May 19-20, 2008 – James M. Mackey and Gary A. Zwick provided clients with answers to their sophisticated LLC questions at the NBI seminar, “Advanced LLC Issues,” which was held in Cuyahoga Falls on May 19, 2008 and again in Cleveland on May 20, 2008.
September 19 , 2007 - A "Continuing Legal Education Seminar" through the Cuyahoga County Bar Association on Pet Trusts, Lacie L. O'Daire.
June 7, 2007 - National Center for Family Business, “Tax Traps you can Avoid, Cleveland, OH, Gary A. Zwick
June 5, 2007 - Ohio Society of CPAs, “Fundamentals of Family Limited Partnerships, Cleveland, OH, Gary A. Zwick
May 14, 2007 - National Business Institute, “Advanced Tax Issues for LLCs,” Independence, OH, Gary A. Zwick
April 26, 2007 - Great Lakes Federal Tax Institute, “Building Flexibility into the Irrevocable Life Insurance Trust.” Cleveland, OH, Gary A. Zwick
February 22, 2007 - Ohio Society of CPAs, “Soup-to-Nuts Tax Planning for Closely Held Businesses,” Cleveland, OH, Gary A. Zwick
November 7, 2006 - National Center for Family Business, “Tax Planning: Cradle to Grave for Closely Held Family Businesses,” Aurora, OH, Gary A. Zwick
November 8, 2006 - Ohio Northern University, “Estate, Business and Financial Planning Continued Education Seminar,” Ada, OH, Gary A. Zwick
October 25, 2006 - Boy Scouts of America, “Family Limited Partnerships,” Cleveland, OH, Gary A. Zwick
October 20, 2006 - Cleveland Estate Planning Institute, “Partnership Interests in Estate and Trust Administrations,” Independence, OH, Gary A. Zwick
October 18/19 2006 - Federal Tax Symposium, Moderator, Advanced Federal Tax Planning Symposium,” Columbus, OH, Gary A. Zwick
September 22, 2006 - National Center for Family Business, “More Tax Magic,” Aurora, OH, Gary A. Zwick
September 21, 2006 - Accounting Show, Ohio Society of CPAs, “Tax Planning for High Net Worth Individuals,” Cleveland, OH, Gary A. Zwick
August 28, 2006 - Euclid General Hospital, “Avoiding the Estate Tax Trap,” Euclid, OH, Gary A. Zwick
August 24, 2006 - National Center for Family Business, “Unusual Tax Planning Ideas for Family Business Owners, Hudson, OH, Gary A. Zwick
July 25, 2006 - AICPA, Advanced Estate Planning Conference, “Family Limited Partnerships,” San Diego, CA, Gary A. Zwick
May 18, 2006 - Mahoning Shenango Valley Estate Planning Council, “Effective Uses of the Intentionally Defective Trust” and “Zeroed-Out Grantor Retained Annuity Trust,” Mahoning Valley, OH, Gary A. Zwick
May 5, 2006 - Northern Ohio Planned Giving Council, “Tax Issues Arising from Charitable Trusts and Gift Substantiation Requirements,” Cleveland, OH , Gary A. Zwick
May 11, 2006 - Lorman Education Services; "Second Annual Great Lakes Federal Tax Institute", Overview, Gary A. Zwick
February 16, 2006 - "Current Thinking on Family Limited Partnerships", FPA Northeast Ohio Chapter, Gary A. Zwick.
February 2, 2006 - National Center for Family Business, “Avoiding the estate tax trap,” Aurora, OH, Gary A. Zwick.
November 18, 2005 - Kentucky Society of CPAs; “Building Flexibility into the Typical Irrevocable Life Insurance Trust,” Louisville, KY, Gary A. Zwick.
November 16, 2005 - "Advanced Tax Planning In Ohio: Planning For High Income Individuals", Clarion Hotel Conference Center Cleveland South in Independence, Ohio, James M. Mackey.
November 4, 2005 - Lorman Education Services; “Advanced Estate Planning for the Elderly,” “Planning for Non-Citizens,” “Sale to a Grantor Trust and Variations” and Zeroed-Out Grantor Retained Annuity Trust,” Cleveland, OH, Gary A. Zwick.
September 01, 2005 - Cleveland Financial Group, Planning Expo, “Estate Planning, Trust Protectors and Life Insurance Annuity,” Cleveland, Ohio, Gary A. Zwick.
