Wills, Trusts & Estates Prof Blog

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

Saturday, October 9, 2021

Webinar: Tax & Estate Planning w/IRAs After the Secure Act

The following is from the program's announcement found here:

Tax and Estate Planning with IRAs after the Secure Act

3 NY CLE Credits: 3 Skills; Transitional and Non-transitional; 3 NJ CLE Credits: 3 General; 3 CPE Credits for CPAs (NY only)
 
Faculty:  Seymour Goldberg, Esq., CPA, MBA (Taxation), JD

Many taxpayers have accumulated a considerable amount of assets in their retirement accounts.  The Secure Act has created many new technical deadlines that must be followed in order to avoid IRS penalties. 

Tax planning and estate planning for your clients that have substantial retirement assets have become more important than ever.  You need to be aware of common errors that frequently take place.

This 3-credit CLE/CPE program includes:

  • Overview of the Retirement Distribution Rules under the Secure Act
  • Advantages of Trusts as IRA Beneficiary
  • Common Errors in Retirement Distribution Planning
  • Why many IRA beneficiary forms are defective
  • Statute of limitation issues including IRA penalties
  • Unintended Beneficiaries of Retirement Accounts or "My IRA is Going Where?"
  • And much more

ABOUT the INSTRUCTOR:  Seymour Goldberg, CPA, MBA (Taxation), JD is a senior partner in the law firm of Goldberg & Goldberg, P.C., Melville, New York. He has conducted over 100 continuing professional education programs for attorneys and CPAs in the area of IRA distributions and IRA compliance issues. He is a former IRS agent and IRS instructor. Mr. Goldberg is  the recipient of Outstanding Discussion Leader Awards from both the AICPA and the Foundation for Accounting Education.  His manuals written for the American Bar Association can be found in well over 100 law school libraries.  Two of his manuals cover IRA issues and IRS compliance issues involving IRAs.

Mr. Goldberg can be reached at 516-222-0422 or by email at info.goldbergira@gmail.com.

The New York and New Jersey CLE credits for this program will be issued by NYCLA 
The CPE credits* for this program will be issued by IRG Publications.
* CPA registrants must submit NYS CPA License Number after selecting registration option.

IRG Publications CPE details: 
Recommended CPE Credit Hours:  3 
Method of Presentation:  Webinar 
NY Sponsor:  IRG Publications 
Sponsor License No:  002963 
Subject area:  Taxation
Learning objective:  To  acquire knowledge involving tax planning and IRS compliance issues when dealing with IRA assets after the Secure Act
Level:  Intermediate 
Prerequisite:  Basic knowledge of taxation

Member (CLE Credit): $85
Non-member (CLE Credit): $105
CPA (CPE Credit ONLY): $75
JD/CPA Member (CLE & CPE Credit): $105
JD/CPA Non-Member (CLE & CPE Credit): $125

You must be signed in to register. If you do not have an account, you can create it for free.
For technical and account related issues, please contact us at dradjabov@nycla.org

October 9, 2021 in Conferences & CLE, Non-Probate Assets | Permalink | Comments (0)

Tuesday, October 5, 2021

Law & Society Association Trusts & Estates Collaborative Research Network Call for Papers, Lisbon 2022

Law & Society Association Trusts & Estates Collaborative Research Network Call for Papers, Lisbon 2022
Trusts & Estates Collaborative Research Network
Global Meeting on Law and Society
Lisbon, Portugal (& Virtual), July 13-16, 2022

Call for Participation – Deadline for Trusts & Estates CRN Proposals November 10, 2021 11:59 PM ET (USA)

Submission Link: here

The Trusts & Estates Collaborative Research invites proposals for (i) individual papers to be organized into panels; (ii) fully-formed panel proposals; and (iii) proposals for other sessions such as Author Meets Reader, Salon, or Roundtable discussions that explore any aspect of the law, practice or effects of trusts, equity, and estates, broadly defined. We also seek volunteers to serve as Chairs and/or Discussants for paper panels.

