2007 Estate Planning ConferenceJuly 19-21, 2007 ♦ The Southern Pine at Callaway GardensPresented by the GSCPA Estate and Financial Planning Section17 hours CPE ♦ CLU, CLE and CFP® applied for

Plan your next move

Keynote Speaker Sponsor

CALDWELL & WATSON, LLPA T T O R N E Y S A T L AW

Gold SponSorS

2007 Estate Planning Conferencepresented by

the GSCPA Estate and Financial Planning Section

as of May 10, 2007

Keynote Speaker Sponsor

Wilmington TrustGold Sponsor

Caldwell & WatsonDiversified Trust

Peachtree Hills Place

Silver SponsorFinancial Planning Association of Georgia

Breakfast Sponsor

Mellon Private Wealth Management

Exhibitors 1st Global, Inc. Adams Capital, Inc.

Caldwell & Watson Diversified Trust CCH Tax and Accounting

Peachtree Hills Place

Since 1998, this annual conference, designed for estate and financial planning professionals, has provided a forum for the discussion of important estate planning issues and solutions.

This is your opportunity to strengthen your knowledge of estate planning techniques and to apply them to a multitude

of diverse and complex problems.

Callaway Gardens is a peaceful retreat and the Southern Pine is a state of the art conference center that provides the perfect learning environment. The wide variety of activities offers something for everyone. Roam the gardens, relax on the beach, bike the many pathways, or play golf – Callaway has it all. This year’s conference qualifies for 17 hours of

CPE credit, as well as CLE, CLU, and CFP® credit.

Keynote SpeaKer - S. Stacy Eastland Managing Director Goldman, Sachs & Co. (Houston)

Stacy joined Goldman, Sachs & Co. to expand the advisory team working with the firm’s private wealth clients. He currently works with private clients and their own advisors with their strategic wealth management plans, combining a variety of income tax, estate planning and gifting techniques. Prior to joining Goldman Sachs in October 2000, Stacy was a senior partner with Baker Botts, L.L.P. in Houston, Texas. Stacy received his B.S.

(with Honors) from Washington and Lee and his J.D. from The University of Texas (with Honors). Stacy is listed in Who’s Who in America and The Best Lawyers in America (Woodard, White). Stacy has also been listed in Town & Country and in Bloomberg Personal Finance as one of the top trust and estate lawyers in the U.S. Selected as one of ten initial recipients of the Distinguished Accredited Estate Planner award of the National Association of EstatePlanners and Councils (2004). Articles about Stacy’s planning ideas have also been featured in Forbes and Fortune magazines. Stacy is a prominent lecturer throughout the country.

The Estate and Financial Planning Section was the Society’s first section, beginning in 1999. It is dedicated to improving the skills and broadening the expertise of accountants who practice in estate and financial planning.

This Section provides opportunities for networking, learning, and interaction, including the Annual Estate Planning Conference. In addition, members have access to a web site with news and content, a section directory, links to online tools and resources, and opportunities to communicate electronically. Finally, the Section actively monitors new developments in this practice area

and works to ensure members are aware of any changes.

Join this Section on the registration form or online at http://sections.gscpa.org. For more information about sections contact Shannon Cannon,

Sections Coordinator, at 404-504-2937 or scannon@gscpa.org.

What is the Estate and Financial Planning Section?

Thursday, July 19, 20077:30 – 8:30 a.m. Continental Breakfast/Registration Sponsored by Mellon Private Wealth Management

8:30 – 8:35 a.m. Welcome

8:35 – 10:15 a.m. Useful Wealth Transfer Tax QuirksJeffrey Pennell, Emory University School of Law, Atlanta, Ga.Beneath their superficial simplicity, many wealth transfer tax provisions present quirky refinements that challenge our understanding of the actual operation of these complex and poorly-integrated rules. This session illuminates opportunities to exploit these quirks.

10:15 – 10:30 a.m. Break/Exhibits

07 Estate Planning Conference - Sessions

10:30 – 11:45 a.m. New Opportunities, Strategies and Defenses for the Family Limited Partnership TechniqueStacy Eastland, Goldman, Sachs & Co., Houston, Texas

The discussion will include the following: the synergy of using partnerships with charitable planning; the synergyof freeze planning with partnerships; the synergy of life insurance planning with partnerships; the synergy of postmortem planning with partnerships; some of the author’s favorite partnership “fix it” strategies; and selected fundamentals in avoiding income tax problems for owners of partnerships.

11:45 a.m. – 1 p.m. LunchAvoiding or Engaging in Fiduciary and Probate LitigationFloyd Propst, Caldwell & Watson, LLP, Atlanta, Ga.An estate plan is only valuable to the extent it is implemented. Will caveats, ownership of assets and fiduciary misconduct are among the issues that will be covered.

