Events Information

Monthly Membership Meeting

June 02, 2020
7:15 AM to 9:00 AM
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Zoom Meeting


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The North County Estate Planning Council- San Diego, welcomes you to our June Meeting: 


Steve Chidester of Wither Bergman
and
John Kraemer of WealthPoint, LLC, presenting:
 

“Charitable Planning When the Stars Align:
Why 2020 is the Year for Charitable Gifts”

 

2020 has reshaped daily lives around the world. Massive volatility in the financial markets, tens of millions of workers unemployed, and a shut-down of the country have caused economic stress without precedent.  Ironically, 2020 is a also a historic opportunity for estate and charitable planning – taking advantage of depressed assets values, low interest rates, and high gift and estate tax exemptions.  In addition, anticipated future increases to income, estate and gift tax rates are creating a sense of urgency for planning this year. 

These scenarios combine to create an opportunity for our advisory community and our clients to make an enormous impact with charitable giving at the same time they carry out their own tax-advantaged planning.  At a time when giving is more needed than ever, recent legislation may make 2020 a year of historic philanthropy for wealthy donors.

Discovery: Steve and John will start with a discussion of what their clients are exploring in estate and gift planning, and how they work to align their planning with their clients’ philanthropic goals and wishes.

They will review legislative changes and share planning techniques, including:

  1. Cash gifts to operating charities deductible at 100% of AGI;
  2. How best to leverage Roth IRA conversions when paired with charitable gifts;
  3. Evaluating CLT and IRA CRT as combined estate and gift planning techniques;
  4. “The Bonus Gift” – the gift that keeps on giving;
  5. How to leverage QCDs; and
  6. Factors to analyze when evaluating assets for gifting.

Please scroll down for the full bios of our Speakers.

 

 ***PLEASE SCROLL DOWN TO RSVP (Send Regrets) AS SOON AS POSSIBLE, THANKS***


If you would like to Sponsor a Meeting, contact Bill Super or Carlee Harmonson

We would like to RECOGNIZE our Friends at the Jewish Community Foundation for all of their Support and Help in making this Zoom Webinar so Successful; In particular Sharleen Wollach and Ollie Benn. 

See more about the Jewish Community Foundation below.

See below for our Upcoming Events for previews of what is coming in future months, including other potential future Webinars.

 

NEXT: Register for the Webinar Here:
Click Here

 

We will subsequently send out the PowerPoint for the Webinar itself after you have Registered.


NCEPC-SD Networking Opportunities with “Trifectas”: With this pandemic, we are looking at ways to resurrecting our “Trifectas”.  With our “Trifectas” we will “build” small groups that will meet virtually after the monthly meeting to deepen their relationships and to better facilitate referrals. (IF YOU ARE INTERESTED).

Please Reply to the Emails that were sent to you or send a separate email to Bill Super at [email protected] to let us know of your interest

Our Board Member, Pete Tentler of Independence Home Equity, is Managing the Trifectas process

 

****NOW PROVIDING CONTINUING EDUCATION, MCLE AND ESTATE SPECIALIZATION CREDITS; PLEASE PROVIDE YOUR BAR/OTHER NUMBER WHEN YOU RSVP****

The Guest Fee is $20.00 for the Webinar Costs and will be billed via PayPal (service @PayPal.com) after Registration

Members attend free of charge.

Please RSVP, below, to:

You can RSVP by “Replying” to this E-Mail

Bill Super:  [email protected]

(858) 531-7232

OR at the Council website: www.ncepc-sd.org


North County Estate Planning Council- San Diego

Next Meeting/Webinar

JULY  7, 2020 Webinar

(FIRST Tuesday of the Month)


The NCEPC-SD is pleased to Present a Webinar on “The Challenges that Fiduciaries (TrusteEs) Face with This Volatile Financial and Economic World We Are Now Living In” (as well as the world we are facing with the COVID 19 Pandemic with the Shuttering in Place and Businesses and Courts that are Closed.)

We are pleased to have Carlee Harmonson of Union Bank, speaking from the Trustee perspective, and Dawn Hall Cunneen of Cunneen & Booth, speaking from the Estate Litigator and Administrator perspective.


Other upcoming events:

***Dates and Times to Be Determined***

“The State of the Economy and Markets”: The Markets: has the market bottomed, and which industries and companies might emerge stronger from this crisis. The Economy: the road to recovery; and The Federal Reserve and what do the low interest rates mean along with the increasing national debt.