The CRN welcomes work that bears in any way on succession (inheritance), equity, or wealth transfers more generally. Subjects of inquiry may involve any aspect of government or social policy with respect to trusts, estates, inheritance, wealth transfer, equity or courts with jurisdiction over these issues.

If you would like to present an individual paper as part of a Trusts and Estates CRN panel, submit an idea for a fully-formed panel, or propose an Author Meets Reader, Salon or Roundtable session, please submit your proposal by November 10, 2021 at 11:59 p.m. Eastern (USA) via the LSA submission page here: https://lsa-annualmeeting.secure-platform.com/a/organizations/main/home

When you submit your proposal, please indicate that it is for CRN #56 Trusts and Estates.

If you would like to volunteer as a chair or discussant, please email Bridget Crawford (bcrawford [at] law.pace.edu).

For papers that are not already organized into panels, the CRN will organize submitted papers into panels with cohesive themes.

You are welcome to link your paper in some way to the 2021 conference theme, “Rage, Reckoning, & Remedy,” but there is no requirement to do so.

Please note that LSA rules limit you to one conference participation as a Paper Presenter, Roundtable Participant, Author.  There are no caps on appearances as Chair and/or Discussant on a panel, or an AMR reader.

Please also note that the format for the conference is hybrid, meaning some panels will be entirely online and some panels will be entirely in-person, but no “mixed” hybrid/live panels are permitted. Please indicate with your submission whether you plan to attend the conference in person or virtually only. For more information about this year’s format, please see LSA’s FAQ page here: https://www.lawandsociety.org/faqs-lisbon-2022.

Participants are encouraged to apply multi-disciplinary and interdisciplinary approaches in their scholarship. Possible areas of inquiry might include issues related to transfer of wealth between spouses or family members; preferences created for certain types of transfers or transfers to particular classes of individuals; the transfer of wealth to charities or non-profit organizations; generational equity; issues of social and economic inequality; comparative aspects of the law of succession and the law of trusts more broadly; the relationship between/among gender, race, sexual orientation, socioeconomic class, immigration, language status, disability and the law of succession and the law of trusts; the socio-linguistics of testation and wealth transfer; access to estate planning justice for low- and middle-income individuals; questions of cultural or group inheritance rights; and similar issues.

Our goal is to stimulate focused discussion of papers on which scholars are currently working and to discuss topics of current and common interest to those working in the fields of Trusts & Estates and Equity, broadly defined, both in the United States and internationally.  We welcome participation from scholars of any level of seniority working in any discipline, language, or country.  Although you may submit an individual proposal to present a paper that is closer to publication, we are especially interested in receiving proposals for works-in-progress that will benefit from discussion that the panels will provide.

If you have any questions, you are welcome to contact CRN chair Bridget Crawford (bcrawford [at] law.pace.edu) or Allison Anna Tait (atait [at] richmond.edu) or Carla Spivack (cspivack [at] okcu.edu).

October 5, 2021 in Conferences & CLE | Permalink | Comments (0)

Sunday, September 26, 2021

Tulane/ACTEC Symposium on Conflict of Laws in Trusts and Estates

Tulane University School of Law and The American College of Trust and Estate Counsel’s Legal Education Committee are organizing the 9th academic symposium financially supported by The ACTEC Foundation. The symposium, Conflict of Laws in Trusts and Estates will be held at the Tulane University School of Law on Friday, October 21, 2022. The keynote address will be given by Professor Jeffrey Schoenblum of Vanderbilt University Law School.

Among the objectives of this symposium are the following:

  • To bring together prominent and up-and-coming scholars for the discussion of important issues in conflict of laws;
  • To spur leading-edge research on conflict of laws in trusts and estates;
  • To encourage professors of trusts and estates to incorporate and consider issues of conflict of laws in their scholarship and teaching;
  • To promote collaborations and exchanges between conflict-of-laws scholars and scholars of trusts and estates.

Papers presented at the symposium will consist of papers selected from this Call for Papers and papers from invited speakers. The papers will be published in the Tulane Law Review.

