Tax Intensive

Tax Intensive
Wednesday, October 22, 2025

8:05 a.m.-9:05 a.m.

Tax Basics Breakfast
Bob Mason and John DeSantis
Start your day with breakfast and a refresher on the foundational tax principles that impact special needs planning. This session is perfect for both new and seasoned professionals looking to ground themselves in key tax concepts before diving into the more advanced topics of the day. Enjoy coffee, conversation, and clarity as national experts walk you through the essentials.

9:05 a.m.-9:15 a.m.

Welcome and Announcements

9:15 a.m.-10:15 a.m.

Tax Implications with Termination/Decanting Trusts
Jeffrey Gad
[Description coming soon]

10:15 a.m.-10:35 a.m.

Break and Visit with Sponsors and Exhibitors
Sponsored by Special Needs Alliance

10:35 a.m.-11:35 a.m.

Funding a SNT Using Tax Deferred Assets
Bob Mason
Common wisdom is that transferring or assigning a qualified asset (such as an IRA) or other tax deferred fund will trigger taxation – and transferring to a trust should be out of the question. But not so fast! There are times . . .

11:35 a.m.-12:35 p.m.

The Intersection of Medicaid Planning Trusts and Transfer Taxation
John DeSantis
This session explores how irrevocable Medicaid planning trusts intersect with federal transfer and income tax rules. Learn how to structure trusts that support long-term care planning while minimizing unintended tax consequences.

12:35 p.m.-1:45 p.m.

Lunch
Sponsored by Life Enrichment Trust

1:45 p.m.-2:45 p.m.

Trading Up Without Paying Up: Using 1031 Exchanges to Preserve Wealth for Families with Special Needs
Christopher Steele
Section 1031 like-kind exchanges can be a powerful—but often overlooked—tool in special needs planning. This session demystifies how 1031 exchanges work, when they apply, and why they matter for advisors serving families with real estate holdings. We’ll explore how tax deferral strategies through 1031 can help preserve resources, protect eligibility for public benefits, and fund long-term planning objectives. Real-world examples and planning pitfalls will be covered in plain English—no tax law degree required.

2:45 p.m.-3:45 p.m.

Post-Mortem Planning Checklist: Tax Priorities After Death
Debra Boje
This session walks through a comprehensive checklist of post-mortem tax considerations, including filing final returns, managing trust distributions, handling IRAs and retirement accounts, and addressing estate and income tax obligations. Learn how to coordinate with fiduciaries and family members to ensure compliance, preserve benefits, and minimize tax exposure during a critical and sensitive time.

3:45 p.m.-4:00 p.m.