<p>&nbsp;</p>
<h3>Delaware Tax Institute: 2019: Tax Developments &amp; Planning</h3>
<h5>Thinking Forward: Strategies &amp; Opportunities</h5>
<p><strong>Date and Time:</strong> Friday, December 6, 2019,&nbsp;8:30 a.m.&nbsp;</p>
<p><strong>Location:</strong> Ruby R. Vale Moot Courtroom, Delaware Law School Campus</p>
<p><a href="irl://2554//" target="_blank" rel="noopener">Download the brochure</a> (pdf)</p>
<p><a href="https://epay.widener.edu/C21798_ustores/web/classic/store_main.jsp?STOREID=25&amp;SINGLESTORE=true" target="_blank" rel="noopener">Register online</a></p>
<hr />
<h3>Agenda, Bios, and Course Materials for Friday, December 6, 2019</h3>
<p><strong>8:30-8:35 am:</strong> Welcome &ndash; <a href="ipl://263//W10=////" target="_blank" rel="noopener">Rodney A. Smolla</a>, Dean &amp; Professor of Law, Widener University Delaware Law School</p>
<p><strong>8:35-9:20 am:</strong> Opportunity Zone - <a href="irl://2603//" target="_blank" rel="noopener">Brad A. Molotsky</a> (pdf), Esquire, Duane Morris LLP</p>
<p><strong>Course Materials:</strong> <a href="irl://2583//" target="_blank" rel="noopener">Molotsky - Federal Opportunity Zones</a> (pdf)</p>
<p><strong>9:20 &ndash; 10:05 am</strong>: Recent Developments in Estate Planning<br /><strong>Moderator:</strong> <a href="irl://2590//" target="_blank" rel="noopener">Jocelyn Margolin Borowsky</a>&nbsp;(pdf), Esquire, Duane Morris LLP<br /><strong>Panelists:</strong> <a href="irl://2598//" target="_blank" rel="noopener">Eric R. Hague</a> (pdf), Esquire; Duane Morris LLP; <a href="irl://2593//" target="_blank" rel="noopener">Kimberly Gill McKinnon</a> (pdf), Esquire, Gordon, Fournaris &amp; Mammarella, P.A.</p>
<p><strong>Course Materials:</strong>&nbsp;<a href="irl://2596//" target="_blank" rel="noopener">Hague - Recent Developments in Estate Planning: Selected 2019 Gift and Estate Tax Cases</a> (pdf) and <a href="irl://2584//" target="_blank" rel="noopener">McKinnon - Recent Developments in Estate Planning: Private Letter Rulings and Other Internal Revenue Service Guidance Update for Late 2018 and 2019</a> (pdf)</p>
<p><strong>10:05-10:15 am:</strong> Break</p>
<p><strong>10:15-11:45 am:</strong> Recent Developments in Income Tax<br /><strong>Moderator:</strong> <a href="irl://2581//" target="_blank" rel="noopener">Kathryn S. Schultz</a> (pdf), CPA, AEP, Belfint Lyons &amp; Shuman, P.A.<br /><strong>Panelists:</strong> <a href="irl://2578//" target="_blank" rel="noopener">Charles J. Durante</a> (pdf), Esquire, Connolly Gallagher LLP; <a href="irl://2606//" target="_blank" rel="noopener">Laura A. Lloyd</a> (pdf), CPA, Albero, Kupferman &amp; Associates, LLC</p>
<p><strong>Course Materials:</strong>&nbsp;<a href="irl://2597//" target="_blank" rel="noopener">Schultz - Foreign-Derived Intangible Income</a> (pdf) and&nbsp;<a href="irl://2589//" target="_blank" rel="noopener">Durante - 2019 Income Tax Developments</a> (pdf) and <a href="irl://2586//" target="_blank" rel="noopener">Lloyd - Recent Developments in Income Tax Developments</a> (pdf).</p>
<p><strong>11:45 am &ndash;12:30 pm:</strong> Luncheon, Barristers&rsquo; Club</p>
