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Ethics of Taxation Nov. 14, 2018

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Published by cpe, 2018-10-09 11:42:17

Ethics of Taxation

Ethics of Taxation Nov. 14, 2018

ESTATE TAX UPDATE:
FEATURING NEW PLANNING
STRATEGIES UNDER TC&JA

ARTHUR J. WERNER, ESQ.
Werner-Rocca Seminars
(215) 545-4181

[email protected]

[email protected]
 718.544.1929  718.544.1540
 137-34 71st Avenue, Flushing, NY 11367

1

o The exemption increased To $10,000,000, adjusted for 
inf lation as of 2012
o The inflation adjusted exemption in 2018 is 
$11,180,000
o This amount is doubled if the post‐mortem election 
of “Portability” is made

o The estate tax was NOT repealed
o Step‐up in basis(FMV at DOD) is retained (IRC §1014)

2

o Like the estate tax, the exemption is increased to 
$10,000,000, adjusted for inf lation as of 2012

o Thus, the actual exemption in 2018 will be $11,180,000

o The gift tax was NOT repealed
o Carry‐over basis(donor’s basis at date of gift) was 

retained (IRC §1015)
o The annual exclusion was retained (2018: Note that the 

cost of living adjustment increases the annual 
exclusion to $15,000 per donee)

3

o Like the estate tax and the gift tax, the 
exemption is increased To $10,000,000, 
adjusted for inf lation as of 2012
o Thus, the actual exemption in 2018 will be 
$11,180,000

o The generation skipping transfer tax was NOT
repealed

4

Estate Tax Rate History

Year Estate Tax Exclusion Highest Marginal Bracket
2001 $   675,000 55%
2002 $1,000,000 50%
2003 $1,000,000 49%
2004 $1,500,000 48%
2005 $1,500,000 47%
2006  $2,000,000 46%
2007 $2,000,000 45%
2008 $2,000,000 45%
2009 $3,500,000 45%
2010 ‐0‐ 0
2011 $5,000,000 35%
2012 $5,120,000 35%
2013 $5,250,000 40%
2014 $5,340,000 40%
2015 $5,430,000 40%
2016 $5,450,000 40%
2017 $5,490,000 40%
2018 $11,180,000 40%

5

Gift Tax Rate History

Year Gift Tax Exclusion Highest Marginal Bracket
2001 $   675,000 55%
2002 $1,000,000 50%
2003 $1,000,000 49%
2004 $1,000,000 48%
2005 $1,000,000 47%
2006  $1,000,000 46%
2007 $1,000,000 45%
2008 $1,000,000 45%
2009 $1,000,000 45%
2010 $1,000,000 35%
2011 $5,000,000 35%
2012 $5,120,000 35%
2013 $5,250,000 40%
2014 $5,340,000 40%
2015 $5,430,000 40%
2016 $5,450,000 40%
2017 $5,490,000 40%
2018 40%
$11,180,000

6

“Portability” 

 What is spousal “Portability” of the “Exclusion”?
 If the first spouse does not fully use his/her 
“exclusion”, then the surviving spouse inherits 
the deceased spouse’s “exclusion”
 An election must be made on a timely filed 
IRS Form 706
 Was made permanent in the fiscal cliff 
legislation (American Taxpayer Relief Act of 
2012)

7

Portability Defined

 When a decedent is survived by a spouse, 
the amount of the unified credit available to 
that decedent's estate for estate tax purposes 
that is not used by that decedent's estate is 
"portable" – that is, it can be used for gift or 
estate tax purposes by the surviving spouse.

8

Legislative History

 Portability of the unified credit was first 
enacted for two years by the Tax Relief, 
Unemployment Insurance Reauthorization, 
and Job Creation Act of 2010, effective 
January 1, 2011

 Portability of the unified credit was made 
permanent by the American Taxpayer Relief 
Act of 2012.

9

Portability Effect

 A timely filed Portability election transfers the 
unused "basic exclusion amount," to a surviving 
spouse. 

 The "basic exclusion amount" is thus similar to 
an exemption, and it is often referred to as an 
"exemption." 

 The “basic exclusion amount” applies to the total 
of estate and gift tax transfers.