August 18, 2005 - Lorman Education Services, “Use of Trusts in Estate Planning: Tax Reasons for Using Trusts: Typical Types of Trusts; Income Taxation and Issues Related to Naming Trusts as Beneficiaries of Retirement Plan Accounts,” Cleveland, Ohio, Gary A. Zwick.
July 17-20, 2005 - AICPA Estate Planning Conference, “Family Limited Partnerships,” Toronto, Canada, Gary A. Zwick.
May 17, 2005 - Cleveland Bar Association; “New Circular 230 Rules and Expected Effect on Estate Planning Practice,” Cleveland, OH, Gary A. Zwick.
April 12, 2005 - Estate Planning Council of Cleveland, “Navigating a Transfer Tax Audit,” Cleveland, OH, Gary A. Zwick.
March 8, 2005 - National Center for Family Business Leadership Academy; “Avoiding Transfer Tax Traps,” Cleveland, Ohio, Gary A. Zwick.
December 13, 2004 - National Business Institute; “Impact of Economic Growth and Tax Relief Reconciliation Act of 2001 on Estate Planning,” Cleveland, OH, Gary A. Zwick.
November 17, 2004 - National Center for Family Business; “Tax Planning Ideas for High Income Individuals,” Hudson, OH, Gary A. Zwick.
November 9, 2004 - nstitute for Continuing Professional Education, Inc., 2004 Federal Tax Symposium; “Estate Planning”, Gary A. Zwick.
November 5, 2004 - “Advanced Estate Planning for the Elderly,” “Planning for Non-Citizens,” “Sale to a Grantor Trust and Variations,” and “Zeroed-Out Grantor Retained Annuity Trust,” Lorman Education Services, Gary A. Zwick / James M. Mackey.
September 9, 2004 - “Advanced Partnerships, LLCs and LLPs: Organization and Operations,” Lorman Education Services, Gary A. Zwick / James M. Mackey.
July 8, 2004 - Cleveland Financial Group Planning Expo; “Estate Planning and Issues; Hudson, OH, Gary A. Zwick.
May 26, 2004 - 8th Internal Revenue Service Conference on Federal Tax Wealth Transfer Taxation; “Annual Section 2503(b) Present Interest Exclusion,” Cleveland, OH, Gary A. Zwick.
May 21, 2004 - Lorman Education Services; “Use of Trusts in Estate Planning in Ohio,” Independence, OH, Gary A. Zwick.
March 19, 2004 - National Business Institute; “Sophisticated Estate Planning Strategies for the Advanced Practitioner in Ohio,” Cleveland, OH, Gary A. Zwick.
March 11, 2004 - National Center for Family Business; “Avoiding the Estate Tax Traps,” Hudson, OH, Gary A. Zwick.
March 8, 2004 - Cleveland Marshall Law Alumni Association; “Elder Law/Estate Planning Law,” Cleveland, OH, Gary A. Zwick.
February 1-3, 2004 - The Group 2004 Annual Meeting; “Advanced Estate Planning for the Elderly,” Orlando, FL, Gary A. Zwick.
January 30, 2004 - “Fringe Benefits for Professional Corporations,” ABA Tax Section Closely Held Business Section, Mid-Year Meeting, Gary A. Zwick.
December 5, 2003 - Half Moon Seminars; “Drafting Revocable Trusts,” Middleburg Heights, OH, Gary A. Zwick.
