Combine Business with Pleasure

Saturday and Sunday April 22nd & 23rd are yours – you can write them off even though no business was conducted those days because it's cheaper to stay in PR than to fly home and back for Monday. Travel the island on tax-deductible dollars!

The conference is being held at the Sheraton Hotel in Old San.

Sheraton Old San Juan Hotel
100 Brumbaugh Street 
San Juan, Puerto Rico 00901

Book your own place in Old San Juan or Condado, no hotel room block (those are a nightmare in PR).

If booking an Airbnb, feel free to run the address by us first. Some of the Airbnb locations are, umm, not as advertised. Great & legit Airbnb's are widely available. Upon request, we'll help you screen out the few dogs.

 The meeting space shall be a cheap Uber from those locations.

LOTS of Q&A. About half the time at the conference is off-the-clock Q&A. Ask your SDIRA (and 401k, HSA, etc.) questions!

Our Agenda:

Friday, April 21st:

9:00 am

Choice of Retirement Account (IRA, SEP, SIMPLE, 3 types of 401(k), Defined Benefit Plan, which combination is best for you?). Contribution rules: How to stuff $300k+ per year into these accounts. How to contribute The Max to two 401k's per person. How to have self-directed 401k's with employees. Roth or Traditional or Both? Roth conversion discounting methods. Rollover Business Start-Up's (ROB's).

10:30 am

15-minute break

10:45 am

Choice of Retirement Account, continued.

11:30 am

Red-Headed Stepchildren: Health Savings Accounts & Coverdell Educational Savings Accounts. Massive list of things HSA can pay for; CESA for K-12, university, and personal home computing needs.

12:15 pm

Lunch on your own

1:15 pm

Prohibited Transaction Rules, we'll take a detailed walk through the relevant parts of Code Section 4975 – Very important, most discussions of PT Rules are grossly inadequate. Free-Flow Q&A – This topic is that one that gives rise to the vast majority of IRA questions in my practice.

3:00 pm

15-minute break

3:15 pm

"Checkbook LLC's" – When are they worth the hassle, IRS traps, drafting tips, how most CBLLC's could kill your IRA, errors most CBLLC promotors make. Also: Blocker Corporations to Save on UBIT, Preferred Dividend LLC's to avoid UBIT on borrowing. Upsides & Downsides (and there are) of IRA's partnering together. When Personal Property Trusts are better than LLC's – and when they are not. Who should manage it?

5:00 pm

End of Friday Class

Monday, April 24th:

9:00 am

Unrelated Business Income Tax (UBIT) – What is it? How to avoid it, when to be thankful for it. Shared Appreciation Mortgages to avoid UBIT. 20% UBIT rates vs 37% rates. IRS Form 990-T tricks & traps.

9:45 am

"Skin in the Game" – The Mazzei case, assignments, options, and "options"

10:05 am

More Money into the IRA: Excess contributions; emergency loans to the IRA.

10:30 am

15-minute break

10:45 am

My favorite technique to make a $5,000 IRA into a $100,000 IRA. Avoiding "feet of clay" & when "The Perfect is the Enemy of the Good".

11:00 am

What I have seen in Audits & Tax Court. Very few attorneys have this kind of experience. It heavily influences my planning & sense of probabilities. Why judges' politics matter to your IRA – a lot.

12:00 pm

Lunch on your own

1:00 pm

Inherited IRA's. Old Rules, New Rules, the Meaning of "Inherit".

1:30 pm

Open Discussion, Q&A, Free-For-All

3:00 pm

15-minute break

3:15 pm

Open Discussion, Q&A, Free-For-All

5:00 pm

Class Adjourns

WHAT PAST ATTENDEES HAVE SAID