Thursday Golf TournamenT

Green fees are not included in registration fees. Foursomes will be grouped based on handicap scores. If you are interested in playing in this year’s tournament, please register on the conference

registration form and indicate your handicap.

1:10 – 2:25 p.m. Financial Engineering Meets Estate PlanningStacy Eastland, Goldman, Sachs & Co., Houston, TexasThis discussion will explore the ins and outs of modern financial engineering, including the use of derivatives in hedging and modernization of a client’s highly appreciated, marketable assets. The use of derivatives during estate administration and the use of interfamily derivatives to shift wealth from one generation to the next will also be covered.

3 p.m. Annual Golf Tournament On your own

07 Estate Planning Conference - Sessions

at Callaway Gardens

Friday, July 20, 20077:30 – 8 a.m. Continental Breakfast/Registration Sponsored by Mellon Private Wealth Management

8 – 9:40 a.m. Current Events PanelModerator, Mike Hoffman, Hoffman and Associates, Atlanta, Ga.Tony Turner, Cohen Pollock Merlin & Small PC, Atlanta, Ga.Chuck Hodges, Chamberlain, Hrdlicka, White, Williams & Martin, Atlanta, Ga. Jim Underwood, Tarpley & Underwood, PC, Atlanta, Ga.Topics will cover recent developments affecting estate planning including a review of laws, regulations, rulings, cases and techniques which are or soon to be in the limelight. The panel brings a wealth of experience to these topics from a full compliment of backgrounds, including law, accounting, and financial planning. Come ready to learn and participate.

9:40 – 10 a.m. Break/Exhibits

10 – 10:50 a.m. Recent Developments in Deferred Compensation, Split Dollar and Corporate Owned Life InsuranceTony Turner, Cohen Pollock Merlin & Small PC, Atlanta, Ga.There has been significant new regulation of nonqualified deferred compensation, split dollar life insurance and corporate owned life insurance. The income tax penalties for failure to comply with these regulations are severe and there are certain year-end 2007 deadlines. This session will provide an overview of these regulations and penalties as well as real-world examples of how they might apply to your clients.

07 Estate Planning Conference - Sessions

10:55 a.m. – 12:10 p.m. Tax Planning Meets Tax Controversies:How to Plan an Estate in Light of the Current IRS EnvironmentChuck Hodges, Chamberlain, Hrdlicka, White, Williams & Martin, Atlanta, Ga.

12:10 – 1 p.m. Lunch / Golf Awards

1 – 2:40 p.m. De-mystify the Legalese of Trusts!Rebecca Godbey, Bird & Godbey LLP, Atlanta, Ga.The pages and pages of “boilerplate” provisions that lawyers commonly include in trusts may seem like good bedtime reading for insomniacs, but the hereinbefore described provisions may actually have tremendous impact on your clients and their families. Rebecca Godbey will give, devise and bequeath an explanation to you in fee simple of the provisions that likely have you and your clients wondering if their lawyer charges by the word.

07 Estate Planning Conference - Sessions

Estate Planning ConferenceTask Force

Jennifer Jones, SunTrust, Atlanta, Ga., Chair

Samuel Anderson, Samuel G Anderson, CPA, Smyrna, Ga.

Herbert Barnes, Tarpley & Underwood, PC, Atlanta, Ga.

Carmen Burroughs, Aarons Grant & Habif, LLC, Atlanta, Ga.

William Johnson, Babush, Neiman, Kornman & Johnson LLP, Atlanta, Ga.

Nancy Ross, Aarons Grant & Habif, LLC, Atlanta, Ga.

Kenneth Weatherwax, Weatherwax & Associates, CPAs, Norcross, Ga.

Deanna Woodham, Deanna F. Woodham, CPA, Atlanta, Ga.

Saturday, July 21, 20077:30 – 8 a.m. Continental Breakfast/Registration Sponsored by Mellon Private Wealth Management

8 – 8:50 a.m. Investments: Market Update and What’s HotSandra Morelli, Bernstein Global Wealth Management, Atlanta, Ga.The past several years have seen extremely calm investing markets, drivenby rapid global economic growth, robust and widespread corporate profitability, and broad stock market gains. While the consensus outlook for 2007 is for continued global economic expansion, most market watchers expect economic growth to be somewhat slower and corporate profit growth to be less vibrant and widespread. When the market exhibits even brief periods of turbulence, investors, who generally have become complacent about risk, may feel anxious. We will address some of today’s economic and market-related issues and discuss the importance of building a diversified portfolio of assets designed to allow investors to participate in the markets’ gains while minimizing risk.

