Clarkston Capital

Ice Cream Social! Federal Tax Update and The Estate Planner's Guide to Closely Held Business Planning

Date: Monday, February 4, 2019
Time: 11:30am - 4:30pm
Location: Orange Tree Golf Club
Speaker: Sam Donaldson, JD, LL.M., Professor of Law at Georgia State University College of Law

Ice Cream Social!

1st Session: FEDERAL TAX UPDATE: Stay up to date with this informative and entertaining recap of the significant cases, rulings, regulations, and legislation from 2018 and early 2019 relating to federal income, estate, and gift taxes.


2nd Session: THE ESTATE PLANNER’S GUIDE TO CLOSELY-HELD BUSINESS PLANNING: When a client owns a closely-held business, the planner must know the particular traps and opportunities present depending on the entity’s structure. This session will review the planning implications present for each of the three major business entity forms: C corporations, S corporations, and entities taxed as partnerships. Specific topics to be addressed include the §199A deduction for qualified business income, maintaining S corporation elections, and the tax consequences of transitioning the business.

 Samuel A. Donaldson

SAMUEL A. DONALDSON, J.D. University of Arizona; LL.M. (Taxation) University of Florida] is a Professor of Law at Georgia State University in Atlanta. Prior to joining the Georgia State faculty in 2012, he was on the faculty at the University of Washington School of Law in Seattle for 13 years. During his tenure at the University of Washington, he was a five-time recipient of the Philip A. Trautman Professor of the Year award from the School of Law’s Student Bar Association. Professor Donaldson served for two years as Associate Dean for Academic Administration and for six years as the Director of the law school’s Graduate Program in Taxation. He teaches a number of tax and estate planning courses, as well as courses in the areas of property, commercial law and professional responsibility.

 Professor Donaldson is an Academic Fellow of the American College of Trust and Estate Counsel (ACTEC) and a member of the Bar in Washington, Oregon, and Arizona. Among his scholarly works, he is a co-author of the popular West casebook, Federal Income Tax: A Contemporary Approach, and a co-author of the Price on Contemporary Estate Planning treatise published by Wolters Kluwer. Professor Donaldson has served as the Harry R. Horrow Visiting Professor of International Law at Northwestern University and a Visiting Assistant Professor at the University of Florida Levin College of Law.

 An amateur crossword constructor, his puzzles have been published in The New York Times, The Los Angeles Times, The Washington Post, The Wall Street Journal, and other outlets. A perennial contender for People Magazine’s “Sexiest Man Alive” honor, Professor Donaldson was recently notified by email of his selection to receive substantial sums of money from high-level Nigerian business officials in exchange for his bank account information.


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