Brent chats about footnote 102 to the Joint Committee on Taxation’s Blue Book explanations of OBBBA. He explains how the JCT applies the 2/37 limitation on itemized deductions to the income distribution deduction for nongrantor trusts and estate, what that could mean, and what is still unknown.
This material is for informational purposes only. The views expressed are those of the speaker as of the date noted and not necessarily of the speaker’s firm or its affiliates.
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Legal Disclaimer: https://wealthandlaw.com/legal-disclaimer/
June 4, 202648 min
Cautious Use of SLATs
Brent chats with Clay McKenna about how SLAT (Spousal Lifetime Access Trust) planning can be dangerous without precautions. They talk about reciprocal trust issues, community and marital property, and suggest taking a measured approach before jumping into the SLAT pool.
Clay is a Wealth Adviser and Executive Director in the Houston, Texas office of J.P. Morgan Private Bank. Clay earned her undergraduate and juris doctorate degrees at the University of Virginia. Prior to joining J.P. Morgan Private Bank, Clay practiced law at the law firms of Baker Botts and Winstead.
Clay and her team can be found here: Our Houston, TX Office | J.P. Morgan Private Bank U.S.
This material is for informational purposes only. The views expressed are those of the speaker as of the date noted and not necessarily of the speaker’s firm or its affiliates.
If you are enjoying the podcast please SUBSCRIBE and leave a REVIEW, and if you want to learn more about Brent go to https://wealthandlaw.com/team/.
Legal Disclaimer: https://wealthandlaw.com/legal-disclaimer/
May 27, 202638 min
Succession Planning for Business Owners
Brent chats with Jennifer Lee about working with business owners to create a succession plan. They discuss some of the hurdles, ways to start the conversation, and important planning, family and tax matters to consider.
Jennifer Lee is the owner and founder of Modern Wealth.
Jennifer grew up in the world of financial advising by going on appointments with her father and to his office on weekends. Watching how he served his clients, she gained a solid understanding of the work ethic and values of a dedicated financial advisor. Today as Founding Partner of Modern-Wealth, Jennifer directs her financial acuity to helping those who are in financial transition – whether divorcing, recently widowed, buying or selling a business, retiring, inheriting assets or merging families after remarriage. Her goal is to be a trusted advisor who provides independent analysis, develops strategy, and walks clients through the process of understanding their financial lives.
Working collaboratively with clients and their other advisors, Jennifer and her team help clients cut through the noise and make sound financial decisions.
Originally from Maryland, Jennifer brings a wealth of experience to her work. Jennifer founded Modern-Wealth in Maryland 21 years ago, relocating to Lakewood Ranch in 2012. Since transitioning her practice into Florida, Jennifer has been involved various community programs (i.e. Manatee Memorial Women’s Action Committee, Chamber of Commerce, S.W.A.T.). She loves the area’s arts and culture and it’s gorgeous beaches as well as cooking, entertaining, and making jewelry in her down time. She also delights in one of the perks of her job – throwing the occasional “Retirement” or “Independence Day” party for clients.
Her most recent endeavor; Jennifer wrote a book entitled “Squeeze The Juice.” This easy to read, easy to understand book acts as a guide mixing her own life experiences, career expertise and through provoking passages that encourage you to be your best self.
Jennifer can be found at: Our Team – Modern Wealth
Discussions in this show should not be construed as specific recommendations or investment advice. Always consult with your investment professional before making important investment decisions. Securities offered through Cambridge Investment Research, Inc., a registered Broker/Dealer, Member FINRA/SIPC. Advisory services offered through Cambridge Investment Research Advisors, Inc., a Registered Investment Advisor. Modern-Wealth, LLC and Cambridge are not affiliated.
This material is for informational purposes only. The views expressed are those of the speaker as of the date noted and not necessarily of the speaker’s firm or its affiliates.
If you are enjoying the podcast please SUBSCRIBE and leave a REVIEW, and if you want to learn more about Brent go to https://wealthandlaw.com/team/.
Legal Disclaimer: https://wealthandlaw.com/legal-disclaimer/
May 14, 202629 min
The Role of Attorneys in Society
Brent chats with Mark Zauderer about what it means to be an attorney and to be in a profession. Mark shares how the profession has changed during his career and how it can be maintained. Brent and Mark also talk about whether they recommend people attend law school, civility, giving back, and how reputation is a valuable asset.
Mark Zauderer is the author of Counsel, the Courtroom is Open, available here Counsel, the Courtroom Is Open | Book by Mark C. Zauderer | Official Publisher Page | Simon & Schuster
Mr. Zauderer is a prominent New York trial and appellate lawyer who has represented major corporations, prominent individuals, and a Presidential cabinet secretary in significant business, financial and commercial litigation in federal and state courts throughout the United States. Areas of concentration include contracts, business torts, securities, real estate, legal and professional malpractice, shareholder rights, limited partnerships, defamation and fiduciary relationships in business, law firm and estate matters.
