10/03/06 Charitable Real Estate Options for Aging Property Owners    Dennis Bidwell, Bidwell Advisors, Northampton, MA This presentation will review real estate wealth trends and profile client situations where charitable real estate solutions might be appropriate. There will be a case study of a charitable remainder trust funded with real estate, a charitable gift annuity funded with real estate, and a retained life estate.      10/10/06 The Macro Asset Perspective: A Retirement Income Strategy    James Allen, CSA, LUTCF, Financial Advisor, Allen Financial Group Karen Curran, Registered Representative, NYLife Securities A huge segment of our society is approaching retirement and many are worried about sources for lifetime income. In generations past, the sources of lifetime income were primarily made up Social Security and company pensions. With the future of Social Security in question and company pensions becoming increasingly rare, the MAP model is designed to provide a visual picture of where retirement income can be derived outside of these sources.      10/17/06 College Affordability & New Strategies: What You Should Know!    Adam Metsch, Director, College Advisor of New England, Inc., E. Longmeadow In this workshop, you will learn the best time and way to: Review a family's finances and advise funding and financial aid strategies specific to their college choice; how to appeal to a financial aid officer; strategies for families that do not qualify for financial aid; and the NEW 2006 financial aid regulations and how they offset the new tax incentives.      10/24/06 Cost Segregation and Tax Strategies    Marky Moore, Capital Review Group, Phoenix, AZ Cost segregation is an accepted tool available to substantially reduce income taxes by increasing depreciation allowances. The crux of cost segregation is determining whether an asset is IRC Sec 1245 property (shorter cost recovery period property, 5 or 7 years) or Sec 1250 property (longer cost recovery period property, 39, 31.5 or 15 years).   Related Bellagio Hotel images: Glass flower ceiling Ceiling close up      10/31/06 Bull, Bear, Dragon - China Obvious Opportunity/Considerable Challenge    Joseph Stein, VP, Fred Alger & Company The greatest investment opportunity since America in the 1800's, China today presents opportunities and risks no astute investor can afford to ignore ... yet perils are great. Learn how a recognized solution is at your fingertips.      Participation, Preservation, Peace of Mind: Proven Global Investment Solutions for Today's Uncertain Times    J. Garry Heiney, CSA, FBS, AIG Financial Advisors, Skroback & Associates Jeff Boyanowski, VP, Clark Capital, Philadelphia, PA The Great Investor Desire (Above Average Performance, Lower Risk, and Peace of Mind) has been impossible for most investors to achieve this decade. Hear about unique institutional wealth management and preservation solutions that produce results … even in today's difficult times.      11/07/06 The Annual Tax Update    Lorraine Travers, Richard Hellmold, and Maria Marchand Massachusetts Society of CPA Federal Tax Committee Expect a lively discussion of recent Federal tax developments at this popular session.   2006 Annual Tax Update Summary Documents: Combined Outlines Individuals (Energy, Katrina, Medical) S Corporations, Tax Credits - PDF (1.2 MB) Corporations Partnerships Trusts Estates & Gifts Tax Accounting Update - PDF (1.6 MB) Tax Practices & Procedures Bankruptcys   Sessions are held at American International College in the Breck Hall of Science from 3:00 to 6:00 and are offered for a fixed $30 fee for all or any part of the six-week series. Contact Jo Sarnelli, CPA, 162 Sumner Avenue, Springfield, MA at (413) 746-9067 or sarnelli@SarnelliCPA.com for more information. Use the following links for Directions and a Campus Map.