Tax Issues for Family Offices: Structuring Options, Income Tax Planning, Allocations, Investments
Recording of a 90-minute premium CLE/CPE video webinar with Q&A
This CLE/CPE course will provide tax attorneys and tax professionals an in-depth analysis of key tax considerations for family offices under current tax law and discuss the potential impact of proposed legislation. The panel will discuss cases and legislation impacting the family office industry, considerations for structuring a family office, selected tax matters, and best practices and developments in the family office industry.
Outline
- Review of family office types and structures
- Overview and comparison of Lender Management and Hellmann cases
- Case study of an indicative family office structure
- Relevant federal tax considerations and impact of proposed legislation
Benefits
The panel will review these and other key issues:
- What are the necessary attributes for a family office activity to rise to the level of a trade or business for tax purposes?
- What are certain tax considerations in structuring family offices?
- How can investment partnerships help assist with the formation of a family office structure?
- How can a family office be funded and operated tax-efficiently?
- How may current proposed tax legislation, if enacted, impact family offices and structuring family offices in the future?
Faculty
Eric Johnson
Tax Partner, Private Wealth
Deloitte Tax
Mr. Johnson is a Tax Partner at Deloitte Tax LLP in Chicago. His 25-year career in public accounting has... | Read More
Mr. Johnson is a Tax Partner at Deloitte Tax LLP in Chicago. His 25-year career in public accounting has focused on serving ultra-wealthy individuals, family groups, family offices, private trust companies, and closely held business owners on tax, estate planning, and financial matters. He currently serves as Deloitte’s Family Office Tax Leader for the U.S. Firm and co-leads Deloitte’s National Family Office Forum at Deloitte University and Deloitte’s Chicago Family Office Forum. He also serves as the senior adviser on Deloitte’s Private Wealth Masters’ Program. He frequently lectures on family office matters and is an author for leading tax publications, including The Tax Adviser, Trusts & Estates, Tax Notes, and Family Office Elite.
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Mark J. Bauters
Senior Manager
Deloitte Tax
Mr. Bauters is a Senior Manager in the Private Wealth Group of Deloitte Tax LLP’s Chicago office. His career... | Read More
Mr. Bauters is a Senior Manager in the Private Wealth Group of Deloitte Tax LLP’s Chicago office. His career in public accounting has been focused on serving ultra-wealthy individuals, family offices, and closely-held businesses on tax, estate planning, and financial matters to help them meet their goals and objectives. He specializes in estate, gift, trust, and charitable planning and provides various consulting services to Family Offices. He has worked closely with numerous family offices across the country, providing insight on legislative developments, assisting with the tax structuring of investments, and helping the family office best serve their clients and family members. He is a member of the National Estate and Gift Tax Review Team at Deloitte.
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