Sessions

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Registration Desk Opens
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Continental Breakfast
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Greetings and Presentation of Scholarships
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The Jack North Important Developments Presentation
Important Developments in Federal Income Tax
Presenter(s): Prof. Edward A. Morse

This popular annual presentation will include updates from the past year:

  • Introduction and Overview of Gross Income Topics
  • Cases involving Deductions
  • Cases involving Credits and Tax Administration
  • Cases involving Partnerships and S Corporations
  • Cases involving Corporate Taxation
  • Cases involving Employment Taxation, International, and Constitutional Dimensions
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Refreshment Break
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Current Federal Developments in Estate and Gift Taxation
Presenter(s): Timothy L. Moll

This annual update will review legislative developments in:

  • Gross estate calculations and deductions
  • Gift tax developments
  • Retirement plan and miscellaneous areas
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Inflation Reduction Act with a Focus on Investment and Production Tax Credits
Presenter(s): Tim Andreasen, Kimberly Sucha

  • Overview of IRA provisions – new and expanding credits for green energy

  • Game changers – transferability and broadening the ability to participate in green energy initiatives

  • What you need to know about purchasing credits – including potential traps

  • Intersection with ESG initiatives

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Luncheon – included with registration
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Farm Income Tax Update
Presenter(s): Prof. Roger A. McEowen

This session brings practitioners up to date on the most recent tax cases and ruling of relevance to farmers, ranchers, agribusinesses and rural landowners. It also addresses the tax issues with deducting residual soil fertility, easements on farmland, farm and ranch leases, and the relevance and availability of the research and development credit for farmers and ranchers.

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Refreshment Break
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State Tax and Economic Development Update
Presenter(s): Nicholas K. Niemann

Mr. Niemann’s presentation is a long-running staple of the Institute and will include:

  • A review of significant new State Tax, Incentives and Economic Development measures, focusing on Nebraska, Iowa, and the U.S.
  • Updated strategies on the role of each professional in resolving state tax
  • audits, refund claims, and appeals
  • What’s ahead for Nebraska state tax, incentives and economic development
  • The latest in how corporate attorneys and CPAs are helping grow their Nebraska clients
Recess/Networking Reception
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Continental Breakfast
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The Deryl F. Hamann Keynote Presentation
Are Redemption Buy-Sell Agreements Using Life Insurance Still Effective?
Presenter(s): Edwin P. Morrow III
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Refreshment Break
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The Deryl F. Hamann Keynote Presentation
Tax Planning for Retirement Plan Benefits to Preserve the ‘Stretch’ in Light of the Secure Act
Presenter(s): Edwin P. Morrow III
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Like-Kind Exchanges – Common and Not So Common Problems
Presenter(s): Michael D. Matejka

This session addresses the following questions:

  • What is “real estate” for purposes of Section 1031?
  • What is productive use in a trade of business or for investment?
  • What is like-kind?
  • Who can be a qualified intermediary?

Other topics to be considered include:

  • Calculation of the deferred gain, the recognized gain, and the basis of the replacement property
  • Combining a like-kind exchange with an installment sale
    of distributed property
  • Limits on taxpayer’s right to receive the exchange funds
  • Identification/acquisition of the replacement property
  • Reverse exchanges; exchanges with related parties, and exchanges
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Luncheon – included with registration
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Hot Topics in Cryptocurrency Regulations and Risks
Presenter(s): Bryan G. Handlos, Jeffrey S. Makovicka

  • Banking and SEC Regulatory Developments

  • Other Federal Regulatory Developments and State Regulatory Developments

  • Risks Unique to Cryptocurrency

  • Exchange and Wallet Risks

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Refreshment Break
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The Paul C. Jessen Ethics Presentation
Unleashing Ethical Brilliance: Decoding the Brain’s Response in Workplace Dilemmas
Presenter(s): Jeremy Wortman, Ph.D.
  • Creating context for the workshop
  • Self-assessment of ethical decision-making skills
  • Ethics update
  • Action planning based upon ethics update
  • Exploring moral cognitive development and self-assessment
  • Exploring the ethical decision-making process/group exercises
  • Exploring the antecedents to the ethical decision-making process and action plan to build moral courage
Adjournment