Speakers on our radar include:

  • Robert Keebler, CPA; a giant speaker who has many topics that he can present on.
  • Jonathan Blattmachr, another giant ACTEC Fellow that we all know well.
  • Turney Berry in Cincinnati
  • Clary Redd in St. Louis
  • and many others

WHEN WE GET BACK TO OUR IN-PERSON REGULAR MEETINGS, BELOW IS OUT TENTATIVE SCHEDULE:

  • August 4, 2020, First Tuesday of the Month, the Regular Meeting of the North County Estate Planning Council- San Diego; Mark Morris will lead a panel on Advanced Estate Planning
  • September 1, 2020, FIRST Tuesday of the Month, the Regular Meeting of the North County Estate Planning Council- San Diego; the Council will continue with our Series on Business Exit Planning led by Robert Copeland of Sheppard Mullin and Chuck Witham of Witham Mahoney and Abbot. More details to come.

Our Hot Topic Update on What is Happening Today is on Hold for the Moment: We certainly appreciate our Hot Topic Ladies:

  • Catherine Swafford of Withers Bergman
  • Kristan Sheppard of Goodwin Brown, and
  • Roberta Robinson of Robinson & Wilson, Attorneys at Law.

We will resurrect this as we sort out how our Webinars are working. In the meantime, they will be keeping an eye out for HOT TOPICS.


Our Speakers:

Steve Chidester of Withers Bergman
and
John Kraemer of WealthPoint

John Kraemer, CSPG, Partner, Solana Beach, WealthPoint Partners

As a WealthPoint Partner, John brings more than 30 years of experience and background in the areas of business succession, estate planning, family wealth governance, philanthropy and. He helps clients crystallize their goals and objectives from a family, business and personal perspective.  With the WealthPoint team and clients’ trusted advisors, he creates a synergy of talent, education, and resources; providing a dynamic multidisciplinary team approach in creating and implementing innovative and efficient planning solutions.

John’s family office and business experience come from his role as Chairman of the Board for Kraemer Land Company, a family office operating in Southern California (www.kraemerland.com). All family owners (140) are descendants of early land grant settlers in Southern California, with Orange County business and real estate roots dating back to the 1860s.  The Kraemer family has a long history of creating communities. Today the company continues to diversify the family’s real estate portfolio with in-fill residential, commercial projects, joint ventures, and lending.  John’s role is to provide oversight to the executive management team with the company’s acquisitions, strategic projects, forward vision, and portfolio optimization.

John also serves in an executive role in several businesses beyond Kraemer Land Company, including two private foundations and two additional family real estate businesses. John also is an owner and investor in a family a vineyard and winery (www.yorbawines.com)

He has the professional designation of a Certified Specialist in Planned Giving (CSPG).

John lives in Del Mar, California with his wife Cim and is the proud father of three adult children.

Steven J. Chidester, Partner at Withers Bergman, Rancho Santa Fe, CA Office. Steven is a partner in the private client and tax team and focuses his practice on estate planning, trust and estate administration, charitable giving and representing tax-exempt organizations. He has designed and used computer modeling to show the economic consequences of various estate planning and charitable giving techniques. He is also experienced in the area of executive compensation, focusing on compensation and intermediate sanctions issues for tax-exempt organizations. Steven has represented exempt organizations in IRS audits, in civil and probate court, and before state Attorneys General.

He has been recognized as a Super Lawyer since 2013, Best Lawyers in America® since 2011 for Non-Pro􀀲t Charities Law and Trusts and Estates, and has achieved a Martindale-Hubbell® AV Rating and a First Distinguished Service Award - Partnership for Philanthropic Planning of Greater Los Angeles - Annual Western Regional Planning Giving Conference 2012.

ADMISSIONS: State of California, 1987

PUBLICATIONS:

  • ‘The Art Market Adjusts: Temporary relief for cultural institutions under the CARES Act,’ Withersworldwide.com - April 7, 2020, co-author
  • ‘New tax legislation establishes 􀁄at tax on investment income of private foundations ,’ Thomson Reuters’ Taxnet Pro - January 30, 2020, co-author
  • ‘Paul Newman Still Giving To Charity, Even in Death,’ Private Wealth - May 30, 2018, quoted
  • ‘Charitable Planning for Next Tax Season,’ Accounting Today - April 17, 2018, quoted
  • ‘How donors, advisors, and grantees of donor advised funds may be impacted by a recent IRS notice,’ Withersworldwide.com - January 19, 2018,
  • co-author
  • ‘Impact of tax reform on tax-exempt organizations paying compensation in excess of US $1 million’ , Withersworldwide.com - December 21,
  • 2017, co-author
  • ‘Consider the private operating foundation’, Wealth Management’s Trusts & Estates Magazine - October 2017, co-author
  • ‘Attorney’s role during formation and operation’, Advising California nonpro􀀲t corporations, third edition, chapter 1

Memberships:

