October 23-24, 2024
WEDNESDAY | Board of Directors Meeting | 3 PM – 5 PM | Hampton Inn |
Texas Chapter Membership Meeting | 6 PM | Hampton Inn | |
Texas Chapter Dinner | 7 PM | TBD | |
THURSDAY | Estate Planning Considerations Impacting Real Estate *8 hours of continuing education | 8 AM – 5 PM | Adams Street Community Center |
CONTINUING EDUCATION STATE APPROVAL:
** The seminar has been APPROVED with TALCB for 8-hours of ACE in Texas.
** The Texas Chapter partnered with Texas Alliance of Land Brokers. This seminar is also approved for 8-hours of CE with TREC.
ASFMRA Members | $300 (Before 10/16/2024); $350 (After 10/16/2024) |
TALB Members | $300 (Before 10/16/2024); $350 (After 10/16/2024) |
Non-Members (ASFMRA/TALB) | $350 (Before 10/16/2024); $400 (After 10/16/2024) |
Wednesday Chapter Dinner | $30 (Not included in the registration fee) |
Student Registration | FREE; Contact Carmen |
We have the conference space reserved in the Hampton Inn for our Board of Directors meeting and General Membership meeting. This space will also be used for a hospitality suite area in the evening.
Guests can call the number above for reservations; ask for the Texas Chapter ASFMRA room block to receive the special rate. The deadline for reservations will be October 2, 2024. The hotel room rate is $164 plus tax/fees. Complimentary breakfast is included.
Thursday’s 8-hour program will be hosted in the Adams Street Community Center.
Breakfast is on your own. The Hampton Inn does offer complimentary breakfast if you choose to stay there. We will have snacks, coffee, and drinks in the meeting rooms.
Wednesday Chapter Dinner: TBD – more details to come.
Thursday Lunch: Lunch is included in the registration fee. We will likely have lunch catered at the
Adams Street Community Center. You can also leave to get lunch on your own if you choose.
AGENDA
(SPEAKER ORDER IS SUBJECT TO CHANGE.)
Planning Ahead for Upcoming Changes to the Lifetime Gift & Estate Tax Exemption
Kevin Shahan
CPA, San Saba
cpa@kevinshahan.com
This presentation will be focused on the key instances where an attorney would be advising their clients to obtain an appraisal in relation to estate planning and probate matters. We will be discussing possible pitfalls for appraisals being used in these contexts and what an attorney is looking for in reviewing final documents. Specifically, we will be discussing appraisals as they relate to:
Estate Planning
Probate
Corina Rodriguez
Braun & Gresham, PLLC
crodriguez@braungresham.com
Basic introduction and definition of conservation easements
Corky Kuhlman
Texas Parks and Wildlife Foundation
ckuhlmann@tpwf.org
Delaware Statutory Trusts
The role of Delaware Statutory Trusts (DSTs) as replacement property in 1031 exchanges. The presentation will include an explanation of Delaware Statutory Trusts, how they qualify for 1031 exchange treatment (including a review of 1031 exchange requirements as needed) within the framework of rural land and farm and ranch property owner demographics with example applications of features and benefits.
Jeff Smitherman
Saxony Securities
jsmitherman@saxonysecurities.com
Real Estate Appraiser Role in the Business Valuation Process
Todd Lewis, CPA, CVA
Oliver, Rainey & Wojtek
tlewis@orw.cpa
Casey Burns
Burns Law Office PLLC
casey@caseyburnslaw.com
Saxony Securities, Inc.
Jeff Smitherman is a licensed security representative and provides real estate investment solutions that enable property owners to defer capital gains taxes while transitioning into securitized properties known as Delaware Statutory Trusts (DST’s). These passive investments are unique in that they feature stabilized, tax efficient income as well as the potential for capital appreciation in institutional and investment grade, commercial real estate portfolios that qualify for 1031 exchange treatment by meeting strict criteria.
Prior to entering the industry, Jeff enjoyed a career as an officer in the United States Marine Corps that includes decorated service and national level leadership. He was drawn to the farm and ranch sector based off his own family experience and the recognition of aging generational needs for income and estate planning amidst the continual transition of generational agricultural land.
A native of East Texas, Jeff graduated from Texas A&M University in Agriculture Economics and has additional masters’ degrees in National Security. He holds FINRA Series 63 and 22 licenses and is a member of Realtors Land Institute (RLI) and the Texas Alliance of Land Brokers (TALB).
Burns Law Office PLLC
Casey Burns is the owner of Burns Law Office PLLC, a solo practice firm specializing in estate planning, probate, wills, trusts and estate and gift tax planning. He is board certified by the Texas Board of Legal Specialization in Estate Planning & Probate and has been practicing law for close to twenty years.
