoll PC

This program will review major tax legislation, regulations, cases and rulings since November 2010 including the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. These developments affect taxation of individuals, businesses, retirement plans and estates. Procedural changes in the Federal taxation process will be covered along with substantive issues.


10:20am -12:00pm

Discharging Taxes in Bankruptcy

Alan Zipp, Esq., CPA, Alan Zipp, CPA, PC

This presentation will focus on the application of the Bankruptcy Law to the discharge of personal income taxes for the benefit of practitioners providing advice to clients who owe substantial income taxes and are considering bankruptcy as a course of action.


By SEA: Monday, July 8

8:30-9:20 am

Drafting the Asset Protection Trust Agreement

Howard Rosen, Esq., CPA, Donlevy-Rosen & Rosen, P.A.

This program will explore the current legal environment of asset protection, factors to consider in selecting a jurisdiction for the establishment of the asset protection trust, and a consideration of the various protective provisions which should be included in the asset protection trust. This will include a discussion of the  protector provisions, duress provisions, flight provisions (and more) – and how to make certain they will be effective.




Estate Freeze Planning With Offshore Trusts

Howard Rosen, Esq., CPA, Donlevy-Rosen & Rosen, P.A.

This program will focus on using an offshore trust to take advantage of the federal estate / gift tax lifetime exemption in such a way as to permit your client to be a beneficiary of the trust – thus allowing your client to “have his/her cake and eat it too”. The program will also explore using a variation of this type of trust for pre-immigration planning for nonresident aliens.



10:25am -12:30pm

IRS Offers in Compromise

E. Martin Davidoff, Esq., CPA, E. Martin Davidoff & Associates

This comprehensive workshop takes participants on a journey through the entire IRS Offer in Compromise process and how to effectively complete the appropriate financial disclosure package for individuals (form 433-A).

Computing Reasonable Collection Potential (RCP)

Establishing acceptable installment agreement amounts

Determining whether a taxpayer qualifies for Currently Not Collectible Status

Advice Regarding Pre-Submission Planning

Practical Considerations

The lessons learned will benefit those working in IRS Collections outside of the Offer in Compromise environment.



Owner Compensation Issues

Alan Zipp, Esq., CPA, Alan Zipp, CPA, PC

This session will discuss numerous compensation issues in detail, and provide participants with practical information for small business clients. Topics include:

• Employee vs. independent contractor

• C corporations vs. S corporations

• Status of IRS National Research Project

Current legislation


Meet our Faculty

E. Martin Davidoff, Esq., CPA, is licensed to practice both professions in New York and  New Jersey and is active in many associations. He has served as President (2008-2009) of the AAA-CPA and is the founder of the Internal Revenue Service Liaison Committee and Chairman of the IRS Liaison Sub-Committee on Legislative Affairs of the association. As such, he meets regularly with the Internal Revenue Service on a national level working side by side with tax professionals from other national organizations such as the American Institute of Certified Public Accountants (“AICPA”), the American Bar Association, and the National Association of Enrolled Agents.  Selected as one of the 2004- 2010 Top 100 Most Influential People in Accounting by Accounting Today, who noted that “Davidoff’s views on issues affecting tax practice are heard at the highest levels of government.” CPA Magazine has also chosen Mr. Davidoff as one of the Top 50 IRS Practitioners of 2008 and one of the Top 40 Tax Advisors To Know During a Recession in 2009.  Mr. Davidoff  is a frequent lecturer, authors a regular column in CPA Magazine and co-authored the New Jersey S-Corporation bill. He regularly testifies before federal and tax agencies and legislatures regarding the impact of legislation and tax agency policies on small business and tax practitioners.  He served two years on the Executive Committee of the New Jersey Society of Certified Public Accountants (“NJSCPA”), having served as the organization's Secretary and as Vice President for Taxation and Legislation. Mr. Davidoff has also served as President of the Middlesex/Somerset chapter of the NJSCPA and as the chairman of the NJSCPA Federal Taxation and Membership Committees. Mr. Davidoff is a member of the tax section of the New Jersey Bar Association.