 The “basic exclusion amount” is subject to cost of 
living adjustments

10

Due Date of the Portability Election

 The statute allows the DSUE amount to be made 
available to the surviving spouse only if the 
predeceased spouse's executor elects portability 
on a federal estate tax return. 

 The normal time prescribed for filing a federal 
estate tax return is nine months after the date of 
the decedent's death, although the executor may 
claim an automatic extension of six months, 
making the extended due date 15 months after the 
date of the decedent's death.

11

Due Date of the Portability Election (cont.)

 Under IRC §6018, an estate tax return is not required unless the 
decedent's gross estate exceeds the basic exclusion amount 
(reduced by the amount of taxable gifts since September 9, 1976). 

 But even if no estate tax return is required for estate tax purposes, 
an estate tax return may still be filed solely to elect portability, 
and under IRC §2010(c)(5)(A)  that is the only way portability can 
be elected. 

 Thus, for an estate that is smaller than the filing requirement, it 
might be said that the return is not "prescribed" (required) to 
comply with the estate tax law, but it is "prescribed" if a 
portability election is desired.  

12

Reasons NOT to Elect Portability

 Second Marriages
 Financial Immaturity
 Lack of Trust in Surviving Spouse
 Growth of Assets
 Asset Protection Issues

13

Gift Tax

 2017 annual exclusion ‐ $14,000
 $28,000 if non‐donor spouse agrees to split

 2018 annual exclusion ‐ $15,000
 $30,000 if non‐donor spouse agrees to split

 Carryover basis + Gift Tax paid (IRC §1015)
 Tuition payments and  medical payments not 

a gift (IRC §2503(e) )

Planning Considerations

 Making lifetime gifts has myriad benefits, 
including the ability to grow the transferred 
assets free of gift, estate and GST taxes for 
multiple generations.

 Those who have already used their lifetime 
exemptions from the gift and GST taxes will 
have the ability to “top up” their prior gifts 
as the exemptions are indexed for inf lation.

15

Planning Considerations (cont.)

 In addition, there continue to be opportunities to 
transfer assets to future generations without making 
a taxable gift, including through the use of grantor 
retained annuity trusts (GRATs), sales of assets to 
intentionally‐defective” grantor trusts, and charitable 
lead annuity trusts (CLATs).

 These techniques can be particularly effective in a 
low‐interest‐rate environment like the current one.

16

Planning Considerations (cont.)

 Particularly because it is now permanent, portability of the 
estate tax exemption offers useful planning opportunities after 
the death of the first spouse to die.

 Its use requires the filing of a federal estate tax return at the 
first spouse’s death and an affirmative election on that return. 
Portability does have limitations,  however.
 For example, the deceased spouse’s unused estate tax 
exemption amount is not indexed for inf lation; the first 
spouse’s GST exemption is not portable; and portability is 
not currently available for state estate tax purposes. 

17

Planning Considerations 
(cont.)

 While portability provides a helpful safety 
net for married couples who have not 
created an estate plan while both spouses 
are living, for all the reasons described 
above, it is not a substitute for thoughtful, 
affirmative planning.

18

Planning Considerations (cont.)

 Because many states (including New York, 
Connecticut, and Massachusetts) have 
“decoupled” their state estate taxes from the 
federal tax, the 2012 Act does not affect most 
state estate tax issues.

 Understanding your specific state law is 
VERY important!

19

GST Issues

 Should clients be encouraged to fully use their 
GST exclusion in 2018?

 Dynasty Trust considerations
 Certain States have abolished the Rule Against 
Perpetuities
 Benefits of Delaware and Alaska Asset 
Protection Trusts

 Advantage of unification of GST and Gift Tax 
exclusions

20

GST Planning 

 GST Identification (transfers that avoid estate tax)
 Transfer to a Skip Person/Skip Trust
 Skip person is greater than one generation
removed from transferor (determined by
relationship or if not related by age > 37 and 1/2
years)
 Skip Trust: skip persons hold all beneficial
interests

21

GST Planning (cont.)