<p><strong>12:30 &ndash; 1:40 pm:</strong> Planning Opportunities Under Federal and State Income Tax Rules - <a href="irl://2579//" target="_blank" rel="noopener">Daniel F. Hayward</a> (pdf), Esquire, Gordon, Fournaris &amp; Mammarella, P.A. and <a href="irl://2602//" target="_blank" rel="noopener">Vincent C. Thomas</a> (pdf), Esquire, Young Conaway Stargatt &amp; Taylor, LLP</p>
<p><strong>Course Materials:</strong>&nbsp;<a href="irl://2585//" target="_blank" rel="noopener">Hayward - Dynasty Trusts: Nothing Lasts Forever</a> (pdf) and <a href="irl://2594//" target="_blank" rel="noopener">Planning Opportunities Under Federal and State Income Tax Rules</a> (pdf) and <a href="irl://2587//" target="_blank" rel="noopener">Thomas - Income Tax Planning Strategies From the Recent ACTEC Meetings</a> (pdf)</p>
<p><strong>1:40 &ndash; 2:30 pm:</strong> Planning with Preferred Partnership Interests - <a href="irl://2601//" target="_blank" rel="noopener">N. Todd Angkatavanich</a> (pdf), Esquire, Ernst &amp; Young LLP</p>
<p><strong>Course Materials:</strong> <a href="irl://2580//" target="_blank" rel="noopener">Angkatavanich - Estate Freezes with 2701</a> (pdf) and <a href="irl://2582//" target="_blank" rel="noopener">Fun with Section 2701</a> (pdf)</p>
<p><strong>2:30 &ndash; 2:40 pm:</strong> Break</p>
<p><strong>2:40 &ndash; 3:40 pm:</strong> Distinguished Speaker - Jared Bernstein, Senior Fellow, Center on Budget and Policy Priorities and Former Chief Economist and Economic Adviser to Vice President Joseph Biden in the Obama Administration</p>
<p><strong>3:45 &ndash; 4:45 pm:</strong> Maintaining Civility and Fidelity to Facts, Law and Procedure in a Changing Environment: What Lawmakers, the Media and Others Could Learn From the Ethical Practice of Law - <a href="irl://2588//" target="_blank" rel="noopener">Luke W. Mette</a> (pdf), Esquire, Chief Disciplinary Counsel for the Office of Disciplinary Counsel, Supreme Court of Delaware</p>
<p><strong>Course Materials:</strong> <a href="irl://2591//" target="_blank" rel="noopener">Mette - Maintaining Civility and Fidelity to Facts, Law, and Procedure</a> (pdf)</p>
<p><strong>4:45 pm:</strong> Adjourn</p>
<p><strong>4:45 &ndash; 5:30 pm:</strong> Wine and Cheese Reception</p>
<p><strong>2019 Delaware Tax Institute Planning Committee:</strong> Jocelyn Margolin Borowsky, Duane Morris; <a href="irl://2592//" target="_blank" rel="noopener">John &ldquo;Jack&rdquo; P. Garniewski Jr.</a> (pdf), Family Office Solutions, LLC; Daniel F. Hayward, Gordon, Fournaris &amp; Mammarella, P.A.; <a href="irl://2600//" target="_blank" rel="noopener">Carol G. Kroch</a> (pdf), Wilmington Trust Company; Kathryn S. Schultz, Belfint Lyons &amp; Shuman, P.A.; <a href="irl://2595//" target="_blank" rel="noopener">W. Donald Sparks II</a> (pdf), Richards Layton &amp; Finger, P.A.; <a href="irl://2604//" target="_blank" rel="noopener">Kenneth W. Stewart</a> (pdf), Stephano Slack LLC; <a href="irl://2605//" target="_blank" rel="noopener">Leo E. Strine</a> (pdf), The Financial House; <a href="irl://2602//" target="_blank" rel="noopener">Vincent C. Thomas</a> (pdf), Young Conaway Stargatt &amp; Taylor, LLP.</p>
<p><strong>Wireless Access Information as a &ldquo;Widener Guest&rdquo;</strong><br /><strong>Username:</strong> taxinstitute<br /><strong>Password:</strong> delawarelaw</p>