If you would like to be considered to present a paper, please submit an abstract of your paper to Ron Scalise by email (rscalise@tulane.edu) by November 1, 2021. Those chosen to participate  in the symposium will be notified no later than December 1, 2021. Symposium speakers will be required to submit a draft of their papers by August 15, 2022, so that the panel commentators will have sufficient time to prepare their commentary.

Symposium speakers will be reimbursed for their travel expenses (economy airfare, the cost of ground transportation, and up to two nights’ hotel stay). Speakers will be invited to dinner on the evenings of Thursday, October 20, 2022, and (for speakers staying Friday evening) Friday, October 21, 2022.

Breakfast and lunch will be provided to speakers and attendees on Friday, October 21, 2022, courtesy of The ACTEC Foundation.

Questions about the symposium or this call for papers should be directed to Ron Scalise at the email address above.

This symposium was made possible through the financial support of The ACTEC Foundation, https://actecfoundation.org.

September 26, 2021 in Conferences & CLE | Permalink | Comments (0)

Sunday, August 15, 2021

The Future of Trusts and Estates: A Symposium in Honor of Sheldon F. Kurtz

The following is from an announcement provided to me by Prof. Thomas Gallanis of the University of Iowa College of Law:

You are invited to attend a Zoom symposium on “The Future of Trusts and Estates: A Symposium in Honor of Sheldon F. Kurtz”  The symposium, in honor of Shelly’s retirement, will be held by Zoom on Friday, September 10.  The schedule is below.  All times are Central Time.

Registration is free but required.  To register, please visit: https://uiowa.qualtrics.com/jfe/form/SV_6tlneudPWIYT5XM

We’ll send the Zoom link and meeting ID to registrants a few days before the event.

You are warmly welcome for all or part of the event.

With best regards,

Tom Gallanis

Symposium schedule – all times are Central Time

9:30   Welcome

9:45-10:45   Panel 1: The future of trusts and estates scholarship
               Naomi Cahn, University of Virginia
               Patricia Cain, Santa Clara University
               Thomas Gallanis, University of Iowa
               Robert Sitkoff, Harvard University

10:45-11:15   Break to avoid Zoom fatigue

11:15-12:15   Panel 2: The future of trusts and estates teaching
               David English, University of Missouri
               Susan Gary, University of Oregon
               Amy Morris Hess, University of Tennessee
               Sheldon Kurtz, University of Iowa

12:15-1:30   Break for lunch

1:30-2:45   Panel 3:  The future of trusts and estates practice
               Turney Berry, Wyatt Tarrant & Combs LLP, Louisville
               Mark Harder, Warner Norcross & Judd LLP, Holland, Michigan
               Carrie Harrington, Levenfeld Pearlstein LLC, Chicago
               Thomas Houser, Dentons Davis Brown, Des Moines
               Paul Morf, Simmons Perrine Moyer Bergman PLC, Cedar Rapids
               Margaret Van Houten, Dentons Davis Brown, Des Moines

2:45-3:00   Closing remarks
               Sheldon Kurtz, University of Iowa
               Thomas Gallanis, University of Iowa

August 15, 2021 in Conferences & CLE | Permalink | Comments (0)

Thursday, August 5, 2021

The 2021 Mortimer H. Hess Memorial Lecture: "It’s a Thriller! Lessons Upcoming Event: Learned from the Estate of Michael Jackson and the potential impact of New York’s new Post-Mortem Right of Publicity"

On Monday, September 13, 2021 at 5:00–7:00pm, there will be a webcast event entitled, The 2021 Mortimer H. Hess Memorial Lecture: "It’s a Thriller! Lessons Upcoming Event: Learned from the Estate of Michael Jackson and the potential impact of New York’s new Post-Mortem Right of Publicity". (click here to register). 

