Brinker to Present on Income Tax Implications at FSP Conference

By Purnell T. Cropper | August 2, 2012

Thomas Brinker, Jr., LLM, CPA, CFE, ChFC, PFS, AEP, Professor of Accounting and Executive Director of the MBA program, will present “Income Tax Implications Using Traditional Estate Planning Techniques” at The Clinic, an in-depth educational meeting of the Society of Financial Service Professionals, on Aug. 17 in Chicago, Ill.

The annual meeting emphasizes investments, financial planning, estate planning, and retirement services, promoting professional development, new strategies and opportunities, and practical knowledge for current financial challenges.

Brinker’s presentation will address some of the income tax issues associated with popular estate planning techniques, including tax conduits such as FLPs and FLLCs and modified conduits such as trusts, with a focus on income shifting and “kiddie tax” implications. He will also discuss recent changes regarding the definition of a passive activity as it pertains to the losses in these vehicles.