BEGIN:VCALENDAR
VERSION:2.0
X-WR-CALNAME:74thannualmontanataxinstitute
X-WR-CALDESC:Event Calendar
METHOD:PUBLISH
CALSCALE:GREGORIAN
PRODID:-//Sched.com 74th Annual Montana Tax Institute//EN
X-WR-TIMEZONE:UTC
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T135900Z
DTEND:20261009T141400Z
SUMMARY:Session I
DESCRIPTION:\n
CATEGORIES:SESSION SPONSOR
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:682803251f225d8a4224ad7bbe0df424
URL:http://74thannualmontanataxinstitute.sched.com/event/682803251f225d8a4224ad7bbe0df424
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T140000Z
DTEND:20261009T140500Z
SUMMARY:Welcome and Opening Remarks
DESCRIPTION:\n
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:2a6536666ebb18b47702f67a52fbd067
URL:http://74thannualmontanataxinstitute.sched.com/event/2a6536666ebb18b47702f67a52fbd067
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T140500Z
DTEND:20261009T151500Z
SUMMARY:Tariffs as Taxes: Navigating Global Commerce in 2025
DESCRIPTION:What is a tariff? What distinguishes a tariff from a tax? How are tariffs imposed\, calculated\, paid\, and challenged? This presentation offers an introduction to tariffs primarily explaining the nuts and bolts of determining tariffs\, procedures for resolving disputes\, and the tax implications of paying tariffs. It will also address current litigation challenging tariffs and give a brief history of the use of tariffs to shape international trade and economic policy.
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:715c2ed143484925b31f1dc61ac8a949
URL:http://74thannualmontanataxinstitute.sched.com/event/715c2ed143484925b31f1dc61ac8a949
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T151500Z
DTEND:20261009T161500Z
SUMMARY:One Big Beautiful Bill Act of 2025: Charitable Planning Strategies\, Opportunities and Challenges
DESCRIPTION:The recent tax legislation made the most significant changes in the charitable income tax deduction in decades. Almost every taxpayer who makes charitable contributions will be affected\, not just the wealthy. The new rules are\ncomplicated\, but by acting in 2025\, your clients may be able to avoid some of them.
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:43160091755f8762d89af4c8f689301b
URL:http://74thannualmontanataxinstitute.sched.com/event/43160091755f8762d89af4c8f689301b
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T161500Z
DTEND:20261009T163000Z
SUMMARY:Break - Visit Sponsors
DESCRIPTION:\n
CATEGORIES:BREAK
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:00ae21f12cf0647821d8007c1e6c8a83
URL:http://74thannualmontanataxinstitute.sched.com/event/00ae21f12cf0647821d8007c1e6c8a83
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T163000Z
DTEND:20261009T173000Z
SUMMARY:1031 Exchanges in Practice: Legal\, Compliance\, and Strategic Insights
DESCRIPTION:This presentation provides insights on the more nuanced aspects of 1031 exchange transactions. Topics include recurring issues\, expansion of what is “like kind” real property\, “reverse exchanges” or parking arrangements including construction to suit transactions\, and the changes in the 1031 exchange industry through the lens of nearly 50 years in the exchange arena.\n\n
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:3296e3ceefce64c4f5cf78c89e74e667
URL:http://74thannualmontanataxinstitute.sched.com/event/3296e3ceefce64c4f5cf78c89e74e667
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T173000Z
DTEND:20261009T180000Z
SUMMARY:Selected Estate Planning Recent Developments - Part I
DESCRIPTION:This presentation reviews the most recent cases\, rulings and regulations promulgated in the area of wealth transfer taxation. &nbsp\;The presentation discusses implications of the developments and it offers estate planning and drafting techniquest in response.