David De Jong, Esq., CPA, Stein Sperling Bennett De Jong Driscoll PC, practices law with the Rockville, Maryland, firm of Stein Sperling Bennett De Jong Driscoll PC, concentrating on tax planning and controversy, estate planning, business  professor for 25 years at four universities, he coauthored J. K. Lasser’s annual tax planning book for 16 years. De Jong has litigated cases in each federal tax forum and in the Maryland Tax Court, and has testified as an expert witness over 35 times in court, arbitrations, and President of the AAA-CPA. He was listed as one of the Top 100 Attorneys in the United States by Worth magazine in 2006, one of the Top 50 IRS Representation Practitioners in the United States by CPA Magazine in 2008, and one of the Top 40 Tax Advisors in the United States by the same publication in 2009. He has won accolades from Washingtonian; Washington Smart CEO; Washington, DC, Super Lawyers (Top 100); and Maryland Super Lawyers (Top 50). De Jong holds the highest ratings from Martindale-Hubbell (5.0) and Avvo (10.0). He received his BA from the University of Maryland in 1972, his JD from Washington and Lee University in 1975, and his LLM in Taxation from Georgetown University in 1979.



Jeremiah W. Doyle IV, is an estate planning strategist for BNY Mellon Wealth Management and a and a Senior Vice President of Bank of New York Mellon. He has been with the firm since 1981.  Jere provides high net worth individuals and families throughout the country with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner. Jere is admitted to practice law in the Commonwealth of Massachusetts and before the United States District Court, United States Court of Appeals (First Circuit) and the United States Tax Court. He formerly served as a member of the Massachusetts Joint Bar Committee on Judicial Appointments. He is the editor and co-author of Preparing Fiduciary Income Tax Returns, a contributing author of Preparing Estate Tax Returns, a contributing author of Understanding and Using Trusts, a contributing author of Drafting Irrevocable Trusts in Massachusetts all published by Massachusetts Continuing Legal Education, a reviewing editor of the 1041 Deskbook published by Practitioner’s Publishing Company  and a contributing columnist for Estate Planning Review – The Journal published by Commerce Clearing House.  Jere is a lecturer in law in the Graduate Tax Program at Boston University School of Law.  Jere received a LL.M. in banking law from Boston University Law School, a LL.M. in taxation from Boston University Law School, a Juris Doctor from Hamline University Law School and a BS in accounting from Providence College. He is a member of the American Bar Association, Massachusetts Bar Association, Boston Estate Planning Council and the Essex County Bar Association.  He served as president of the Boston Estate Planning Council and currently serves as a member of its Executive Committee and was a 20-year member of the Executive Committee of the Essex County Bar Association. He is also a member of the steering committee for the American Institute of Certified Public Accountants Advanced Estate Planning Program. He was named as the “Estate Planner of the Year” in 2009 by the Boston Estate Planning Council. In 2011 he was elected to the National Association of Estate Planners & Councils (NAEPC) Estate Planning Hall of Fame as an Accredited Estate Planner® (Distinguished). He has spoken at numerous professional education programs throughout the country on various topics, been quoted in numerous business publications and has appeared on CNBC, MSNBC and CNN.



Tamara E. Kolz Griffin, Esq., L.L.M., is a solo practitioner in the area of estate planning in Wayland, Massachusetts.  She is also a clinical instructor at Harvard Law School where she teaches estate planning and is the Associate Director of Harvard Law School’s Estate Planning Clinic where she supervises clinical students.  In such capacity, she often collaborates with the Family Law Clinic and the LGBT Clinic to serve the needs of LGBT clients in need of estate planning.  In both her private practice and her clinical work, Ms. Kolz Griffin represents a wide range of clients in the areas of estate and gift planning, including simple will planning, complex trust planning, special needs planning and tax planning.  In advising her clients, the goal of minimizing taxes is balanced with carrying out the wishes and philosophies of her clients in transmitting assets.  Ms. Kolz Griffin also assists clients in estate and trust administration, as well as prenuptial, postnuptial and cohabitation agreements.  She has particular expertise in providing comprehensive advice and legal services to same-sex couples and clients with nontraditional families.  Ms. Kolz Griffin is a member of the American College of Trust and Estate Counsel (ACTEC), a nonprofit association of lawyers whose members are elected to the College by demonstrating the highest level of integrity, commitment to the profession, competence and experience as trust and estate counselors.  She is a frequent speaker both locally and nationally on matters regarding estate planning, property settlement agreements and legal issues facing same-sex couples.  Prior to establishing her own solo practice, Ms. Kolz Griffin was a partner in the Private Wealth Services Section of the Boston office of Holland & Knight, LLP, where she practiced for 15 years.  Ms. Kolz Griffin received her B.S. from Northeastern University summa cum laude in 1990, where she graduated first in her class.  She earned her J.D. degree cum laude in 1993 from Harvard Law School and an L.L.M. in taxation from Boston University School of Law in 2002.  She may be reached at