Mr. Zauderer frequently serves as an arbitrator and private mediator of significant disputes and is a member of the national roster of commercial arbitrators of the American Arbitration Association and its International Centre for Dispute Resolution. He is a past President of the Federal Bar Council and is a member of the Board of Editors of the New York Law Journal.
Mark can be found here Mark C. Zauderer – Dorf Nelson & Zauderer LLP
This material is for informational purposes only. The views expressed are those of the speaker as of the date noted and not necessarily of the speaker’s firm or its affiliates.
If you are enjoying the podcast please SUBSCRIBE and leave a REVIEW, and if you want to learn more about Brent go to https://wealthandlaw.com/team/.
Legal Disclaimer: https://wealthandlaw.com/legal-disclaimer/
May 7, 202632 min
After-Tax Strategies
Brent chats with Gary Pattengale about how clients can use after-tax strategies to improve their investing and planning outcomes. They discuss things like Roth IRAs, utilizing losses, counseling clients on the complexity, and helping people make informed decisions.
Gary Pattengale serves as a Senior Vice President, Advanced Planning Specialist and Wealth Advisor in Mesirow Wealth Management. Gary acts a centralized, specialized resource advising clients on tax implications and strategy considerations when building comprehensive financial plans.
Gary has over 30 years of experience in the financial services industry. Prior to joining Mesirow in 2024, Gary helped individuals, families and entities with their investment and financial planning needs as well as helping corporate executives and key employees navigate their stock-based compensation plans at companies such as Corient and Northern Trust. He also served in various accounting and auditing roles.
Gary earned a Bachelor of Science in Accounting from Northern Illinois University and has also earned his CERTIFIED FINANCIAL PLANNER® designation and has previously held the Certified Public Accountant certification.
Gary can be found at: Gary Pattengale | Mesirow Employee Bio
This material is for informational purposes only. The views expressed are those of the speaker as of the date noted and not necessarily of the speaker’s firm or its affiliates.
If you are enjoying the podcast please SUBSCRIBE and leave a REVIEW, and if you want to learn more about Brent go to https://wealthandlaw.com/team/.
Legal Disclaimer: https://wealthandlaw.com/legal-disclaimer/
April 16, 202657 min
2026 Planning for the Ultra High Net Worth
Brent chats with Darren Case about what planning looks like this year for ultra high net worth families. They discuss how “basic” planning is key, GST tax planning, using general powers of appointment, trust protectors, intentionally defective grantor trusts, structuring trust flexibility, family limited partnerships, and more!
Darren is a shareholder in the law firm Tiffany & Bosco, PA, in Phoenix, AZ. He assists families and individuals in the areas of estate planning, probate, and tax, and is the Co-Author (with Brent Nelson and TJ Ryan coincidentally) of the Arizona Estate Planning and Probate Handbook, published by Thomson Reuters – West. Darren is experienced in a broad range of planning techniques, including traditional wills and revocable trusts, along with more sophisticated planning strategies such as insurance trusts, residence trusts, “defective” grantor trusts, generation-skipping or dynasty trusts, charitable trusts, split-interest trusts, family limited partnerships and intra-family sales and loans, etc. He assists clients by providing tax and estate planning services specifically tailored to each individual client, whether it is a client who has amassed substantial wealth or those who are in the process of accumulating such wealth. Darren is also experienced in the area of probate and trust administration and litigation, having worked on simple to complex trust and estate matters, and everything in between.
Darren attended Arizona State University for his undergraduate studies, where he received his Bachelors of Interdisciplinary Studies in business and communication. He received his law degree from Chapman University, graduating with an emphasis in taxation, and was the Tax Law Emphasis Honors Graduate of his class. In addition to his law degree, Darren received his Master of Laws in Taxation, with a Certificate in Estate Planning, from Georgetown University.
Darren’s firm bio and contact information are available at https://www.tblaw.com/attorneys/darren-t-case/.
This material is for informational purposes only. The views expressed are those of the speaker as of the date noted and not necessarily of the speaker’s firm or its affiliates.
If you are enjoying the podcast please SUBSCRIBE and leave a REVIEW, and if you want to learn more about Brent go to https://wealthandlaw.com/team/.
Legal Disclaimer: https://wealthandlaw.com/legal-disclaimer/
April 6, 202633 min
AI Is Here to Change Wealth Management
Brent chats with Daniel Yoo about the ways that AI is (and is not) changing the world of wealth management. They talk about innovations, the current state of the AI market, how AI can be used in bespoke ways, and limitations of AI that are still yet to be solved.
