USC 2020 Tax Institute

January 27, 2020
Millennium Biltmore Hotel Los Angeles

506 S Grand Ave
Los Angeles, CA 90071

Over 500 professional peers will converge to address cutting-edge tax issues affecting corporations, privately held companies, partnerships and real estate, individuals, tax ethics, enforcement and compliance, and estate planning.

Three Greenberg Glusker LLP Partners, Laura Zwicker, Sky Moore, and Stefanie Lipson will present at this highly-regarded conference.

Planning and Pitfalls with SLATs
Many individuals are establishing Spousal Lifetime Access Trusts (“SLATs”), which on their face, seem a neat solution to achieve a client’s dual goals of utilizing the increased lifetime gift tax exemption while retaining access (albeit indirectly through one’s spouse) to the assets contributed to the trust. However, there are a myriad of tax and non-tax complexities that clients and their advisors must consider before engaging in SLAT planning. Join our expert speakers as they chart a path through the tax and non-tax pitfalls of SLAT planning:

  • Domingo P. Such, III, Perkins Coie LLP Chicago, IL
  • Laura A. Zwicker, Greenberg Glusker

Entertainment Industry Tax Update
Learn about recent federal and California tax developments affecting the entertainment industry, including Sections 199A, 168(k), foreign tax provisions (Section 367, GILTI, FDII, Subpart F), limitation on business losses, exchange of sports player contracts, California sourcing rules for royalties and services, and California’s AB 5 on the classification of employees and the impact on loan-outs.

  • Bradford S. Cohen, Jeffer Mangels Butler & Mitchell LLP
  • Rick Rosas, PwC
  • Michael H. Salama, Lead Tax Counsel, The Walt Disney Company
  • MODERATOR: Schuyler M. Moore, Greenberg Glusker

In the Land of OZ: Are Opportunity Zones Enchanting for Estate Tax Planning?
This session will briefly review Qualified Opportunity Zone (QOZ) requirements, the latest proposed regulations and their application to common estate and gift tax planning techniques. Hear from the speakers as they review ownership of QOZs through grantor and non-grantor trusts, split interest trusts, the ability to gift QOZs and the impact of an owner’s death during the QOZ fund life. Although the session covers, when relevant, the income tax benefits of QOZs, transfer tax is the focus.

  • David J. Herzig Ernst & Young LLP Dallas, TX
  • Stefanie J. Lipson Greenberg Glusker