Mark R. McBride, Esq., CPA, has practiced law and accounting for over 30 years, primarily in the area of tax.  He has represented clients with tax and financial issues before many federal, state, and municipal courts. Mark presented oral arguments in the case of In re Hindenlang, 164 F.3d 1029 (6th Cir. 1999), a published U.S. Court of Appeals case judged by The Lasser Tax Guide to be the 8th most important tax case in the United States for the year.   Mark also represented clients with criminal tax issues before the Department of Justice, before U.S. District Courts, and before Ohio state courts. He works frequently and comfortably with the Internal Revenue Service, many state taxing agencies, and municipal taxing authorities.  In addition to his representation of clients, Mark has taught a variety of taxation and business courses at the college and graduate level and he has lectured on a variety of tax topics nationwide. Recently, he was selected by the AICPA to participate in the drafting of questions for use in future CPA examinations with70% of his questions selected.  Mark is a member of the board of directors for the AAA-CPA and Past President of the Ohio Chapter. He also is a member of the AICPA, the Toledo and Lucas County Bar associations, and the Ohio Society of Certified Public Accountants.



Howard Rosen, Esq., CPA,  is an "AV" rated Attorney and Certified Public Accountant practicing law in Miami, Florida, as a shareholder (partner) in the firm of Donlevy-Rosen & Rosen, P.A. (the "AV" rating is the highest rating accorded by Martindale-Hubbell, an internationally recognized independent attorney rating organization).   Howard concentrates his law practice in asset protection planning and related matters.  He served as an Adjunct Professor and lecturer at law at the University of Miami School of Law for twenty years, was a guest lecturer at the University of Miami School of Business Administration, and is an internationally recognized authority and frequent lecturer on the subjects of asset protection, taxation, and estate planning. Howard is the Chairman of the Asset Protection Committee of the AAA-CPA.  Howard is the co-author of BNA Tax Management Portfolio, “U.S. Taxation of Foreign Estates, Trusts, And Beneficiaries” (2008) and the founding author of "Asset Protection Planning", used by lawyers, CPA's, and estate planners nationwide in researching asset protection and offshore trust issues. He also is the co-author of many Asset Protection publications pertaining to particular states, guidelines and Off Shore Trusts.   Howard is a member of BNA Tax Management's Advisory Board on Estates, Gifts and Trusts, the Board of Advisors of the Southpac Offshore Planning Institute (SOPI), the Asset Protection Planning Committee of the Real Property, Probate and Trust Law Section of the ABA, the Tax and International Law Sections of the Florida Bar, and the AAA-CPA.



Joseph Thorndike, is the director of Tax History Project at Tax Analysts and a Visiting Scholar in History at the University of Virginia. He is a regular columnist for Tax Notes magazine and has also written for the New York Times, the Washington Post, the Wall Street Journal, Barron’s, Bloomberg,, the Huffington Post, and various academic journals. Dr. Thorndike is a frequent radio and television guest, appearing on shows for National Public Radio, Fox Business, CBS News, and other broadcasters. He blogs at  Dr. Thorndike’s research explores the political economy of American taxation, with a special focus on the 20th century. He is the author (with Steven A. Bank  and  Kirk J. Stark) of War and Taxes and the editor (with Dennis J. Ventry, Jr.) of Tax Justice: The Ongoing Debate. His new book, Their Fair Share: Why Americans Tax the Rich, will be published by the Urban Institute Press in 2012. His current project, The Money Men, explores the economic stewardship of American political leaders from the Early Republic to the present day.



Alan Zipp, Esq., CPA, is a Certified Business Appraiser, AICPA Accredited in Business Valuation, Certified Fraud Examiner, author, lecturer, and discussion leader for the American Institute of CPAs. Since 1970, he has provided specialized tax and financial planning advice to individuals and small businesses. He has a Master of Science degree in Taxation and has completed graduate work in Management Information Systems at the Wharton School. In addition to tax matters, he has developed a specialty in the area of divorce tax and financial planning and related litigation support services. In 1980, he wrote his first book, Divorce: Tax Facts, and in 1985 his second, Handbook of Tax and Financial Planning for Divorce and Separation, published by Prentice-Hall, Inc. Zipp has written numerous articles and papers on topics ranging from tax matters, litigation support issues, business valuation, and legal issues. He wrote Analyzing the Value of Your Client’s Business: A Short Course for the College for Financial Planning. For more than 20 years, he was an AICPA instructor for various courses including the annual AICPA Corporate and Individual Income Tax Workshops. He regularly presents lectures and seminars before professional organizations including local CPA and Bar associations, national organization conferences, State CPA Societies, and AICPA conferences and seminars. He served on the AICPA steering committee on Divorce where he was involved in the planning of the annual conferences on the CPA’s Role in Divorce Tax and Financial Planning.