 Form of Transfer (direct or indirect)
 Direct Skip: A transfer made to a skip person or a
skip trust
 Taxable Termination: The event/time in which all
of the remaining interests (such as in a trust) are
held by skip persons
 Taxable Distribution: A distribution made (such as
from a trust) to or for the benefit of a skip person
 Predeceased Parent Rule
 Step up if parent of skip person is deceased at
the time the transfer is made

22

Selected Internal Revenue Code Sections

23

IRC §2031

 Definition of Gross Estate

 All Assets
 Valuation at “Best Use Fair Market Value”
 Date of Death Valuation (unless AVD Exception)

24

IRC § 2032

 Alternate Valuation Method (6 Month Rule)
 Five Requirements

 All assets must be valued in accordance with the rule
 The value of the total gross estate must decrease
 The estate tax must decrease

25

IRC § 2032 (Continued)

 If any estate assets are transferred within six months of 
the date of death of the Decedent and if AVD is used, 
the value of the assets so transferred is determined on 
the date of transfer 

 AVD can not be used for valuing assets that decrease in 
value due to waste (rather than market condition) 

26

IRC § 2033

 Property Owned Outright

 Probate Assets
 Transfer by Will or Operation of Law

27

IRC § 2034

 Dower or Courtesy Interests

 Surviving Spouse’s Right to Elect Against a Will
 State law Issues

28

IRC § 2035

 Certain Property Transferred Gratuitously Within 
Three Years of Death

 Three Year “Look‐Back” Rule

29

IRC § 2036

 Gratuitous Lifetime Transfers Where the 
Decedent Retained the Income or Control over 
the Income

30

IRC § 2037

 Gratuitous Lifetime Transfers Conditioned on 
Surviving the Decedent

31

IRC § 2038

 Gratuitous Transfers in Which the Decedent 
Retained the Right to Alter, Amend, or Revoke the 
Gift

32

IRC § 2039

 Annuities or Similar Arrangements Purchased by 
the Decedent and Payable for Life to Both the 
Annuitant and the Specified Survivor

33

IRC § 2040

 Jointly Held Property Where Another Party Will 
Obtain the Decedent’s Interest at Decedent’s 
Death by Survivorship

 Spousal Rule
 Non‐Spousal Rule 

34

IRC § 2041

 General Powers of Appointment

 The right to say who can receive assets held in trust, 
either during life or at the time of death 

35

IRC § 2042

 Life Insurance in Which the Decedent Possessed 
Incidents of Ownership or Which was Payable to 
or for the Benefit of the Decedent’s Estate

36

IRC § 2044

 Assets Which Have Qualified for “Qualified 
Terminable Interest Property” (QTIP) Treatment 
and Must be Included in the Surviving Spouse’s 
Estate

37

IRC §§ 2053 and 2054

 The “Deductions”

 Funeral Expenses
 Administration Expenses

 Estate
 Non‐Probate

 Debts of the Decedent
 Losses During Administration

38

IRC § 2055

 Transfers for Public, Charitable, and Religious 
Uses

 The “Unlimited Charitable Deduction”

39

IRC § 2056

 Bequests to Qualified Surviving Spouses

 The Surviving Spouse and the Decedent must have been 
legally married (as per state law) immediately prior to 
the Decedent’s death 

 The Surviving Spouse must be a citizen of the United 
States 

40

IRC § 2058

 State Death Tax Deduction

 2012 Tax Act extended this code section

41

New York Synopsys

 For 2018, the federal estate tax exclusion is $11,180,000 The 
federal estate tax rate on estates in excess of the exemption 
amount is 40%

 New York increased its estate exemption effective April 1, 
2014. The top tax rate is 16%. Increases in the exemption 
amount phased in as follows:

 April 1, 2014 ‐ $2,062,500
 April 1, 2015 ‐ $3,125,000
 April 1, 2016 ‐ $4,187,500
 April 1, 2017 ‐ $5,250,000
 January 1, 2019 and beyond – The then current federal 

exemption

42

New York Estate Tax Schedule

e:

43

The “Exemption Cliff”

 The New York State exemption is phased out if a taxable 
estate exceeds 105% of the exemption amount ($5,512,500). 
This is referred to as the New York State “Exemption Cliff ”. 

 If the estate exceeds $5,512,500, the estate gets no New York 
State exemption and is taxed on the first dollar of the 
estate.

 As a result, the tax liability to New York State on a 
$5,512,500 estate is $452,300 (an effective marginal rate of 
173%).  In other words, it is not simply the excess over 
the exemption that is subject to the tax, but the entire 
value of the estate that is taxed.