  • California State Bar Association
  • California Bar Association Tax Section
  • American Bar Association

TALKS:

  • ‘Charitable Giving Part II: Other Deferred Giving Techniques,’ California State University, Long Beach Foundation’s American Institute for
  • Philanthropic Studies - March 19, 2019, speaker
  • ‘Collaboration Between Nonprofits and For-Profits: From the Simple to the Complex,’ State Bar of California’s Tax Annual Meeting & Tax Policy
  • Conference, Carlsbad - November 03, 2017
  • ‘Business Exit Strategies Involving Gifts to Charity,’ Of􀀲ce of Gift Planning at Scripps Health Foundation, La Jolla - November 01, 2017
  • ‘Planned Giving 101,’ Los Angele Council of Charitable Gift Planners, Los Angeles - October 27, 2017
  • ‘Understanding Charitable Lead Trusts: Considerations and Consequences’ , California State Bar Business Law Section’s Nonpro􀀲t
  • Organizations Committee Meeting - May 21, 2013
  • ‘Planned Giving 101,’ Los Angeles - October 21, 2011
  • ‘Donor Advised Funds and Family Funds_’,_ Practical Planned Giving Conference 2011, San Diego
  • ‘Charitable Giving for Entrepreneurs and Business Owners_’,_ Healthy, Wealthy & Wise seminar, San Diego
  • ‘Charitable Giving: Deferred Giving Techniques_’,_ a two-day course taught annually from 2002-09 and 2014-15 through the California State
  • University, Long Beach Foundation’s American Institute for Philanthropic Studies
  • ‘Gifts of Restricted Stock to Private Foundations_’,_ Exempt Organizations Committee, Tax Section, California State Bar
  • ‘Keeping Your Business in the Family: Business Succession Planning_’,_ presented at a conference sponsored by the Gemological Institute of
  • America - 2001
  • ‘Funding Charitable Remainder Trusts with Challenging Assets_’,_ presented in 2000 to the Planned Giving Round Table of San Diego
  • ‘When is a Gift Not a Gift? - An Analysis of Current Charitable Tax Planning Strategies, Proven and Unproven_’ -_ 2000 Annual Meeting of the

EDUCATION:

Brigham Young University - J. Reuben Clark Law School, magna cum laude, Order of the Coif, J.D.

Brigham Young University, cum laude, B.A.

RECOGNITION:

  • Martindale-Hubbard Preeminant AV Rated
  • Best Lawyer in Nonprofit / Charities Law and Trust & Estates (2011- 2020)
  • Super Lawyer (2013-2020)

Contact Information:  +1 858 400 1304; [email protected]

Rancho Santa Fe: 6050 EL TORDO, PO BOX 2329, CA 92067 


North County Estate Planning Council- San Diego Board:

  • Joe Ouellette, AXA Advisors, [email protected]
  • William Super, William Super CPAs & Consultants, [email protected] 
  • David Jacobs, Grant Hinkle Jacobs, [email protected]  
  • Phil Sullivan, Sullivan McGibbons & Associates, [email protected]
  • Carlee Harmonson, Union Bank, [email protected]                                                                                                                                                                                                                                                                                                                                   

Our friends at The Jewish Community Foundation:

The Jewish Community Foundation: The JCF has established three funds to address the multi-faceted needs resulting from the COVID-19 crisis.  The Vulnerable Local Populations Fund supports grantees that are providing critical services and support, to people who have suffered a reduction in income, unable to provide for their basic needs and who may be isolated and alone, particularly in the senior and homeless populations. The Public Health Response Fund supports non-profits in the scientific and health care industry who are addressing the public health threat posed by the virus. This includes health care providers, research, logistics, data management as well as efforts to acquire necessary equipment, and build appropriate, temporary facilities. The third fund is a collaborative effort with The Jewish Federation of San Diego County, Jewish Community Foundation of San Diego and Leichtag Foundation. The San Diego Jewish Community Emergency Fund supports organizations and their services that help the most vulnerable and impacted in San Diego’s Jewish community. The details of all three funds can be found on their website www.jcfsandiego.org

The Jewish Community Foundation's "Trusted Charitable Advisor" program has now opened enrollment. This popular program now has hundreds of alumni in its network of trusted San Diego attorneys, accountants, financial advisors and wealth managers dedicated to building relationships and integrating charitable planning as a strategy for achieving clients’ overall goals. Whether in-person or virtual as necessary, our first workshop kicks off June 11. More information can be found at JCF's website, www.jcfsandiego.org , or by emailing [email protected]

Contact: Sharleen Wollach, Vice President Operations, Jewish Community Foundation of San Diego, (858) 279-2740, [email protected],