Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

A Member of the Law Professor Blogs Network

Wednesday, July 29, 2015

CLE On Estate Plans After American Taxpayer Relief Act of 2012

CLEThe American Bar Association is presenting a CLE entitled, Oh, What a Relief It Is: Curing Estate Plans that No Longer Make Sense in Light of the American Taxpayer Relief Act of 2012, Tuesday August 18, 2015, 12:00-1:30pm Central, online.  Here are some details about the event:

JOIN THE SECTION & SAVE!
ABA Members join RPTE for $70 to save $55 on this and future RPTE teleconferences, sign up at Register online. Find upcoming programming here . You may also email Michael.Kesler@americanbar.org, or call 312-988-5260. Visit www.shopaba.org to update your preferences to receive future program announcements via e-mail.

UNABLE TO PARTICIPATE?
This program will be available on audio CD and MP3. Order from the ABA Web Store
(search by program title or keyword).

ALL PARTICIPANTS MUST REGISTER
Cancellations and requests for refunds will be honored on the following basis: Two business days or more, 100% refund; one business day or less, 100% refund minus the $25 administrative fee. Substitute registrants are welcome. The ABA will seek 1.5 hours of CLE credit in 60-minute states and 1.8 hours of CLE credit in 50- minute states in states accrediting ABA live webinars and teleconferences.* Credit hours granted are subject to each state’s approval and credit rounding rules. NY- licensed attorneys: This non-transitional CLE program has been approved for experienced NY-licensed attorneys in accordance with the requirements of the New York State CLE Board for 1.5 New York CLE credits.

July 29, 2015 in Conferences & CLE, Estate Administration, Estate Planning - Generally | Permalink | Comments (0)

Friday, July 24, 2015

41st Annual Notre Dame Tax & Estate Planning Institute

CLEThe University of Notre Dame Law School is sponsoring the Forty-First Annual Notre Dame Tax & Estate Planning Institute on September 17-18, 2015. Provided below is the program description:

The 41st Annual Notre Dame Tax and Estate Planning Institute will take place on September 17th and 18th, 2015, in South Bend at the Century Center on the banks of the St. Joseph River in downtown South Bend, Indiana, at 120 South St. Joseph Street. South Bend uses Eastern Time (same as New York City)

The 41st Annual Institute will present topics relevant for all individuals, even those not exposed to the estate tax because of the high exemptions. Several sessions are designed to evaluate financial products and planning techniques so that one can better understand and evaluate these products and proposals in determining not only the tax and financial advantages they offer, but also their limitations. In addition, the Institute offers topics not found in most estate planning CE programs such as protecting the elderly from scams and exploitation. As part of the objective of refreshing areas that can expand one’s practice, a session will review the income tax consequences of debt cancellation, foreclosures, and debt restructuring. Recognizing the importance of the income tax, the Institute will continue to devote sessions to income tax planning techniques clients can use immediately.

July 24, 2015 in Conferences & CLE, Estate Administration, Estate Planning - Generally | Permalink | Comments (0)

Tuesday, July 21, 2015

CLE On Offshore Asset Protection Trusts

CLEThe American Bar Association is presenting a CLE entitled, They Work Extremely Well? - Offshore Asset Protection Trusts: Why Do Them and Where to Create Them, Tuesday August 11, 2015, 12:00-1:30pm Central, online.  Here is why you should attend:

Some estate planning practitioners caution that offshore asset protection trusts work "extremely well." Cases in the United States indicate that debtors sometimes cannot reach their own assets even when said debtor's freedom (via a contempt of court order) is on the line. However, all offshore asset protection trusts are not created equal; when used with the right client, in the right set of circumstances, they offer unmatched protection that could be a wonderful estate planning tool.

Domestically in the United States, at least 24 states allow some form of a domestic asset protection trust, including inter vivos QTIP trusts and self-settled asset protection trusts. The proliferation of domestic asset protection trusts leaves attorneys inquiring whether their use outweighs the potential benefits of using an offshore asset protection trust.

July 21, 2015 in Conferences & CLE, Estate Planning - Generally, Trusts | Permalink | Comments (0)

Sunday, July 19, 2015

CLE On Post - Windsor / Same-Sex Marriage Case Impact

CLEThe American Bar Association is presenting a CLE entitled, Post - Windsor / Same-Sex Marriage Case Impact, Thursday July 23, 2015, 1:00-2:30pm Eastern, online.  Here is why you should attend:

Two years after the U.S. Supreme Court's ruling that Section 3 of Defense of Marriage Act was unconstitutional in United States v. Windsor, the U.S. Supreme Court held in Obergefell v. Hodges, that the Fourteenth Amendment requires states to allow same-sex marriages and to recognize same-sex marriages performed in other states. While Windsor required employers to make a number of changes to their qualified plans and how they administered health plan coverage provided to same-sex spouses with respect to rights protected by federal law, including federal income tax, employers still had to impute income on same-sex spouse coverage at the state level. Furthermore, it was unclear whether sponsors could discriminate between same-sex spouse and opposite-sex spouses with respect to the provision of benefits. This webinar will review how the Windsor and Obergefell decisions affect plans sponsors and their plans, including imputation of income on health plan coverage at the state level, the risk sponsors of self-insured plans assume if they choose not to offer same-sex spouses the same benefits offered to opposite-sex spouses, whether plan sponsors may choose to re-design plans to eliminate domestic partner coverage, and the guidance that would be helpful to plan sponsors to address the issues that arise from Windsor and Obergefell.