44

The “Santa Clause”

 For clients whose estates are slightly above the 105% 
“Exemption Cliff ”, there is a solution known as the 
“Santa Clause”. 

 If the client’s Will includes charitable bequests equal 
to the amount of the estate in excess of the New York 
State exemption, the family would net more funds 
than without this charitable bequest.

45

t:

“Santa Clause Example”

Net to Net to
Family Family
w/o Charitab w/ Charitabl
le Bequest e Bequest

Gross Estate $5,512,500 $5,512,500

Bequest to - -
Charity of 0 262,500
amount
over Tax
Exemption

Taxable 5,512,500 5,250,000
Estate

NYS Estate 452,300 0
Tax

Net to Family 5,060,200 5,250,000 46

No “Portability” for New York

 New York State does not allow portability in 
calculating the New York State estate tax. 

 This means that if the first spouse’s exemption is not 
fully used to shield $5,250,000 in assets from estate tax 
upon that first spouse’s death, the unused exemption 
does not pass to and cannot be used by the surviving 
spouse’s estate.

47

Solution for No New York “Portability”

 A client can create a trust which states that upon the 
first spouse’s death, said trust would benefit the 
surviving spouse.

 The Trust would be funded with assets in value up to the 
New York State exemption.

 The assets in this trust (known as an “Exemption Trust”) 
will not be taxable to the first spouse’s estate as it is 
shielded by his or her exemption.

 More importantly, the assets in the trust (plus all 
subsequent appreciation in value) will not be counted as 
part of the surviving spouse’s taxable estate.

48

“Pick‐Up” Tax

 The New York Estate Tax is a “pick‐up” tax. This means 
New York essentially relies on federal estate tax law to 
define the taxable estate (with some minor 
exceptions). 

 “Includable Gifts”

 Gifts of New York property (real or personal) made after 
March 31, 2014 are subject to New York Estate Tax if they 
were made within three years of the date of the death of 
the decedent

49

Application of Tax

 The New York Estate Tax applies to probate and non‐
probate property (such as life insurance proceeds, IRAs 
and qualified plans, accounts with POD or TOD 
beneficiaries, and jointly titled accounts).

50

New Jersey Synopsys

 Commencing January 1, 2018, New Jersey repealed 
their Estate Tax. 

 New Jersey continues to have an Inheritance Tax.

51

New Jersey Inheritance Tax Rates

Beneficiary or Transferee Tax Rate for Each Beneficiary or Transferee

Class A No tax is due
Class C
First $25,000....................................No tax is due
Next
$1,075,000......................................................11%
Next
$300,000.........................................................13%
Next
$300,000.........................................................14%
Over
$1,700,000......................................................16%

Class D First
Class E $700,000........................................................15%*
Over
$700,000.........................................................16%

No tax is due

52

Application of Tax

 The New Jersey Inheritance Tax applies to probate and 
non‐probate property (such as life insurance proceeds, 
IRAs and qualified plans, accounts with POD or TOD 
beneficiaries, and jointly titled accounts).

53

Connecticut Synopsys

 Connecticut has both an estate tax and a gift tax
 Tax is similar (but not identical) to the Federal estate 

and gift tax

54

Connecticut Estate Tax

 Applies to resident and non‐resident estates
 Estate Tax Exclusion

 2018: $2,600,000
 2019: $3,600,000
 2020 and beyond: The then current Federal Estate Tax 

exemption

 Resident Estate

 Decedent was domiciled in Connecticut

 Non‐resident Estate

 Decedent was not domiciled in Connecticut but Decedent, at 
time of death, owned real or personal property in 
Connecticut

55

Connecticut Gift Tax

 Applies to Connecticut taxable gifts made by a resident 
or nonresident of Connecticut on or after January 1, 
2005

 Connecticut resident – all real and tangible personal 
property located in Connecticut ad intangible personal 
property wherever located

 Nonresident of Connecticut ‐ all real and tangible 
personal property located in Connecticut 

 Annual exclusion (currently $15,000) applies

56

Connecticut Estate and Gift Tax Table

57

58

Tax Cut and Jobs Act of 2017

 Made domicile planning more important due to :

 Limitation on state and local income tax deduction to 
$10,000

 Limitation on home mortgage interest deduction to 
interest on $750,000 of acquisition indebtedness

