On November 8th and 9th, 2012, tax and estate planning attorney Phil Peterson participated in the 54th Conference of the Idaho State Tax Institute, an annual continuing education seminar which he has been attending for over 30 years. This year’s topics included Estate Planning Under Expiring Transfer Tax Provisions (part of the “fiscal cliff”), Compensation and Self-Employment Issues in a Partnership, Ethics – Representing the Potentially Incompetent Client, Social Security, Conservation Easements, Recent Developments in Federal Income Taxation, and Real Estate Mortgage Investment Conduits (REMICs). The conference is sponsored by the Accounting Department of the College of Business, Idaho State University, and is attended by tax and estate planning attorneys and CPAs from around the state.