Daniel Yoo is the founder and CEO of FinMate AI, a custom Agentic AI development platform automating back office work as well as an AI Notetaker specifically designed for financial advisors. With a unique combination of financial advisory experience and technical expertise, Daniel spent seven years as a financial advisor at major firms, including Equitable, TD Ameritrade, and Schwab, where he oversaw $800 million in client assets as a Senior Advisor. His educational background includes two bachelor’s degrees from UCBerkeley (Economics and Molecular Cell Biology with a specialization in Developmental Genetics) and a Master of Science from Johns Hopkins in Applied Economics, focusing on machine learning and AI for asset price predictions. After his advisory career, Daniel spent time in the fintech space before founding FinMate AI in May 2023. He continues to maintain his FINRA series licenses through FINRA’s MQP program and holds L&H and P&C insurance licenses.
This material is for informational purposes only. The views expressed are those of the speaker as of the date noted and not necessarily of the speaker’s firm or its affiliates.
If you are enjoying the podcast please SUBSCRIBE and leave a REVIEW, and if you want to learn more about Brent go to https://wealthandlaw.com/team/.
Legal Disclaimer: https://wealthandlaw.com/legal-disclaimer/
March 25, 202645 min
Wise Uses of Debt in Estate Planning
Brent chats with Gray Edmondson about how debt can be a valuable tool in wealth transfers. They talk about recent tax court cases, how the AFR works, planning for cash loans, and then more complex transactions using debt to sell assets.
Gray Edmondson is a Partner at Edmondson Sage Allen, PLLC in Oxford, Mississippi. Gray practices in partnership, corporate, and individual tax planning; business transactions including mergers and acquisitions; business planning; tax controversy; estate and wealth transfer planning; probate; estate and trust litigation; asset protection; and charitable planning. Gray has conducted, authored, and directed numerous seminars for professional, academic, and civic groups on taxation, business, asset protection and estate planning.
You can reach Gray at https://esapllc.com/s-gray-edmondson/
This material is for informational purposes only. The views expressed are those of the speaker as of the date noted and not necessarily of the speaker’s firm or its affiliates.
If you are enjoying the podcast please SUBSCRIBE and leave a REVIEW, and if you want to learn more about Brent go to https://wealthandlaw.com/team/.
Legal Disclaimer: https://wealthandlaw.com/legal-disclaimer/
March 5, 202635 min
Stategic Investing in Land
Brent chats with Brent Bowers about how he has strategically invested in land and built his real estate business. They discuss the tactics and address important risk management techniques to improve a real estate portfolio.
Brent Bowers is an investor and coach with a focus on buying and selling vacant land. As an Army Officer with over 8 years of service, Brent was spending a great deal of time away from his family, and he knew he needed to make some changes in order to be more present with his wife and children. Brent began investing in real estate as a way to support his family while having more time to spend with them. In a short period of time, Brent was able to expand his business, hire a team, and (most importantly) spend quality time with his family while still working hard and helping others. Brent now helps other investors learn the ins and outs of buying land.
This material is for informational purposes only. The views expressed are those of the speaker as of the date noted and not necessarily of the speaker’s firm or its affiliates.
If you are enjoying the podcast please SUBSCRIBE and leave a REVIEW, and if you want to learn more about Brent go to https://wealthandlaw.com/team/.
Legal Disclaimer: https://wealthandlaw.com/legal-disclaimer/
March 2, 202639 min
Strategic Planning for Americans in France
Brent chats with Christine Alexis Concepción about how Americans in France can strategize around the thorny international tax issues they face. They talk about investing abroad, owning real estate in France, thinking about the cross-border tax world, and planning to succeed.
Christine Alexis Concepción is an international tax and estate planning attorney and partner at Concepción Global, with offices in Miami, Madrid, and Paris. She advises high-net-worth individuals, entrepreneurs, and businesses on complex international and domestic tax matters, including income and estate tax planning, U.S. pre-immigration planning, expatriation, FATCA compliance, and multi-jurisdictional reporting.
Christine has extensive experience advising individuals and families who have a connection between France and the U.S., guiding them through U.S.–France tax coordination, cross-border business structuring, real estate investing, and international estate planning. Multilingual in English, Spanish and French, Christine serves clients across the United States, Europe, Latin America, Africa, and the Middle East. To learn more about Christine and her work, connect with her on LinkedIn at https://www.linkedin.com/in/christineaconcepcion.
This material is for informational purposes only. The views expressed are those of the speaker as of the date noted and not necessarily of the speaker’s firm or its affiliates.
If you are enjoying the podcast please SUBSCRIBE and leave a REVIEW, and if you want to learn more about Brent go to https://wealthandlaw.com/team/.
Legal Disclaimer: https://wealthandlaw.com/legal-disclaimer/
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