59

The State Attitude

 States do not see the “humor” in domicile planning
 Certain States are aggressive in what they see as their 

right to enforce domicile

 California
 New York

60

The Effect of Domicile on Estate 
and Financial Planning

 Domicile Defined ‐ “A fixed, permanent, and 
principal home to which a person, wherever 
temporarily located, always intends to return”

61

Significance of Domicile

 Disposition of Property
 Appointment of Fiduciaries
 Impact of Death Taxes
 Asset Protection Issues

62

Types of Domicile

 Domicile of Origin
 Domicile of Choice
 Domicile by Operation of Law

63

Domicile Planning Checklist

 Residence
 Registration
 Banking
 Memberships
 Credit Accounts
 Securities

64

Domicile Planning Checklist (cont.)

 Personal Property
 Wills and Testamentary Interests
 Other Legal Documents
 Taxes

65

66

Charitable Giving Options

 Outright Gifts
 Estate Bequests
 Beneficiary Designation Gifts
 Life Insurance Gifts
 Charitable Gift Annuities
 Traditional IRA/Qualified Plan Gifts

67

Charitable Giving Options (cont.)

 Zero Estate Tax Gift
 Charitable Trusts
 Private Foundations
 Wealth Replacement
 Donor Advised Funds

68

69

Durable Power of Attorney

 In the event of the incapacity of an individual, 
decisions must be made with regard to that person’s 
financial affairs

 Courts favor spouses and blood relatives
 Older clients, in considering who to place trust in, and 

in determining terms and conditions, need to be very 
thorough and specific

70

Durable Power of Attorney (cont.)

 Issues that the Durable Power of Attorney can address:

 Gifting of assets
 Income Tax decisions and strategies
 Financial planning strategies
 Management of assets and affairs

71

Durable Power of Attorney (cont.)

 The party, while he or she is competent, must 
nominate an individual (or individuals) to act or his or 
her behalf 

 Referred to as either an “Attorney‐in‐Fact” or as an 
“Agent”

 Otherwise, court will appoint a Guardian

72

Health Care Directives

 Similar to the incapacity of an individual, medical 
decisions must sometimes be made with regard to the 
hospital care of an individual

73

Health Care Directives (cont.)

 In the absence of a document spelling out who should 
be making decisions regarding hospital treatment, life 
support, and other critical medical decisions a court of 
law will appoint a person to act on behalf of the 
medically incapacitated party.

74

Health Care Directives (cont.) 

 Courts generally will appoint a spouse or a blood 
relative

 If this is not the desired result, an older client must be 
more formal and create a document nominating a third 
party

Note – Advanced Health Care Directive is also used

75

76

Taxability of Withdrawals

 Other than Roth accounts, income when withdrawn

 Capital gains and qualified dividends comes out as 
ordinary income

 10% early withdrawal tax if withdrawn prior to 59½ 
 Taxed to the beneficiary if participant dies

Convert Regular IRAs to Roth

 No AGI limit 

 Prior to 2010, AGI limit was $100,000

 Warning: fully taxable in year of conversion

Roth Conversion Planning

 Any dollar amount may be converted
 Rollover prior non‐deductible IRAs
 Caution: separate 5‐year holding periods apply for 

conversion contributions

Recharacterizing Conversions

 The Tax Cuts and Jobs Act eliminated the 
recharacterization option

 Observation: Consider making multiple Roth 
conversions over time so that a “dollar cost 
average” advantage takes hold

Required Minimum Distribution

 Generally at 70½, but some exceptions

 E.g., still working, beneficiary owners

 Uniform Lifetime Table (Pub. 560)

 Simple uniform table to calculate amount
 Payout period based on joint life of owner and 

beneficiary 10 years younger

 Beneficiary determined much later

 9/30 of year following year of death

Spousal Options: Inherited IRAs

 Elect to treat deceased spouse’s IRA as surviving 
spouses own IRA

 Any time after death if sole beneficiary

 Base RMD on surviving spouse’s age
 Base RMD on decedent’s age at death
 Withdraw within 5 years of death

Non‐Spouse Beneficiary Allowed 
Qualified Plan Rollover

 Distribution options available to non‐spouse 
beneficiaries. Take

 Immediate lump sum distribution
 Distribution within 5‐years after death
 Rollover to “inherited IRA.”