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:325ff5c6856c107ee48e99bcbeaf1df3
URL:http://74thannualmontanataxinstitute.sched.com/event/325ff5c6856c107ee48e99bcbeaf1df3
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T180000Z
DTEND:20261009T190000Z
SUMMARY:Lunch and Networking
DESCRIPTION:\n
CATEGORIES:BREAK
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:e5b9110ff4437288247b871a4a52c5b2
URL:http://74thannualmontanataxinstitute.sched.com/event/e5b9110ff4437288247b871a4a52c5b2
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T185900Z
DTEND:20261009T191400Z
SUMMARY:Session II
DESCRIPTION:\n
CATEGORIES:SESSION SPONSOR
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:59af4cfb1cab88c065195eb544de6391
URL:http://74thannualmontanataxinstitute.sched.com/event/59af4cfb1cab88c065195eb544de6391
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T190000Z
DTEND:20261009T200000Z
SUMMARY:Selected Estate Planning Recent Developments - Part II
DESCRIPTION:This presentation reviews the most recent cases\, rulings and regulations promulgated in the area of wealth transfer taxation. &nbsp\;The presentation discusses implications of the developments and it offers estate planning and drafting techniquest in response.
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:b48334b4bb3acf764b0c4800c9074c1b
URL:http://74thannualmontanataxinstitute.sched.com/event/b48334b4bb3acf764b0c4800c9074c1b
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T200000Z
DTEND:20261009T204500Z
SUMMARY:Current Developments in Partnership and Corporate Taxation - Part I
DESCRIPTION:This current year brings a number of developments in the areas of partnership and corporate taxation. This session\nreviews the most significant statutory enactments\, judicial decisions\, IRS rulings and Treasury regulations promulgated during the last 12 months that affect the domestic income taxation of corporations and partnerships.
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:4e0c2b70d5e6d7cb584d9da260a70b5e
URL:http://74thannualmontanataxinstitute.sched.com/event/4e0c2b70d5e6d7cb584d9da260a70b5e
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T204500Z
DTEND:20261009T210000Z
SUMMARY:Break - Visit Sponsors
DESCRIPTION:\n
CATEGORIES:BREAK
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:b1cf36c4c2dc79861eb06874839e05a9
URL:http://74thannualmontanataxinstitute.sched.com/event/b1cf36c4c2dc79861eb06874839e05a9
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T210000Z
DTEND:20261009T214500Z
SUMMARY:Current Developments in Partnership and Corporate Taxation - Part II
DESCRIPTION:This current year brings a number of developments in the areas of partnership and corporate taxation. This session\nreviews the most significant statutory enactments\, judicial decisions\, IRS rulings and Treasury regulations promulgated during the last 12 months that affect the domestic income taxation of corporations and partnerships.
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:aea870cf7b49a6107e235963205aaf96
URL:http://74thannualmontanataxinstitute.sched.com/event/aea870cf7b49a6107e235963205aaf96
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T214500Z
DTEND:20261009T230000Z
SUMMARY:Creditor Protection and Estate Tax Exclusion
DESCRIPTION:Over the past 28 years\, 20 states have enacted asset protection trust statutes. As a result\, creditor protection has become mainstream. Not only statutory asset protection trusts\, but also other types of creditor protection trusts\, such as special power of appointment trusts\, hybrid-DAPTs and SLATs\, have grown dramatically in popularity in recent\nyears. Many clients choose to make transfers to these trusts completed gifts for federal estate tax purposes so that the transferred assets\, and the growth and income on those transferred assets\, will be excluded from their estates for federal estate tax purposes at death. This session will look at the requirements – and the potential challenges – associated with making a completed gift to various forms of creditor protection trusts.\n\n
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:de8db878841174ea5033fa93d0ed0529
URL:http://74thannualmontanataxinstitute.sched.com/event/de8db878841174ea5033fa93d0ed0529
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261009T230000Z
DTEND:20261010T000000Z
SUMMARY:Networking Social
DESCRIPTION:\n
CATEGORIES:BREAK
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:e1d6f11f743d3fb2f39178e65dc8a510
