Agenda / Content Covered

1. Federal Tax Update: Partnership Tax and Pass-Through Entities
   2:00 — 2:30, Bradford Block
2. Choice of Entity Decisions: New Factors and Current Trends
   2:30 — 3:00, Bradford Block
3. Bringing Older Operating Agreements Up to Speed: What to Look for
   3:00 — 3:30, Bradford Block
4. Discounts for Lack of Marketability (DLOM) Calculation and Application
   3:30 — 4:00, Neal Jannol
5. 199A QBI Update
   4:00 — 4:15, Neal Jannol
6. Single-Member LLCs and Current Asset Protection Issues
   4:30 — 4:45, Bradford Block
7. Transfer of Interests Hot Topics (Dying as a Member of an LLC, Buy-Sell Agreements)
   4:45 — 5:00, Mark Cherry
8. Delaware and Other High Priority States' Case Law Update
   5:00 — 5:15, Mark Cherry

Accreditation Details:

BRADFORD E. BLOCK is the principal of the Law Offices of Bradford E. Block in Northbrook, Illinois. He has been an attorney for more than 35 years and practices in the areas of business formation, mergers and acquisitions, not-for-profit organizations, private foundations, equity financing, tax law, and the preparation and negotiation of corporate and technology contracts. Mr. Block has lectured to various professional groups on matters related to limited liability companies, partnerships, business transactions, S-corporations, and tax exempt organizations. He is a former adjunct professor of business planning and partnership law at DePaul University. Mr. Block is also a commercial mediator and a member of the Association of Attorney Mediators. He earned his B.S. degree from the Wharton School of Finance and Commerce at the University of Pennsylvania and his J.D. degree from DePaul University College of Law.

MARK S. CHERRY is an attorney with Mark S Cherry Attorney at Law, PC, which is a general practice professional law firm in Cherry Hill, New Jersey that, in addition to the general practice of law, assists homeowners across New Jersey. His firm has extensive experience in foreclosure prevention, real estate, tax law, and bankruptcy law. Mr. Cherry is admitted to practice in New Jersey, Pennsylvania, federal district courts, bankruptcy court, Federal Court of Appeals, and U.S. Tax Court. In addition to being an accredited civil mediator, he is also the member of the American Institute of Certified Public Accountants (AICPA), American Association of Attorney-Certified Public Accountants (AAA-CPA), and New Jersey Association of Professional Mediators (NJAPM). He earned his J.D. degree from the Delaware Law School of Widener University. Before that he earned his B.B.A. degree from Temple University (Moot Court Honor Society).

NEAL B. JANNOL is a sole practitioner in Los Angeles at the Law Office of Neal B. Jannol. He has been an attorney for more than 20 years and concentrates his practice on sophisticated estate and tax planning for individual clients, the representation of individual and corporate fiduciaries, and the administration of estates and trusts. Mr. Jannol's experience includes drafting revocable and irrevocable trusts, business succession planning, premarital planning, charitable gift planning, and all aspects of estate administration and probate procedures. He is a member of the State Bar of California. Mr. Jannol earned his B.A. degree, magna cum laude, from the University of California at Los Angeles and his J.D. degree from the University of California at Berkeley, Boalt Hall School of Law.