Course1

Trust in Estate Planning in 2023: A Year of Change & Challenge

$89.00

Trust and estate planning in 2022 will require navigating many rocky patches. There are new assets classes. Inflation is rising. We are still dealing with the ongoing effects of the pandemic. There is legislation pending to substantially alter the taxability of estates. Familiar planning platforms and techniques may no longer be efficacious as change unfolds.  Planning requires not only looking at the law as it is today but as it may change – perhaps dramatically – during the year. This program will provide you with a practical guide to planning in the uncertainty of 2022.   Tax legislation that will or has changed the taxability of estates Planning with rising inflation – and higher interest rates? Trends in valuation of estates with higher rates Considering how to handle new asset classes Planning for the ongoing effects of the pandemic   Speakers: Michael Sneeringer is a Partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He is an Executive Council member of the Real Property, Probate and Trust Law Section of the Florida Bar and the Articles editor, Trust and Estate, for Probate & Property Magazine. Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.  Ms. Vaselaney received her B.A. from the University of Dayton and her J.D. from the Cleveland-Marshall College of Law.

  • Teleseminar
    Format
  • 60
    Minutes
  • 2/10/2023
    Presented
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Course1

Trust in Estate Planning in 2023: A Year of Change & Challenge

$89.00

Trust and estate planning in 2022 will require navigating many rocky patches. There are new assets classes. Inflation is rising. We are still dealing with the ongoing effects of the pandemic. There is legislation pending to substantially alter the taxability of estates. Familiar planning platforms and techniques may no longer be efficacious as change unfolds.  Planning requires not only looking at the law as it is today but as it may change – perhaps dramatically – during the year. This program will provide you with a practical guide to planning in the uncertainty of 2022.   Tax legislation that will or has changed the taxability of estates Planning with rising inflation – and higher interest rates? Trends in valuation of estates with higher rates Considering how to handle new asset classes Planning for the ongoing effects of the pandemic   Speakers: Michael Sneeringer is a Partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He is an Executive Council member of the Real Property, Probate and Trust Law Section of the Florida Bar and the Articles editor, Trust and Estate, for Probate & Property Magazine. Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.  Ms. Vaselaney received her B.A. from the University of Dayton and her J.D. from the Cleveland-Marshall College of Law.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 2/10/2023
    Presented
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Course1

Estate Planning for Digital Assets

$89.00

Some of the most valuable assets a client has are the most difficult to define, value, and transfer on death.  “Digital assets” – everything from digital music and pictures stored online, to bank and credit card reward programs, Facebook pages and online TurboTax files, bank and retirement account credentials – are a class of asset that every client has, yet planning for them is new.  These assets are not governed by a conventional set of federal or state laws, rather by a complex set of rules set by a variety of organizations, none of which are standardized but which planners need to understand nonetheless to satisfy client expectations.  This program will provide you guide to the nature of digital assets, how they are controlled, and how to plan for them.   Digital assets in estate planning – defining and transferring them on death How failure to plan for these assets can scuttle estate plans and disappoint client expectations Fiduciary access to digital assets under current law Practical planning for digital assets – what works, what doesn’t, and what’s not at all clear How user polices impact the planning process – what you need to know about how these assets are titled and controlled How federal law impacts the planning process and unconventional planning issues   Speaker: Michael Sneeringer is a Partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He is an Executive Council member of the Real Property, Probate and Trust Law Section of the Florida Bar and the Articles editor, Trust and Estate, for Probate & Property Magazine.

  • Teleseminar
    Format
  • 60
    Minutes
  • 2/16/2023
    Presented
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Course1

Estate Planning for Digital Assets

$89.00

Some of the most valuable assets a client has are the most difficult to define, value, and transfer on death.  “Digital assets” – everything from digital music and pictures stored online, to bank and credit card reward programs, Facebook pages and online TurboTax files, bank and retirement account credentials – are a class of asset that every client has, yet planning for them is new.  These assets are not governed by a conventional set of federal or state laws, rather by a complex set of rules set by a variety of organizations, none of which are standardized but which planners need to understand nonetheless to satisfy client expectations.  This program will provide you guide to the nature of digital assets, how they are controlled, and how to plan for them.   Digital assets in estate planning – defining and transferring them on death How failure to plan for these assets can scuttle estate plans and disappoint client expectations Fiduciary access to digital assets under current law Practical planning for digital assets – what works, what doesn’t, and what’s not at all clear How user polices impact the planning process – what you need to know about how these assets are titled and controlled How federal law impacts the planning process and unconventional planning issues   Speaker: Michael Sneeringer is a Partner in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He is an Executive Council member of the Real Property, Probate and Trust Law Section of the Florida Bar and the Articles editor, Trust and Estate, for Probate & Property Magazine.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 2/16/2023
    Presented
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Course1