More information about the event is posted below: 

The post-mortem right of publicity is an heir’s right to control and profit from the commercial use of a deceased person’s name, image or likeness. The value of Michael Jackson’s name and image was front and center in valuing his Estate. Although Jackson’s name and image was valued on his estate tax return at about $2,000, the IRS initially valued it at approximately $435 million. Twelve years after his death, in a decision widely regarded as a spectacular success for the Estate, the Tax Court rendered a 271-page decision about the value of Jackson’s Estate, including valuing Jackson’s post-mortem right of publicity at just over $4 million. While some states, like California, have recognized post-mortem publicity rights for decades, in New York they are brand new, the New York statute granting such rights having only gone into effect on May 29, 2021. This year’s Mortimer H. Hess Lecture features a distinguished panel of experts: Estate & Gift Taxation Committee member Sharon L. Klein of Wilmington Trust, N.A. in New York, will moderate the panel and provide critical background on the enactment and implications of the New York statute, Thomas W. Abendroth of Schiff Hardin LLP in Illinois will focus on planning considerations, and two panelists who were intimately involved in the valuation dispute between the Estate of Michael Jackson and the IRS will provide their personal insights. Jeryll S. Cohen of Freeman Freeman & Smiley, LLP, in California, was on the team who represented the Estate in its dispute with IRS, and Mark Roesler of CMG Worldwide, Inc., California, valued Michael Jackson’s name and image on behalf of the Estate in connection with the Tax Court case and that appraisal was largely accepted by the Tax Court. In addition to reviewing the history of the Jackson Estate tax litigation and how its lessons may better inform front-end estate planning, the panel will explore the provisions of the newly enacted New York legislation, and present a state survey to examine the status of post-mortem publicity rights across the country. Drawing on jurisdictions such as Illinois and California, which have long accorded post-mortem publicity rights, they will reveal techniques that New York practitioners should consider in planning with these new rights for their clients, including for actors, musicians and athletes, to minimize transfer tax costs and maximize opportunities for heirs.

Welcome:
David E. Stutzman, Seward & Kissel LLP

Moderator and Speaker:
Sharon L. Klein, President, Family Wealth, Eastern U.S. Region, Wilmington Trust, N.A., New York, New York.

Speakers:
Thomas W. Abendroth
, Partner, Schiff Hardin LLP, Chicago, Illinois
Jeryll S. Cohen, Partner, Freeman Freeman & Smiley, LLP, Century City, California
Mark Roesler, Founder, CMG Worldwide, Inc., West Hollywood, California

Click Here to View Speaker Bios
 
Sponsoring Association Committee:
Estate & Gift Taxation, David E. Stutzman, Chair

Since the late 1960s, the Mortimer H. Hess Memorial Lecture has been sponsored annually by the Estate & Gift Taxation Committee. The lecture series, originally created by the family of the late tax lawyer Mortimer H. Hess, are made possible through a generous grant from Mr. Hess’s family and former partners. The subjects of the lectures are related to the law of trusts, estates, and taxation, subjects on which Mr. Hess was an acknowledged authority.

August 5, 2021 in Conferences & CLE, Estate Administration, Estate Planning - Generally | Permalink | Comments (0)

Friday, January 8, 2021

Call for papers for Modern Studies in the Law of Trusts and Wealth Management 2021

The following is posted as a courtesy to YIP Man (Associate Professor, Director of Centre for Commercial Law in Asia, Singapore Management University School of Law):

The fourth conference in the “Modern Studies in the Law of Trusts and Wealth Management” series will take place virtually via Zoom on 22-23 July 2021. The daily conference proceedings will take place between: 8 am and 1 pm (UK time); 5 pm and 10 pm (Melbourne/Sydney time); 3 pm and 8 pm (Singapore time).  The 2021 conference will be co-organised by the Centre for Commercial Law in Asia Singapore Management University, the University of York, and the Asian Law Centre Melbourne Law School.

The theme of the conference is “Philanthropy in the Age of Covid-19: Asian and Global Perspectives”. The conference will focus on current developments and challenges facing the philanthropic sphere in the contemporary political and socio-economic climate, with particular emphasis on the unprecedented challenges brought about by the global COVID-19 pandemic and the urgent need for Governments, charities and NGOs to step up to fill the growing needs of the most vulnerable members of society.  The conveners of the conference (Richard Nolan (York), Tang Hang Wu (SMU), Yip Man (SMU) and Ying Liew (Melbourne)) plan to publish a selection of the papers presented at the conferences. 