URL:http://74thannualmontanataxinstitute.sched.com/event/e1d6f11f743d3fb2f39178e65dc8a510
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261010T130000Z
DTEND:20261010T135000Z
SUMMARY:BETTR Law Section of the State Bar of Montana
DESCRIPTION:\n
CATEGORIES:MEETING
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:758f95e0075b9a276cfdf2b6ee18550c
URL:http://74thannualmontanataxinstitute.sched.com/event/758f95e0075b9a276cfdf2b6ee18550c
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261010T135900Z
DTEND:20261010T141400Z
SUMMARY:Session III
DESCRIPTION:\n
CATEGORIES:SESSION SPONSOR
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:933ea1a2526de7c67339802c19c5422a
URL:http://74thannualmontanataxinstitute.sched.com/event/933ea1a2526de7c67339802c19c5422a
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261010T140000Z
DTEND:20261010T150000Z
SUMMARY:Montana Legislative Update
DESCRIPTION:Lieutenant Governor Juras explains relevant changes to state law. Her talk will address state income and property tax changes\, It also will cover information on Senate Bill 134 Safeguarding Endowment Gifts Act\, House Bill 463 that streamlines the conversion process for limited liability companies (LLCs) into domestic corporations or limited liability partnerships\, and House Bill 530 that provides a process for domesticating foreign entities in Montana.\n\n
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:e7fc34635181fa440a69640b0c992ee2
URL:http://74thannualmontanataxinstitute.sched.com/event/e7fc34635181fa440a69640b0c992ee2
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261010T150000Z
DTEND:20261010T160000Z
SUMMARY:Choice of Entity After 2025 Tax Law Changes
DESCRIPTION:This presentation reviews annual\, net after-tax cash flow for C corporations that distribute none\, part\, or all of their income and compares that to rates that apply to S corporations and partnerships (including LLCs). It addresses recent\ndevelopments updating the limited partnership partner exception to self-employment tax. This presentation also compares entity tax rates on the sale of a business and provides updates on § 1202 qualified small business stock.\n\nTo join the thousands who have decided to receive quarterly a link to the most recent version\, both at no charge\, go to http://www.thompsoncoburn.com/forms/gorin-newsletter
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:a0710cb93f7afd5ae310101a91551173
URL:http://74thannualmontanataxinstitute.sched.com/event/a0710cb93f7afd5ae310101a91551173
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261010T160000Z
DTEND:20261010T161500Z
SUMMARY:Break - Visit Sponsors
DESCRIPTION:\n
CATEGORIES:BREAK
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:50d55d5d9f15c6f532ccc8656bb901dc
URL:http://74thannualmontanataxinstitute.sched.com/event/50d55d5d9f15c6f532ccc8656bb901dc
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261010T161500Z
DTEND:20261010T175000Z
SUMMARY:Annual Income Tax Update
DESCRIPTION:Sam Donaldson shares his annual overview of all the cases\, rulings\, regulations\, and legislation from the past 12 months. Hang on to your hats\, Sam will give us a year’s worth of information in 95 minutes.\n\nSam's slides will be available at the conclusion of the conference.
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:79aa8c92219983b6797802148ff124c4
URL:http://74thannualmontanataxinstitute.sched.com/event/79aa8c92219983b6797802148ff124c4
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261010T180000Z
DTEND:20261010T180000Z
SUMMARY:Conference Survey
DESCRIPTION:Please take a few minutes to provide conference feedback. &nbsp\;Conference survey.
CATEGORIES:GENERAL SESSION
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:ad7fcdaffcedbb932d5549a5a17753d1
URL:http://74thannualmontanataxinstitute.sched.com/event/ad7fcdaffcedbb932d5549a5a17753d1
END:VEVENT
BEGIN:VEVENT
DTSTAMP:20260904T175202Z
DTSTART:20261010T180000Z
DTEND:20261010T180000Z
SUMMARY:Certificate of Attendance
DESCRIPTION:Printable Certificate of Attendance. &nbsp\;Please email completed form to Ginger Claussen ginger.claussen@umontana.edu for reporting.\n\nRemote Attendees: &nbsp\;Please complete the certificate and email to Ginger Claussen ginger.claussen@umontana.edu for reporting and attendance verification.
CATEGORIES:PRINTED MATERIALS
LOCATION:Edgewater Missoula\, Tapestry Collection by Hilton
SEQUENCE:0
UID:a6bf01a831ce097afe34586d7127b2bf
URL:http://74thannualmontanataxinstitute.sched.com/event/a6bf01a831ce097afe34586d7127b2bf
END:VEVENT
END:VCALENDAR