Estate Planning for Digital Assets

$89.00

Some of the most valuable assets a client has are the most difficult to define, value, and transfer on death.  “Digital assets” – everything from digital music and pictures stored online, to bank and credit card reward programs, Facebook pages and online TurboTax files, bank and retirement account credentials – are a class of asset that every client has, yet planning for them is new.  These assets are not governed by a conventional set of federal or state laws, rather by a complex set of rules set by a variety of organizations, none of which are standardized but which planners need to understand nonetheless to satisfy client expectations.  This program will provide you guide to the nature of digital assets, how they are controlled, and how to plan for them.   Digital assets in estate planning – defining and transferring them on death How failure to plan for these assets can scuttle estate plans and disappoint client expectations Fiduciary access to digital assets under current law Practical planning for digital assets – what works, what doesn’t, and what’s not at all clear How user polices impact the planning process – what you need to know about how these assets are titled and controlled How federal law impacts the planning process and unconventional planning issues   Speaker: Michael Sneeringer an attorney in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.  Mr. Sneeringer received his B.A. from Washington & Jefferson College, his J.D., cum laude, St. Thomas University School of Law, and his LL.M. from the University of Miami School of Law.

  • MP3 Download
    Format
  • 60
    Minutes
  • 2/17/2023
    Avail. Until
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Course1

How to Fix a Broken Trust: Decanting, Reformation & Other Tools

$89.00

Not every irrevocable trust ends up serving its intended purpose or is financially viable.  Many unforeseen events can and do occur – tax laws change, family circumstance change – sometimes dramatically, or there can be d a deep downturn in a family business.  In these and many other circumstances trusts are broken and need to be “fixed” – fiduciary powers adjusted, distributions policies modified, trusts divided or merged, or even terminated.  The process of accomplishing these fixes are necessarily limited and come with risks, including tax liability and potentially liability to future beneficiaries. This program will provide you with a practical guide to techniques for fixing broken irrevocable trusts.   Trust reformation by agreement of all stakeholder or by court order Principal and income adjustment powers under the UPIA Techniques for converting a trust from one type to another Use of “decanting” to terminate trusts and distribute assets when the trust is not viable Framework of tax considerations when trusts are restructured or terminated   Speaker: Benjamin S. Candland is a partner in the Richmond, Virginia office of McGuireWoods, LLP, where his practice focuses on estate planning, administration, estate and gift taxation, and litigation. He provides individual clients with advice on various estate planning matters involving estate, gift, and generation-skipping transfer taxes. He is a member of the ABA Real Property and Probate Section and the Virginia Bar Association Trusts and Estate Section. Mr. Candland received his B.A. from Brigham Young University and his J.D. from the College of William and Mary School of Law.

  • MP3 Download
    Format
  • 60
    Minutes
  • 2/25/2023
    Avail. Until
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Course1

How to Fix a Broken Trust: Decanting, Reformation & Other Tools

$89.00

Not every irrevocable trust ends up serving its intended purpose or is financially viable.  Many unforeseen events can and do occur – tax laws change, family circumstance change – sometimes dramatically, or there can be d a deep downturn in a family business.  In these and many other circumstances trusts are broken and need to be “fixed” – fiduciary powers adjusted, distributions policies modified, trusts divided or merged, or even terminated.  The process of accomplishing these fixes are necessarily limited and come with risks, including tax liability and potentially liability to future beneficiaries. This program will provide you with a practical guide to techniques for fixing broken irrevocable trusts.   Trust reformation by agreement of all stakeholder or by court order Principal and income adjustment powers under the UPIA Techniques for converting a trust from one type to another Use of “decanting” to terminate trusts and distribute assets when the trust is not viable Framework of tax considerations when trusts are restructured or terminated   Speaker: Benjamin S. Candland is a partner in the Richmond, Virginia office of McGuireWoods, LLP, where his practice focuses on estate planning, administration, estate and gift taxation, and litigation. He provides individual clients with advice on various estate planning matters involving estate, gift, and generation-skipping transfer taxes. He is a member of the ABA Real Property and Probate Section and the Virginia Bar Association Trusts and Estate Section. Mr. Candland received his B.A. from Brigham Young University and his J.D. from the College of William and Mary School of Law.

