Institute Agenda

Sunday, January 30

Registration: 5:30 pm-7:30 pm, ET

Monday, January 31

8:00-9:50 am, ET

Deferred Installment Sales Trust: No Pain with Your Gain!

Dawn Hallman, JD


A deferred installment sales trust (IST) is an emerging alternative to the Section 1031 exchange, wherein the taxpayer has the opportunity to defer the gain on a sale without the restrictions of a Section 1031.  An IST is an irrevocable trust that utilizes the installment sale treatment under IRC Section 453 in order to defer the taxes due on the sale of a business, real estate, or other highly appreciated taxable assets.  The IST can safely diversify and let your money keep working hard, so you don't have to!



  • A proven strategy to sell highly appreciated real estate, assets, or a business, and defer the capital gains

  • How a deferred installment sales trust works, together with identifying the core structure and learning the pitfalls to avoid

  • What happens after the sale, and how the IST continues to operate, invest, and pay out

  • How the IRS treats installment sales, and when are they at risk for attack



10:00-11:50 am, ET

Buy-Sell Agreements are Not Enough: Complete Planning for Business Clients

John Brown


When you help your business-owner client implement a buy-sell agreement, you may think that your job is done, and you can move on. However, for a full-service professional advisor, the real work is just beginning. Can one owner retire 5 years from now? Will the company survive without its founder? How does the buy-sell agreement impact the owners’ ability to sell the business down the road? What if there is only a single, 100 percent owner and no one to enter into a buy-sell? These and many other issues can be addressed through comprehensive business continuity planning. Your business clients will thank you for filling in the gaps.  

1:00-3:50 pm, ET

Opportunities for Business Owners in 2022 & Beyond

Andrew Rinn, JD, CFP®, CLU, ChFC


Tax changes, economic events, and rapidly evolving regulations have all “conspired” to create a challenging environment for business owners.  Now, more than ever, these clients are looking to their financial professional as the sole source of information regarding how to accomplish their goals.  This session will untangle the confusion and provide clear and concise strategies that will help today’s advisors become an indispensable resource for their business owner clients.

You will learn:

  • The increased expectations of today’s financial professional to help solve their clients’ business planning needs

  • The current marketplace of strategies to help clients achieve their needs

  • How advisors may distinguish themselves by providing guidance on the latest techniques geared towards business owners 

Tuesday, February 1


8:00-9:50 am, ET

Navigating the Complexities of Social Security

Joe Elsasser, CFP


For many retired Americans, Social Security is a crucial source of income. However, the extensive rules and regulations surrounding the program can make determining the right time to claim benefits incredibly difficult. This presentation will examine the complexity of the Social Security system and the program's future given well-established funding problems. Learn how you can add significant value by helping clients determine the optimal time to claim benefits based their unique situation and avoid claiming early out of fear.

In this presentation you'll learn:

  • How to optimize clients’ Social Security strategies.

  • Which Social Security claiming strategies are most effective.

  • Why Social Security will remain an essential retirement income stream.

  • How claiming early can leave a lasting negative impact for many people.

  • What financial advisors can do to alleviate client concerns about the future of Social Security.

  • How to communicate the value of a sound Social Security claiming strategy to clients and prospects.

10:00-11:50 am, ET

New Late-Stage College Planning Strategies in the Post-COVID-19 World

Cozy Wittman


This past year has resulted in some of the most significant changes to the college planning process in decades. Helping families navigate the college process was complex before the pandemic, and then schools changed admission policies, there was a massive overhaul of the FAFSA, and colleges changed their financial aid policies under threat of an antitrust lawsuit.


Late-stage college planning is now a milestone topic, yet one most advisors know relatively little about. In the post-COVID-19 world, families will have even more questions but many of the previous best practices no longer apply. Financial professionals are in a prime position to provide significant value. A must-see.


You will learn:

  • How the pandemic has changed the college admission process

  • How financial aid rules have changed and how that affects both parents and grandparents

  • New strategies to help clients effectively plan for college and maximize the amount of financial aid they receive

1:00-3:50 pm, ET

Advanced Estate Tax Planning

Mark Parthemer, Esq., AEP

This session will explore strategies applicable to advanced transfer tax planning.  We will bring them to life with a deeper study of relevant techniques high-net-worth clients employ to reach their planning goals, including enhancing traditional techniques through thoughtful asset selection.


You will learn:

  • How to use a shelf GRAT to protect against a change in the law

  • Which charitable giving techniques are better in a low-interest-rate environment, which are worse

  • Why diversification is anathema to a single GRAT

  • How to use nontraditional assets in IRAs

Wednesday, February 2


8:00-9:50 am, ET

Tax and Life Insurance Planning on the First Anniversary of the Biden Administration               

Thomas F. Commito, JD, LLM, CLU, ChFC, AEP (Distinguished)


2021 was a momentous year for tax and financial planning. This session will look at the major developments for the past year, and how to plan for the new environment. Emphasis will be on legislative developments, as well as tax cases and IRS pronouncements.


You will learn:

  • 2021 legislative developments and how the new laws affect planning and life insurance solutions

  • Estate tax planning – Is it alive or dead?

  • Is capital gains planning the new estate planning?

  • Tax Proposals for 2022

10:00-11:50 am, ET

Celebrity Estate Planning: Misfires of the Rich and Famous

Christiana Lazo


This presentation will review the consequence of estate planning pitfalls through the lens of celebrity estates.  It will cover planning mishaps, as they range from the most basic to the most complex, in order to remind the audience of the importance of every step of the planning process, and of good communication among advisory teams.  You will learn that mistakes happen, even to ‘great’ people, and be reminded of best practices to bring home to your work with clients in order to mitigate the risk of those mistakes.

12:00 pm ET  |  Adjournment