If you would like to offer a paper, please submit a working title and an abstract (of no more than 1500 words) by 28 February 2021 by email to Yip Man (manyip@smu.edu.sg) and Ying Liew (ying.liew@unimelb.edu.au).  The conference conveners are particularly keen to hear from Asian, women and young scholars in the field. Acceptance will be on a rolling basis and the conference conveners will be grateful for early submissions. There are no speaker registration fees for this conference.

January 8, 2021 in Conferences & CLE, Trusts | Permalink | Comments (0)

Monday, December 21, 2020

Webinar: Understanding the IRA Distribution Rules under the Secure Act: Includes Practitioner Issues and IRS Compliance Issues

A webinar program entitled, Understanding the IRA Distribution Rules under the Secure Act: Includes Practitioner Issues and IRS Compliance Issues will be held on December 30, 2020 from 1:00 PM ET to 2:30 PM EST. You can register by clicking on the link above. Provided below is more information on the program. Estate planning

Many taxpayers have accumulated a considerable amount of assets in their retirement accounts. These assets may be in their 401(k), another type of qualified plan, a 403(b) arrangement, a 457 governmental plan, a traditional IRA and a Roth IRA. Estate and income tax planning are more important than ever, especially under the Secure Act, when advising a client that has substantial retirement type assets. This program covers many of the rules that you need to know when implementing an estate plan for the client that has substantial retirement assets. IRS Compliance is now a major issue in retirement distribution planning for IRA owners and IRA beneficiaries. 

The Secure Act has many deadline rules that have to be tracked in order to avoid IRS penalties. You must become familiar with these deadlines. In addition, unintended beneficiaries of retirement accounts must be avoided. In his exclusive LISI Webinar, Seymour Goldberg will review the following topics:

  • Common errors in retirement distribution planning
  • Roth IRA taxing issues: Failure to list basis of Roth IRA account on Schedule A of Form 8971 (no exception provided for under the proposed regulations)
  • Why many beneficiary forms are defective
  • Unintended beneficiaries of retirement accounts
  • Customized sample beneficiary forms
  • Advantages of a Trust as the beneficiary of an IRA
  • Disadvantages of a Trust as the beneficiary of an IRA
  • Statute of limitation issues involving IRA penalties
  • Comment letter to IRS and Treasury regarding post-death Roth IRA distributions to trusts. Comment letter discusses lack of adequate disclosure that may trigger an IRS examination of the trust return
  • And much more

SEYMOUR GOLDBERG, CPA, MBA (Taxation), JD, is a senior partner in the law firm of Goldberg & Goldberg, P.C., Melville, New York. Professor Emeritus of Law and Taxation at Long Island University. Former Director of the Tax Institute of the C.W. Post Campus of Long Island University. Recipient of the American Jurisprudence Award in Federal Estate and Gift Taxation from St. John’s University School of Law. CLE instructor for many professional organizations including the New York State Bar Association, American Bar Association, NJICLE, City Bar Center for CLE, local bar associations and law schools. Mr. Goldberg is admitted to practice law in New York State. Authored 4 manuals for the American Bar Association on IRAs and on Trusts. His American Bar Association manual entitled “Can You Trust Your Trust” can be found on Amazon. Mr. Goldberg handles probate matters, tax disputes with the IRS and the IRS appeals office, IRA penalty waivers and New York State Department of Taxation tax disputes. Represents clients in IRS ruling requests (over 75). Wrote an amicus brief in the 2014 inherited IRA Supreme Court Case, Clark v. Rameker. His manuals for the American Bar Association can be found in over 100 law school libraries throughout the United States. He is a member of the Relations with the IRS Committee of the New York State Society of Certified Public Accountants. He was formerly associated with the Internal Revenue Service. Mr. Goldberg has conducted continuing education courses with the IRS on the retirement distribution rules. He has recommended corrections to IRS Publication 590 working pro bono with the IRS and then Congressman Steve Israel. This resulted in IRS revisions and the adoption of IRS Publication 590-A and IRS Publication 590-B. He is the recipient of Outstanding Discussion Leader Awards from both the AICPA and the Foundation for Accounting Education. He has conducted well over 300 CPE programs in the field of taxation including over 100 CPE programs involving IRAs and IRA Compliance issues. Mr. Goldberg has been quoted in the New York Times, Forbes, Fortune, Money Magazine, U.S. News & World Report, Business Week and the Wall Street Journal. He has also been interviewed on CNN, CNBC and WCBS. 