November 13, 2003 - Lorman Education Services; “Eight Great Estate Planning Ideas,” Cleveland, OH, Gary A. Zwick
October 21, 2003 - OSCPA Advanced Estate Planning Conference; “Estate Planning for Retirement Assets,” Columbus, OH (11/5/03)OSCPA Advanced Federal Tax Symposium; “Tax Planning for High Income Individuals,” Dublin, OH, Gary A. Zwick
September 18, 2003 - National Business Institute; “Advanced Estate Planning Techniques,” Cleveland, OH, Gary A. Zwick
August 21, 2003 - American Society of Pension Actuaries; “Benefits Workshop, Estate Planning for Retirement Plans,” Independence, OH, Gary A. Zwick
June 20, 2003 - Lorman Education Services; “Business Succession and Estate Planning for Owners of Closely Held Businesses,” Cleveland, OH, Gary A. Zwick
January 31, 2003 - Lorman Education Services; “Primer on Estate Planning in Ohio,” and “Planning for the Unmarried Client,” Cleveland, OH, Gary A. Zwick
November 18, 2002 - Lorman Education Services; “Eight Great Estate Planning Techniques,” Independence, OH, Gary A. Zwick
October 24, 2002 - Half Moon Seminars; “Drafting Revocable Trusts,” Strongsville, OH, Gary A. Zwick
October 24, 2002 - Catholic Diocese Charitable Planning Seminar; “Intentionally Defective Trusts,” Cleveland, OH, Gary A. Zwick
July 30, 2002 - Lake County Bar Association; “Sales to Defective Trusts,” Painesville, OH, Gary A. Zwick
June 19, 2002 - Lorman Education Services; “Business Succession and Estate Planning for Owners of Closely Held Businesses,” Independence, OH, Gary A. Zwick
May 23, 2002 - Sterling Education; “Fundamentals of Estate Planning;” Cleveland, OH, Gary A. Zwick
February 14, 2002 - National Business Institute; “Successful Wealth Transfer Techniques in Ohio,” Cleveland, OH, Gary A. Zwick
December 4, 2001 - Ohio Society of CPAs Cleveland Chapter CPE Day, “Asset Protection,” Independence, OH, Gary A. Zwick
October 18, 2001 - Ohio Society of CPAs, Advanced Federal Tax Symposium, “Family Succession Issues” co-presentation with Donald Jonovic, Ph.D., Columbus, OH, Gary A. Zwick
September 7, 2001 - Planned Giving Council of Cleveland Ohio, “Estate Planning Provisions of the 2001 Tax Act,” Independence, OH, Gary A. Zwick
July 26, 2001 - Cleveland Museum of Art, “Estate Planning Provisions of the 2001 Tax Act,” Cleveland, OH, Gary A. Zwick
June 14, 2001 - National Business Institute, Advanced Estate Planning Techniques in Ohio, What’s New and What’s Left in Sophisticated Estate Planning,” Eastlake, OH, Gary A. Zwick
May 23, 2001 - Cleveland State University, 7th Wealth Transfer Seminar; Panelist with IRS Valuation Expert, Dr. Mukesh Bajaj, Cleveland, OH, Gary A. Zwick
March 2, 2001 - Financial Planning Association, 2001 Annual Retreat, “Planning for the Very Elderly Client,” Tampa, FL, Gary A. Zwick
August 25, 2000 - Ohio State Bar Association, “Uses of Trusts in Estate Planning,” Cleveland, OH, Gary A. Zwick
June 22, 2000 - Akron CPA Study Group; “Electing Small Business Trusts,” Akron, OH, Gary A. Zwick
June 7, 2000 - National Center For Family Business, Breakfast Series; “Tax and Estate Planning for Family Businesses and Their Owners,” Hudson, OH, Gary A. Zwick
May 16, 2000 - Cleveland Bar Association, Estate Planning, Probate and Trust Law Section; “Income Tax Planning Aspects of Continuing Case Study,” Cleveland, OH, Gary A. Zwick
January 19, 2000 - The Group, Inc.; “ Choice of Entity for a Small Business ,” San Diego, CA, Gary A. Zwick
December 13, 1999 - Akron Tax and Estate Planning Council; “Sales to Defective Trusts Revisited,” Akron, OH, Gary A. Zwick
August 19, 1999 - Ohio State Bar Assn. CLE Institute; “Estate Planning for S Corporations & LLCs,” Cleveland, OH, Gary A. Zwick
June 10, 1999 - OSCPA Technical Forum; “Qualified Family-Owned Business Deduction,” Independence, OH, Gary A. Zwick
March 6, 1999 - CSU Law School; “Income Tax Planning for the Small Estate,” Cleveland, OH, Gary A. Zwick
November 6, 1998 - Cleveland Estate Planning Institute; “Income Taxation of Estates & Trusts,” Cleveland, OH, Gary A. Zwick
June 22, 1998 - Jewish Welfare Fund-Charitable Tax Seminar; “Panel Case Study on Estate Planning,” Beachwood, OH, Gary A. Zwick