July 19, 2015 in Conferences & CLE, Estate Planning - Generally, New Cases | Permalink | Comments (0)

Saturday, July 18, 2015

CLE On What You Need to Know Personally and Professionally In Estate Planning

CLEThe American Bar Association is presenting a CLE entitled, Estate Planning: What You Need to Know Personally and Professionally, Wednesday August 5, 2015, 1:00-2:30pm Eastern, online.  Here is why you should attend:

No matter how large or modest the estate, everyone needs a good plan in advance. Unfortunately, we can’t predict accidents, illness, or how long we will live. Good estate planning involves providing critical guidance and peace of mind for your clients. Join our experienced panel as they provide valuable advice on preserving the maximum amount of wealth possible.

Topics will include:

  • The basic nuts-and-bolts of an estate plan
  • Strategies for wealth preservation and gifting
  • Dealing with multiple representation and conflicts issues
  • Managing fiduciary responsibilities

July 18, 2015 in Conferences & CLE, Estate Planning - Generally | Permalink | Comments (0)

Thursday, July 16, 2015

CLE On Special Needs Trust

CLEThe University of Texas School of  Law is presenting a CLE entitled, Special Needs Trusts, February 4-5, 2016 at the Downtown Austin Radisson Hotel and Suits.  Here is why you should attend:

The 12th Annual Changes and Trends Affecting Special Needs Trusts brings together leading professionals in the SNT field, features the latest updates and hot topics, and offers a great set of materials including sample forms, drafting tips, sample language and resources. 
 
If you work with special needs trusts—or want to learn how to use, draft, fund and administer them—don't miss this program!

July 16, 2015 in Conferences & CLE, Estate Planning - Generally, Trusts | Permalink | Comments (0)

Wednesday, July 15, 2015

CLE On Strategies To Achieve Stepped-Up Basis In Trusts

CLEThe American Bar Association is presenting a CLE entitled, Strategies to Achieve Stepped-Up Basis in Trusts, Tuesday, July 21, 2015, 12:00-1:30pm Central, online.  Here is why you should attend:

With a permanent transfer tax exemption of approximately $11MM for married couples, estate planners have refined their trust agreements to help minimize income taxes by focusing on the basis of assets held in trust.  Nationally acclaimed estate planning professionals have teamed up to discuss some of the latest and greatest techniques that accomplish these goals.  
 
Panelists will cover various topics and strategies, including:
  • How trusts can be used to achieve step-up in basis for older beneficiaries on death;
  • Compare and contrast methods to achieve a step-up in basis over low basis assets;
  • Sample clauses illustrating how to implement the step-up in basis techniques; and
  • How low basis assets in the bypass trust can be stepped up in the first to die's estate.

July 15, 2015 in Conferences & CLE, Estate Tax, Income Tax, Trusts | Permalink | Comments (0)

Thursday, July 9, 2015

CLE On 2015 Estate Planning and Probate Drafting

The Texas Bar Association is presenting a CLE entitled, Estate Planning and Probate Drafting 2015, October 8-9, 2015, at The Westin Houston Memorial City Hotel.  Here is why you should attend:

Topics Include:

  • Top 10 Considerations for Drafting to Avoid Litigation
  • 2015 Texas Estate and Trust Legislative Update
  • Is It Fair to Be Equal? Working with Equalization Provisions
  • Marital Property Issues in Drafting Planning Documents
  • The Agent Can Do WHAT?! Drafting Tips to Empower Agents While Protecting Principals Under a Power of Attorney

Course Amenities

  • Coffee and breakfast provided each morning
  • Lunch provided both days
  • Complimentary wireless connection in the meeting room
  • Convenient access to electrical connections - bring your laptop!
  • Networking Social on Thursday night (Houston site only)

July 9, 2015 in Conferences & CLE, Estate Administration, Estate Planning - Generally, Wills | Permalink | Comments (0)

Saturday, July 4, 2015

CLE On Settlements, Compromises and Ethical Issues in Estate Litigation

CLEThe American Bar Association is presenting a paralegal CLE entitled, Settlements, Compromises and Ethical Issues in Estate Litigation, Thursday, July 16, 2015, 12:00-1:30pm Central, online.  Here is why you should attend:

Attendees of the Paralegal eLearning Program will learn substantive legal and ethics issues – as well as best practices – from leading industry professionals with in-depth knowledge and hands-on experience in Trust & Estate Law.  The program will offer ten 60-minute eLearning sessions, and attendees can register for the entire series or individual sessions.

July 4, 2015 in Conferences & CLE, Estate Planning - Generally | Permalink | Comments (0)

Friday, July 3, 2015

CLE On Advanced Texas Estate Planning & Probate

CLE PictureThe Texas Bar Association is presenting a CLE entitled, Advanced Estate Planning and Probate 2015,  July 29-31, 2015, at the San Antonio Hyatt Regency Hill Country Resort & Spa for a video presentation.  Here is why you should attend:

Highlights

  • Dealing with Water, Wind, and Mineral Interests in Estate Administration.
  • Setting up Your Estate Planning Practice so You Can Retire with Ease.
  • Extent and Limits of Spendthrift Protection - Creditor sand Divorce.
  • Micro-Captives: The Insurance Company You Keep.
  • Use and Abuse of Show Cause Motions.

Course Amenities

  • Breakfast and lunch provided each day.
  • Complimentary self-parking at all sites.
  • Complimentary wireless signal in the meeting room.
  • Complimentary online registration for the Attorney Ad Litem Certification for Guardianship Proceedings.

July 3, 2015 in Conferences & CLE, Estate Planning - Generally, Trusts, Wills | Permalink | Comments (0)