Non‐Spouse Inherited IRA RMD

 If Owner died after RMD began, longer of:

 Beneficiary’s remaining life expectancy
 Decedent’s remaining life expectancy

 If Owner dies before RMD began

 Beneficiaries age

“Inherited IRA” Rollover Rules

 Direct trustee‐to‐trustee transfer
 Distributions can’t be delayed to 70½
 Beneficiary may name new beneficiary

 But, no additional rollover allowed 

Roth Contribution Plans

 Roth 401(k) retirement plan
 Roth 403 (b) tax‐shelter annuity plan
 Roth 457 government plan

Qualified Roth Plans

 Qualified Roth plan requirements

 Separate records
 Separate designated Roth account
 No co‐mingling of Roth and non‐Roth funds

Roth IRA v. Designated Roth 

 No AGI limits for designated Roths
 No ordering rules for distributions
 RMD required for designated Roths
 High‐income benefit
 Report separately on W‐2
 Employee deferral only, no company contributions

Rollover into Roth Accounts Option

 §401(k), 403(b) and 457 plans may allow Roth rollover

 Cannot set up Roths specifically for rollovers

 Rollover will creates tax
 Warning: 10% early‐withdrawal penalty if distribution 

made in first 5 years
 Plan must allow rollover option
 RMDs required from designated Roths

Contact Information

Werner‐Rocca Seminars, Ltd.
(215) 545‐4181
www.werner‐rocca.com

Art Werner – art.werner@werner‐rocca.com
Anthony Rocca – [email protected]

Follow us on Twitter @ILectureCPAs or 
@WernerRocca

90

PEER REVIEW

If your firm needs to undergo a peer review,
ACE Seminars can help guide you through the

process - hassle free.

YOUR interest is our uppermost concern! Initial consultation is at no cost and obligation free, so
contact us today to schedule!

For more information, call Prof. Israel Blumenfrucht Ph.D., CPA, at (718) 544-1929.

So let us do your Peer Review!

System Review - for Certified Audits | Engagement Review - for Compilation and Reviews

CONTACT US AT (718) 544-1929

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BECOME A MEMBER OF OUR SOCIETY!
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member of the ACE Accounting Society.

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and webinars at discounted accounting questions Review Program is tailored consultation, our Peer Review exclusively for member use.
tuition rates. Become a directly from our Executive to your specific needs. ACE You can now review and
member and pay only $245 Committee. Call 718-544- Society members receive an Program is tailored to your watch any seminar that you
per seminar or webinar! additional discount. Please specific needs. ACE Society previously attended, in full HD
1929 or email us at visit our Peer Review page for members receive an additional format, for 30 days after the
[email protected] additional information. discount. Please visit our Peer seminar (restrictions apply).
Review page for additional
with your questions.
information.



PEER REVIEW

If your firm needs to undergo a peer review,
ACE Seminars can help guide you through the

process - hassle free.

YOUR interest is our uppermost concern! Initial consultation is at no cost and obligation free, so
contact us today to schedule!

For more information, call Prof. Israel Blumenfrucht Ph.D., CPA, at (718) 544-1929.

So let us do your Peer Review!

System Review - for Certified Audits | Engagement Review - for Compilation and Reviews

CONTACT US AT (718) 544-1929

MEMBERSHIP

BECOME A MEMBER OF OUR SOCIETY!
For a nominal annual fee of $135, you can become a

member of the ACE Accounting Society.

NEW!

SEMINAR DISCOUNTS TECHNICAL INFORMATION PEER REVIEW EMPLOYMENT & CPA SEMINAR ARCHIVES
HOTLINE JOB BANK
Members of our Society Featuring a free initial Our full seminar video
can access our seminars Get answers to tax and consultation, our Peer Featuring a free initial streams are available
and webinars at discounted accounting questions Review Program is tailored consultation, our Peer Review exclusively for member use.
tuition rates. Become a directly from our Executive to your specific needs. ACE You can now review and
member and pay only $245 Committee. Call 718-544- Society members receive an Program is tailored to your watch any seminar that you
per seminar or webinar! additional discount. Please specific needs. ACE Society previously attended, in full HD
1929 or email us at visit our Peer Review page for members receive an additional format, for 30 days after the
[email protected] additional information. discount. Please visit our Peer seminar (restrictions apply).
Review page for additional
with your questions.
information.


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