May 27, 1998 - Cleveland State University-Cleveland-Marshall College of Law-Wealth Transfer Seminar; “Panel Discussion with IRS on Current Issues in the Use of Family Limited Partnerships,” Cleveland, OH, Gary A. Zwick
December 9, 1997 - Estate Planning Council of Cleveland; “Estate Planning with S Corporation in Light of New Law,” Cleveland, OH, Gary A. Zwick
November 25, 1997 - Society of Estate Analysts; “Tax Planning for S Corporations,” Cleveland, OH, Gary A. Zwick
July 19, 1997 - Union Central Life Insurance Co., training for 45 top agents; “Estate Planning Issues for Family Business Owners with Emphasis on S corporations,” Cincinnati, OH, Gary A. Zwick
February 19, 1997 - Lake Erie College Family Business Group; “Sales to Defective Trusts,” Painesville, OH, Gary A. Zwick
October 8, 1996 - Case Western Reserve University, Family Business Panel; “Sales to Defective Trusts,” Cleveland, OH, Gary A. Zwick
February 26, 1996 - Akron Tax & Estate Planning Council; “Sales to Defective Trusts,” Akron, OH, Gary A. Zwick
September 21, 1995 - OSCPA Accounting Show; “GRATs, GRUTs & GRITs, Planning Tools you Cannot Afford to be Without,” Cleveland, OH, Gary A. Zwick
September 20, 1995 - OSCPA Accounting Show; “Special Tax Problems in Transferring a Family Business,” Cleveland, OH, Gary A. Zwick
June 21, 1995 - Southwest Community Health Foundation; “Charitable Gift Annuities,” Cleveland, OH, Gary A. Zwick
April 10, 1995 - Cigna Financial; “Special Tax Problems in Transferring a Family Business,” Cleveland, OH, Gary A. Zwick
October 20, 1994 - Beechmont Country Club; “Family Transition Planning,” Pepper Pike, OH (3/15/95) OSCPA Ohio Accounting Show; “Special Tax Problems in Transferring a Family Business,” Cleveland, OH, Gary A. Zwick
September 27, 1994 and October 17, 1994 - Southwest Community Health Foundation; “Estate Planning Made Simple,” Cleveland, OH, Gary A. Zwick
May 25, 1994 - Fifth Annual IRS Cleveland District Director’s Conference on Federal Wealth Transfer Taxation; “Continuing Errors and Problems in Filing Fiduciary Income Tax Form 1041 Panel with IRS counterpart,” Cleveland, OH, Gary A. Zwick
February 10, 1994 - OSCPA Outlying Areas Caucus Group; “How to Prepare a Fiduciary Tax Return,” Willoughby, OH, Gary A. Zwick
Jaunary 27, 1994 - The Group Annual Meeting; “Valuation Discounts,” Houston, TX, Gary A. Zwick
January 19, 1994 - Cleveland Bar Association, Banking & Corporate Law Section; “Panel Discussion on Family Business Succession,” Cleveland, OH, Gary A. Zwick
September 17, 1993 - Youngstown State University-State/Local Taxes & Federal Estate Taxes Seminar; “Estate Freezes After Chapter 14: What’s Left,” Youngstown, OH, Gary A. Zwick
May 7, 1992 - Council of Smaller Enterprises; “Panel on Family Business Succession,” Cleveland, OH, Gary A. Zwick
January 20, 1991 - Council of Smaller Enterprises (COSE); “Estate Planning Case Study Panel Member,” Cleveland, OH, Gary A. Zwick
December 13, 1990 - Greater Cleveland Chapter of the Ohio Society of Enrolled Agents; “Uses of Revocable Trusts in Estate and Probate Planning,” Cleveland, OH, Gary A. Zwick
May 21, 1990 - Jewish Community Federation Endowment Fund 22nd Annual Charitable Tax Seminar; “Succession Planning,” Cleveland, OH, Gary A. Zwick
March 2 and February 16, 1990 - Ohio Academy of Trial Lawyers 1990 Family Law Seminar; “Estate Planning Considerations in Divorce,” Cleveland, OH (March 2, 1990), Columbus, OH and (February 16, 1990), Gary A. Zwick
November 30, 1989 - Cuyahoga County Bar Association Family Law Section; “Estate Planning Considerations in Divorce,” Cleveland, OH, Gary A. Zwick
July 17, 1989 - National City Bank In-House Training Class on Estate Planning, Gary A. Zwick
September 30, 1988 - OSCPA Personal Financial Planning Conference; “Estate Freezes After the Revenue Act of 1987: What’s Left?,” Columbus, OH, Gary A. Zwick ptember 30, 1988)
September 26, 1988 - DFK International Accountancy Group 8th Annual Tax Conference; “Estate Freezes,” Boston, MA, Gary A. Zwick
January 24, 1987 - Council of Smaller Enterprises (COSE) Estate Planning Weekend Case Study, Cleveland, OH, Gary A. Zwick
August 1986 - OSCPA Northeast Caucus Group; “Uses of Trusts in Estate Planning,” Cleveland, OH, Gary A. Zwick |