December 21, 2020 in Conferences & CLE, Current Affairs, Estate Planning - Generally | Permalink | Comments (0)

Thursday, November 19, 2020

Call for Participation -- Trusts & Estates Collaborative Research Network of Law and Society Association

The below announcement is posted as a courtesy for Prof. Bridget Crawford of the Pace University School of Law:

CFP: Trusts & Estates Collaborative Research Network of Law and Society Association
Trusts & Estates Collaborative Research Network
Law and Society Association Annual Meeting
Chicago, Illinois (& Virtual), May 27-30, 2021

Call for Participation – Deadline December 31, 2020 11:59 PM ET(USA)

Submission Link: here 

The Trusts & Estates Collaborative Research invites proposals for (i) individual papers to be organized into panels; (ii) fully-formed panel proposals; and (iii) proposals for other sessions such as Author Meets Reader, Salon, or Roundtable discussions that explore any aspect of the law, practice or effects of trusts, equity, and estates, broadly defined. We also seek volunteers to serve as Chairs and/or Discussants for paper panels. Successful proposals likely will bear in some way on succession (also referred to as inheritance), equity, and/or wealth transfers (whether at death or during lifetime, outright or in trust). Subjects of inquiry may involve any aspect of government or social policy with respect to trusts, estates, inheritance, wealth transfer, equity or courts with jurisdiction over these issues.

If you would like to present an individual paper as part of a Trusts and Estates CRN panel, submit an idea for a fully-formed panel, or propose an Author Meets Reader, Salon or Roundtable session, please  submit your proposal by December 30, 2020 at 11:59 p.m. Eastern (USA) via the LSA submission page here: https://lawandsociety.site-ym.com/page/CallforSubmissionsLSA2021 

When you submit your proposal, please indicate that it is for CRN #56 Trusts and Estates. 

If you would like to volunteer as a chair or discussant, please email Bridget Crawford (bcrawford [at] law.pace.edu).

The CRN will organize submitted papers into panels with cohesive themes. You are welcome to link your paper in some way to the 2021 conference theme, “Crisis, Healing, Re-Imagining,” but there is no requirement to do so.

Our goal is to stimulate focused discussion of papers on which scholars are currently working and to discuss topics of current and common interest to those working in the fields of Trusts & Estates and Equity, broadly defined, both in the United States and internationally.  We welcome participation from scholars of any level of seniority working in any discipline, language, or country.  Although you may submit an individual proposal to present a paper that is closer to publication, we are especially interested in receiving proposals for works-in-progress that will benefit from discussion that the panels will provide.

We welcome participation of junior scholars, those who are untenured or in non-tenured positions, clinical and legal writing specialists, doctrinal teachers, advanced graduate students, as well as more experienced scholars. Scholars from around the world are warmly encouraged to apply; we welcome participation of colleagues from all nations.

Participants are encouraged to apply multi-disciplinary and interdisciplinary approaches in their scholarship. Possible areas of inquiry might include issues related to transfer of wealth between spouses or family members; preferences created for certain types of transfers or transfers to particular classes of individuals; the transfer of wealth to charities or non-profit organizations; generational equity; issues of social and economic inequality; comparative aspects of the law of succession and the law of trusts more broadly; the relationship between/among gender, race, sexual orientation, socioeconomic class, immigration, language status, disability and the law of succession and the law of trusts; the socio-linguistics of testation and wealth transfer; access to estate planning justice for low- and middle-income individuals; questions of cultural or group inheritance rights; and similar issues.

