Our first topic:
"VALUE ADDED" ADVISORS
Philanthropic Planning and the Value Added Advisor
Presented by Constance Pollock J.D.
Hahn & Pollock, LLC

Our second topic:
"Income Taxation of Life Insurance Benefits"
Presented by Richard M. Arceci J.D. CPA

Attorney Candace M. Pollock's topic will cover

Meeting Client Planning needs

Expressing What is Important

What method of philanthropy?

Opportunities for advisors

Prior to law school Candace M. Pollock was a small business owner providing claims review services to Ohio law firms and founding president of The Women Business Owners Association (currently known as the Cleveland Chapter of National Association of Women Business Owners).

She joined one of her client firms upon graduation from law school and represented people with disabilities in workers’ compensation and Social Security claims. Thereafter, her practice expanded to include general estate planning (wills and trusts), probate and guardianship, and planning for the unique challenges of elders, families with special needs members, Medicaid assistance, unmarried partners, and pet-family members.

In addition to representing people with estate planning and disability matters, Candace is a frequent speaker at local and national events on various estate planning and disability topics and writes a newspaper column, articles and books about estate planning.

Richard M. Arceci, J.D., CPA will address the topic of "Income Taxation of Life Insurance Benefits" He will cover

Income Taxation at Contract Termination Prior to Death

Income Tax Attributes of Premium Payments

Income Tax Attributes of Interest on Loan Payments

Common Income Tax Traps

Richard is an attorney and a certified public accountant with a Masters Degree in Accounting Science. Mr. Arceci is Executive Vice President, CCO and Chief Legal Counsel of the broker-dealer, ValMark Securities, Inc., and President of the registered investment adviser affiliate, ValMark Advisers, Inc.

Mr. Arceci brings experience in public accounting, banking, corporate taxation, corporate succession planning, estate and financial planning to his current position at ValMark. His presentation will address some of the critical yet sometimes overlooked tax issues in life insurance including transfer for value, policy exchanges involving debt , the basis issues in corporate redemptions involving life insurance and the appropriate approach to addressing a split dollar agreement.