Casey was born in Muleshoe, Texas, but spent most of his childhood years in South Texas. He obtained a B.S. degree from Texas A&M University in 2000, an M.S. degree in Computer Science from The University of Texas at Austin in 2002, and a J.D. degree from St. Mary’s University School of Law in 2005.
He is passionate about following Jesus Christ and raising his children with his dear wife of 23 years. He also enjoys teaching algebra to local homeschool students once a week.
Texas Parks and Wildlife Foundation
Corky Kuhlman is a fifth generation Fredericksburg TX native. He started land surveying during high school. After graduation from High School in 1970, he went to work for a Fredericksburg survey/engineering firm. In 1980, he began work with Texas Parks and Wildlife Department in their Design, Construction and Management branch and for 24 years did surveying and engineering, 10 years of that period as Section Head of the Land Survey Branch. From 2005-2016, he transferred to the Land Conservation Program (TPWD Real Estate Section) as the Senior Project Manager, dealing with any type of land project statewide. During his tenure with TPWD, Corky worked on site in every State Park, Fish Hatchery and 95% of the Wildlife Management Areas in Texas, including having a hand in every new State Park that’s been built in the last 43 years.
In 2016, he retired from TPWD for a weekend before continuing his land conservation career as the Land Conservation Manager for The Parks and Wildlife Foundation of Texas. Corky has served on the Hays County Open Space Advisory Board after their first major bond issue passed by voters for 30 million dollars; served on the Board of Directors of the Hill Country Land Trust; served on the Board for Lease for Minerals owned by TPWD headed by the Texas Land Commissioner, and currently serves on the Board of Directors of the Hays County Soil and Water Conservation District.
Braun & Gresham, PLLC
Cory assists her clients with their rural property matters to help them secure their land for future generations. She takes a holistic approach when addressing landowners’ needs by using both legal and practical advice. Her practice is comprised of estate planning, conservation, business associations, risk management, and real estate. As an 8th generation South Texas rancher, Cory brings a perspective that allows her to deeply connect with her clients and their passion for stewardship. Cory pursued her undergraduate education in Agricultural Economics from Texas A&M University and her law degree from the University of Texas. Now, she and her husband have made a few Dripping Springs acres their home.
Oliver, Rainey & Wojtek
Todd Lewis has over 35 years of experience in taxation including estate, trust, individual, and business entities. He has been a court appointed administrator in land value condemnation cases. He has experience with corporate finance and strategy. His business advisory skills include mission and vision development, estate planning, and tax planning. Todd is also a teacher and mentor.
Todd graduated from Abilene Christian University with a BBA in 1983 and MAR in 2002. He holds an MBA from Pepperdine University (Presidents & Key Executives, 2017). Todd has held his CPA designation since 1986, the AICPA Personal Financial Specialist (PFS) designation since 1997, and the CVA (Certified Valuation Analyst) by the National Association of Certified Valuation Analysts designation since 2013. Todd has also been the course instructor for several financial and accounting courses at the Texas Tech University Highland Lakes Campus in Marble Falls.
Kevin Shahan, CPA is a firm located in San Saba, Texas, that currently provides services to businesses and individuals throughout Texas and surrounding states. As an accountant, Kevin provides personalized and professional tax, audit, payroll, bookkeeping, and financial services.
Kevin is a native of San Saba. He attended the University of Texas at Austin and obtained both a Bachelor of Business Administration degree and a Master in Professional Accounting degree from the University of Texas at Austin College of Business Administration.
Besides running his own CPA accounting practice, Kevin is actively involved with his local church, Rotary International, and the Chamber of Commerce.
Presented at the 32nd Annual Outlook for Texas Land Markets on April 13, 2023
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Presented at the 31st Annual Outlook for Texas Land Markets on April 28, 2022
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Presented at the 30th Annual Outlook for Texas Land Markets on April 22, 2021
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Created and published by the Texas Chapter ASFMRA (Outlook Conference for 2020 was cancelled due to COVID-19)
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Presented at the 29th Annual Outlook for Texas Land Markets on April 25, 2019
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Presented at the 28th Annual Outlook for Texas Land Markets on April 26, 2018
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Presented at the 27th Annual Outlook for Texas Land Markets on April 20, 2017
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Presented at the 33rd Annual Outlook for Texas Land Markets on April 4, 2024.
The Texas Rural Land Value Trends for 2023 is an analysis of all the trends and transactions that occurred during the 2023 calendar year, with projections for 2024.
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