Please note that LSA rules limit you to one conference participation as a Paper Presenter, Roundtable Participant, Author or Salon Presenter.  There are no caps on appearances as Chair and/or Discussant on a panel.

We will attempt to accommodate all who are interested in participating in the CRN’s programming.

If you have any questions, you are welcome to contact CRN chair Bridget Crawford (bcrawford [at] law.pace.edu).

November 19, 2020 in Conferences & CLE | Permalink | Comments (0)

Wednesday, July 29, 2020

46th Annual Notre Dame Tax & Estate Planning Institute

Notre_Dame_46Here is information I received about the 46th Annual Notre Dame Tax & Estate Planning Institute:

Due to the uncertainty as to how COVID-19 will affect travel this fall, the 46th Annual Notre Dame Tax & Estate Planning Institute will be delivered exclusively online via Zoom on its originally scheduled dates, October 29 and 30, 2020 (with a bonus session the evening of the 28th).  This virtual format (including our popular dual-track approach) will allow you to participate online in real time with the speakers, including opportunities for Q&A, and will be structured to qualify for continuing education credit to the extent allowed by the respective accrediting agencies. As an added bonus, we plan to record videos of all the sessions and your registration fee will include online access to these recordings for later viewing at your convenience (enabling you, for example, to view the dual-track sessions that you don’t attend “live”)

This year's brochure is available here: Download Notre_Dame_46_Brochure.  If you have not yet registered, you can register online now.   

We hope that this virtual format will be of benefit to the many hundreds of you who regularly rely on the Institute and will also enable many additional estate planning professionals, who might not otherwise have had the chance to attend the Institute in person, to engage with and benefit from the Institute this year. We look forward to seeing all of you online in October and, we hope, in person in South Bend in 2021.

            Jerome M. Hesch
            Director
            46th Annual Notre Dame Tax and Estate Planning Institute

Please direct all inquiries, questions, and concerns to:
Notre Dame Conference Center
conferences@nd.edu

July 29, 2020 in Conferences & CLE | Permalink | Comments (0)

Thursday, July 9, 2020

Trying Times: Conservation Easements and Federal Tax Law 2020

Trying Times: Conservation Easements and Federal Tax Law 2020

Online Program – Friday, July 17, 2020

11:00am-2:10pm EST/10:00am-1:10pm CST/9:00am-12:10pm MST/8am-11:10pm PST

This three-hour program will address the latest case law and IRS guidance impacting conservation easements. Experts will offer practical advice to land trust staff and board members, government employees, attorneys, appraisers, and landowners. Attendees will have the opportunity to hear the IRS’s perspective and ask questions of a diverse group of panelists who collectively have almost 200 years of experience with conservation easements and tax incentives. Extra time will be devoted to Q&A.

Learn More »

 

Panelists

·     Karin Gross, Special Counsel, IRS Office of Chief Counsel, Washington D.C.

·     Stephen J. Small, Esq., Law Office of Stephen J. Small, Esq., P.C., Newton, Massachusetts

·     Mark Weston, Consulting appraiser, former AQB Certified USPAP Instructor, and former Director, Colorado Division of Conservation

·     Nancy A. McLaughlin, Robert W. Swenson Professor of Law, University of Utah S.J. Quinney College of Law

·     Wendy Fisher, Executive Director, Utah Open Lands

·     Jeanie McIntyre, President, Upper Valley Land Trust

Register online by 5pm PT, July 15, 2020 >>

$30 – General Public

$10 – Students

3.0 hours Utah CLE (pending). Utah online attendees will need to apply for self-study CLE credits. For CLE in other states, attendees should apply directly to the relevant state bar.

Although the event will take place next Friday, July 17th, if someone has a conflict on the 17th, a recording of the program will be made available for a period of time after the event to those who register by July 15th.

This program is a special installment of Utah Open Lands’ Gaining Ground Seminars, in partnership with University of Utah S.J. Quinney College of Law.

Sponsored by the Cultural Vision Fund and in cooperation with the Wallace Stegner Center.

July 9, 2020 in Conferences & CLE | Permalink | Comments (0)