  • Teleseminar
    Format
  • 60
    Minutes
  • 2/28/2023
    Presented
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Course1

How to Fix a Broken Trust: Decanting, Reformation & Other Tools

$89.00

Not every irrevocable trust ends up serving its intended purpose or is financially viable.  Many unforeseen events can and do occur – tax laws change, family circumstance change – sometimes dramatically, or there can be d a deep downturn in a family business.  In these and many other circumstances trusts are broken and need to be “fixed” – fiduciary powers adjusted, distributions policies modified, trusts divided or merged, or even terminated.  The process of accomplishing these fixes are necessarily limited and come with risks, including tax liability and potentially liability to future beneficiaries. This program will provide you with a practical guide to techniques for fixing broken irrevocable trusts.   Trust reformation by agreement of all stakeholder or by court order Principal and income adjustment powers under the UPIA Techniques for converting a trust from one type to another Use of “decanting” to terminate trusts and distribute assets when the trust is not viable Framework of tax considerations when trusts are restructured or terminated   Speaker: Benjamin S. Candland is a partner in the Richmond, Virginia office of McGuireWoods, LLP, where his practice focuses on estate planning, administration, estate and gift taxation, and litigation. He provides individual clients with advice on various estate planning matters involving estate, gift, and generation-skipping transfer taxes. He is a member of the ABA Real Property and Probate Section and the Virginia Bar Association Trusts and Estate Section. Mr. Candland received his B.A. from Brigham Young University and his J.D. from the College of William and Mary School of Law.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 2/28/2023
    Presented
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Course1

Trust & Estate Planning for Religious and Philosophical Beliefs

$89.00

Every trust and estate plan reflects the values of the client.  These values are often rooted, consciously or not, in religious, philosophical or ethical belief systems.  Some clients choose to make these values explicit in their plans and documents.  This can be sensitive terrain for lawyers, not always familiar with integrating explicit religious, philosophical, and ethical statements into legal documents. Understanding the purposes of clients, advising clients about the real limits of what the law can accomplish or will allow, and drafting documents for these clients can be a major challenge.  This program will discuss advising clients about integrating religious, philosophical and ethical beliefs into their trust and estate plans.   Understanding and documenting client beliefs and the purposes they seek to achieve in trust and estate plans Counseling clients about what can be practically achieved and the limitations of law Anticipating possible post-mortem challenges and steps to enhance enforceability and mitigate litigation Practical guidance on drafting underlying legal or supplementary documents – and common traps   Speaker: Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.

  • Teleseminar
    Format
  • 60
    Minutes
  • 3/2/2023
    Presented
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Course1

Trust & Estate Planning for Religious and Philosophical Beliefs

$89.00

Every trust and estate plan reflects the values of the client.  These values are often rooted, consciously or not, in religious, philosophical or ethical belief systems.  Some clients choose to make these values explicit in their plans and documents.  This can be sensitive terrain for lawyers, not always familiar with integrating explicit religious, philosophical, and ethical statements into legal documents. Understanding the purposes of clients, advising clients about the real limits of what the law can accomplish or will allow, and drafting documents for these clients can be a major challenge.  This program will discuss advising clients about integrating religious, philosophical and ethical beliefs into their trust and estate plans.   Understanding and documenting client beliefs and the purposes they seek to achieve in trust and estate plans Counseling clients about what can be practically achieved and the limitations of law Anticipating possible post-mortem challenges and steps to enhance enforceability and mitigate litigation Practical guidance on drafting underlying legal or supplementary documents – and common traps   Speaker: Daniel L. Daniels is a partner in the Greenwich, Connecticut office of Wiggin and Dana, LLP, where his practice focuses on representing business owners, corporate executives and other wealthy individuals and their families.  A Fellow of the American College of Trust and Estate Counsel, he is listed in “The Best Lawyers in America,” and has been named by “Worth” magazine as one of the Top 100 Lawyers in the United States representing affluent individuals. Mr. Daniels is co-author of a monthly column in “Trusts and Estates” magazine.  Mr. Daniels received his A.B., summa cum laude, from Dartmouth College and received his J.D., with honors, from Harvard Law School.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 3/2/2023
    Presented
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Course1