07 Estate Planning Conference - Sessions

8:55 – 10:10 a.m. Life Insurance & Annuities – Help us help our clients decide what is best for themMichael Brink, Nease, Lagana, Eden & Culley, Atlanta, Ga. Life Insurance may be the most owned, least understood of all financial tools. Often absent in the selection of insurance advisors or products is the depth of due diligence and analysis found for investments or other wealth enhancement or preservation strategies. It is this lack of quantitative analysis that has led to confusion, disappointing performance and numerous myths and misconceptions regarding insurance.

This presentation, developed in conjunction with the country’s leading advisory firm to family offices, examines the numerous uses of life insurance, from basic to complex; changes that have occurred in the industry rendering past “truths” no longer valid; little known issues that can negatively impact a policy’s performance; problems and issues of larger insurance acquisitions; and insight into the “right” questions to ask when providing guidance in the insurance making process.

07 Estate Planning Conference - Sessions

10:10 – 10:25 a.m. Break/ Exhibits

10:25 a.m. – 12:10 p.m. Estate and Tax Planning from 2007-2011 - Confusion Reins!Jeff Scroggin, Scroggin & Company, PC, Roswell, Ga. When EGTRRA was passed in 2001, most advisors expected that permanent estate tax reform would have been adopted by now. If the pre-EGTRRA rules are automatically reinstated in 2011, there will be a sharp increase in both the number of taxpayers subject to an estate tax and the amount of the estate taxes paid. Unfortunately, no one really knows what Washington will do over the next 42 months. Jeff Scroggin has written and spoken extensively on this subject and will provide practical advice on how advisors and their clients should plan their estates during this time of tax uncertainty - including the need (by the end of 2007) of many estates to plan for a return to the pre-EGTRRA rules.

Items to Note Internet registration available at http://cpe.gscpa.org

Fax a completed registration form with credit card information to 404-237-1291

Call the GSCPA Customer Service at 404-231-8676 or 800-330-8889, Opt. 3

to place a credit card order.

Mail your completed registration form with credit card information or a check made payable to the Georgia Society of CPAs to GSCPA, Atlanta Financial Center, North Tower, Suite 400, 3353 Peachtree Road, Atlanta, GA 30326-1414

Special Request: If you have a specific dietary or other need, please contact the CPE Department at least one week prior to the conference at 404-231-8676, Opt. 3 or 800-330-8889, Opt. 3.

Cancellation Policy: Cancellations/Transfers made up to 3 business days before a conferenceare subject to a $20 administration fee; Cancellations/Transfers made within 3 business days are

subject to a $50 administration fee; No refunds or transfers of course fee will be made after the date of the course; No-shows forfeit entire registration fee.

Early Registration Fee: Applicable when registration is received by the GSCPA prior to the early registration date.

If you have special needs under the Americans With Disabilities Act, please attach a written description or call 404-231-8676, Opt. 3, or 800-330-8889, Opt. 3.

The lodGe and spa aT Callaway Gardens

Hotel Information (Cut-off date June 18, 2007)To make reservations call 800-543-7121 or 706-663-2281.

Mention you are with the GSCPA in order to receive the discounted rate. Mountain Creek Inn Standard Room $105 The Lodge & Spa Guest Room $219

The Cottages Lock off Bedroom $149 The Cottages Two Bedroom Cottage $330

Choose from 3 different accomodations at Callaway Gardens.The Southern Pine Cottages, The Mountain Creek Inn,

and the new Lodge and Spa.

• Golf • Spa • Swimming • Fishing • Cycling • Butterfly Center •

Personal Information

Name MI Last Member #

Company/Firm Name

Address

City State Zip

Phone Fax Email

1

Registration confirmation: Mail OR Email

Check here if your registration includes a change of address.

Payment Information - Full payment must accompany registration form Use Money on Account Amount: $

Check for $ made payable to GSCPA.

Amount to charge credit card $

Discover MC AMEX VISA Personal Card OR Company Card

Card Number Exp Date (required)

Signature

Name as it appears on card

Pricing InformationMember Early Registration Fee by June 28, 2007: Applicable when registration is received by the GSCPA prior to the cut-off date.

#13000 $389

2

Member Standard Registration Fee after June 28, 2007:

#13000 $419

3

Non-MemberEarly Registration Fee by June 28 2007:

Applicable when registration is received by the GSCPA prior to the cut-off date.

#13000 $439

Non-MemberStandard Registration Fee after June 28, 2007:

#13000 $469

Code: GIFT

Thursday, July 19 - Golf Tournament Registration 4

Yes, I would like to participate in the golf tournament (Not included in registration fee)

Handicap:

Check here if you are a current section member. Current members of the Estate and Financial Planning Section receive $20 off the early registration fee if received before the early registration deadline.

Check here if you are a GSCPA member in good standing and would like to become a member of the Estate and Financial Planning Section to receive the $20 off the early registration fee (section membership is free.)

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