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EPCNYC: Evening Program & Dinner 11.29.16
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Join EPCNYC for the second of our four evening programs.

When: 11/29/2016
5:30 pm - 8:00 pm
Where: Union League Club
38 E 37th St
New York 10016
United States
Contact: Amber Pusatere

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Join the Estate Planning Council of New York City for the second evening program of the 2016-2017 membership year! Paul S. Lee to present.


"Modern Uses of Partnerships in Estate Planning"

ATRA has vaulted income tax planning and tax basis management to the forefront of estate planning. The IRS has issued Proposed Section 2704 Regulations that could severely limit valuation discounts in the future. Family entities taxed as partnerships are still the idea vehicle in this new paradigm.

This presentation will discuss how partnerships (and disregarded entities) can be used to:

Change the basis of assets and maximize the "step-up" in basis;
Defer and shift tax items (income and deductions);
Diversify concentrated stock positions with little or no tax;
Dispose of those pesky installment notes currently in the grantor's estate; and
Transfer wealth in a world of diminishing valuation discounts.

About our Speaker 

Paul S. Lee is a Managing Director and Senior Regional Wealth Advisor with The Northern Trust Company.  Prior to joining Northern Trust, he was at Bernstein Global Wealth Management as National Managing Director, and a partner in the Atlanta-based law firm of Smith, Gambrell & Russell, LLP.

Mr. Lee received a B.A., cum laude, in English and a B.A. in chemistry from Cornell University, and a J.D., with honors, from Emory University School of Law, where he was notes and comments editor of the Emory Law Journal; he also received an LL.M. in taxation from Emory University.  Mr. Lee was the recipient of the Georgia Federal Tax Conference Award for Outstanding Tax Student and the Ernst & Young Award for Tax and Accounting.  In 2014, Mr. Lee was inducted into the NAEPC Estate Planning Hall of Fame®, and designated an Accredited Estate Planner® (Distinguished).

A frequent lecturer and panelist on investment planning, tax and estate planning, Mr. Lee has spoken at the Heckerling Institute on Estate Planning, ACTEC National Meeting, Southern Federal Tax Institute, USC Institute on Federal Taxation, Southern California Tax & Estate Planning Forum, Notre Dame Tax and Estate Planning Institute, AICPA National Tax Conference, and the AICPA Advanced Estate Planning Conference. His articles have been published by The ACTEC Law Journal, BNA Tax Management Estates, Gifts & Trusts Journal, BNA Tax Management Memorandum, Estate Planning Journal, Trusts & Estates, Estate Planning & Community Property Law Journal, The Practical Tax Lawyer, Major Tax Planning, and the Emory Law Journal.  Mr. Lee co-authored the law review article, “Retaining, Sustaining and Obtaining Basis,” which was awarded Outstanding Law Review Article in 2016 by the Texas Bar Foundation.

He is on the Editorial Board of The Practical Tax Lawyer, a member of the Advisory Committee of the Heckerling Institute on Estate Planning, and the Wilson Society Advisory Council for the Hospital for Special Surgery in New York City.




Contact  the EPCNYC Office to find out how you can increase your visibility at the Second Evening Program of the year.

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