Advanced Tax Institute 2022 – Estate Planning Issues (Day 2)


Join the MSBA Section of Taxation Law and the MACPA for an all new Advanced Tax Institute (ATI) Day 2: Estate Planning Tax Issues on Tuesday, November 8th at 8:30 am! 

Get the latest from experienced faculty on hot topics such as:

  • In Marriage QDROS
  • State / Federal Tax Controversies
  • Dual Citizenship and Foreign Beneficiaries
  • And more!

Please note – materials for this event will be provided electronically ONLY. Please feel free to bring your own device to view the materials. We recommend that you download them prior to the event date rather than onsite.


6.5 hours of credit with the surrounding MCLE states will be offered per day.

Martin’s West
6817 Dogwood Rd
Baltimore, MD 21244 US
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Event Information
Nov 8, 2022
8:30 am - 4:15 pm EDT
Martin’s West
6817 Dogwood Rd
Baltimore, MD 21244 US
Total CLE Credits


Day 1

8:30 am
The In Marriage QDRO - Controlling Qualified Funds

An In Marriage QDRO® allows a married couple to access qualified funds at any time and in any amount without penalty or restriction. The legal basis incorporates the ability of spouses to contract under state domestic relations law with the enforcement mechanism of a Qualified Domestic Relations Order (QDRO) under federal law. The presentation will provide a brief overview of the statutory and jurisprudential authorities allowing for an In Marriage QDRO® (IMQ), then get into the most common applications. These applications include delaying RMDs by transferring funds to a much younger spouse, obtaining a pension lump sum before new actuary table devalue national pensions, saving a pension in Long Term Health Planning and asset diversification by removing 401k funds to a privately managed IRA account ahead of retirement.

Marcus Foote, Esq., Partner,  Kuehne & Foote, APLC

10:10 am
10:20 am
Annual Federal Tax Update

Panelists will discuss recently issued and expected federal tax regulations and other IRS guidance relevant to estate planners. In addition, panelists will analyze and explain important developments in the case law from the past year. Since this program is being held on election day, we won’t be able to comment on the impact of the election, but the panelists will comment on recently enacted 2022 legislation.

Meghan M. Federman, J.D.,  Associate, Beth Shapiro Kaufman, J.D. Member, and Megan E. Wernke, J.D., Member, Caplin & Drysdale

12:00 pm
12:45 pm
Fundamentals and Hot Topics in State / Federal Tax Controversy

This session will cover the fundamentals of tax controversy such as audits, appeals, and collection alternatives to liens and levies.  This panel will also discuss hot topics in enforcement such as cryptocurrency, conservation easements, and the Inflation Reduction Act. 

John Pontius, Esq., Founder, Pontius Tax Law, PLLC
Timothy Wagner, Esq., CPA, Tax Partner, Nelson Mullins

2:25 pm
2:35 pm
Dual Citizenship

In today’s increasingly global environment, U.S. accounting and legal professionals are encountering more private clients with international assets and planning needs.  This presentation will provide a general framework for understanding the U.S. tax and treaty environment applicable to these types of clients as well as a discussion of multi-jurisdictional estate planning and options for coordination the disposition of assets in multiple jurisdictions.

Elizabeth Morgan, J. D. , Attorney, Elizabeth Morgan & Associates, LLC

4:15 pm
Program Adjourns


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Advanced Tax Institute 2022 – Estate Planning Issues (Day 2)