Trust & Estate Planning for Religious and Philosophical Beliefs

$89.00

Every trust and estate plan reflects the values of the client.  These values are often rooted, consciously or not, in religious, philosophical or ethical belief systems.  Some clients choose to make these values explicit in their plans and documents.  This can be sensitive terrain for lawyers, not always familiar with integrating explicit religious, philosophical, and ethical statements into legal documents. Understanding the purposes of clients, advising clients about the real limits of what the law can accomplish or will allow, and drafting documents for these clients can be a major challenge.  This program will discuss advising clients about integrating religious, philosophical and ethical beliefs into their trust and estate plans.   Understanding and documenting client beliefs and the purposes they seek to achieve in trust and estate plans Counseling clients about what can be practically achieved and the limitations of law Anticipating possible post-mortem challenges and steps to enhance enforceability and mitigate litigation Practical guidance on drafting underlying legal or supplementary documents – and common traps   Speaker: John A. Warnick is an attorney and wealth counselor in Denver, Colorado, with a national estate and trust planning practice. He is widely recognized for his counseling of high net worth families on purposeful giving, the process of not only transferring wealth but creating a lasting legacy. He is also the managing collaborator of the Purposeful Planning Institute and a wealth consultant with Family Wealth and Transition Solutions.  Mr. Warnick is a Fellow of the American College of Trust and Estate Counsel and formerly practiced law with Holme, Roberts & Owen, LLP in Denver.  He received his B.A. from Brigham Young University and his J.D. from The George Washington University Law School.

  • MP3 Download
    Format
  • 60
    Minutes
  • 3/3/2023
    Avail. Until
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Course1

LIVE REPLAY: Drafting Wills & Trust Documents to Reduce Risks of Challenge

$89.00

A last will and testament is not always the final word of a testator. Wills frequently trigger long-suppressed family rivalries and resentments. With the testator no longer on the scene, children or other heirs are freed to express their resentments. These resentments often worsen when the will’s plan for allocating of money, valuable property or sentimental items is made known, leading to dispute and litigation. These disputes can be very time-consuming and costly resolve, sharply diminishing the value of an estate. This program will discuss grounds for will contests and practical steps lawyers and their clients can take to avoid challenge.   Spotting red flags in will contests – disinheriting close family members, unequal treatment of children, unusual behavior of testator & more Sources of law in will contests – grounds for challenging wills Practical steps to avoid will contests – will ceremonies, videotaped testaments, witness selection, affidavits Use of In Terrorem provisions to prevent will contests Issues surrounding holographic wills and other informal wills   Speaker:  Steven B. Malech is partner in the New York City office of Wiggin and Dana, LLP, where he is chair of the firm’s probate litigation practice group.  He is represents beneficiaries, fiduciaries and creditors in disputes involving alleged violations of the Prudent Investor Act and its predecessors, alleged breaches of fiduciary duty, disputed accountings, and will contests. He represents clients in cutting edge probate litigation matters involving trusts and estates with assets in the hundreds of millions of dollars. Mr. Malech received his B.A., with special honors, from the University of Texas and his J.D. from the Connecticut School of Law.

  • Teleseminar
    Format
  • 60
    Minutes
  • 3/16/2023
    Presented
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Course1

LIVE REPLAY: Drafting Wills & Trust Documents to Reduce Risks of Challenge

$89.00

A last will and testament is not always the final word of a testator. Wills frequently trigger long-suppressed family rivalries and resentments. With the testator no longer on the scene, children or other heirs are freed to express their resentments. These resentments often worsen when the will’s plan for allocating of money, valuable property or sentimental items is made known, leading to dispute and litigation. These disputes can be very time-consuming and costly resolve, sharply diminishing the value of an estate. This program will discuss grounds for will contests and practical steps lawyers and their clients can take to avoid challenge.   Spotting red flags in will contests – disinheriting close family members, unequal treatment of children, unusual behavior of testator & more Sources of law in will contests – grounds for challenging wills Practical steps to avoid will contests – will ceremonies, videotaped testaments, witness selection, affidavits Use of In Terrorem provisions to prevent will contests Issues surrounding holographic wills and other informal wills   Speaker:  Steven B. Malech is partner in the New York City office of Wiggin and Dana, LLP, where he is chair of the firm’s probate litigation practice group.  He is represents beneficiaries, fiduciaries and creditors in disputes involving alleged violations of the Prudent Investor Act and its predecessors, alleged breaches of fiduciary duty, disputed accountings, and will contests. He represents clients in cutting edge probate litigation matters involving trusts and estates with assets in the hundreds of millions of dollars. Mr. Malech received his B.A., with special honors, from the University of Texas and his J.D. from the Connecticut School of Law.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 3/16/2023
    Presented
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Course1

Trust and Estate Planning with Rising and Volatile Interest Rates

$89.00

Interest rates are at historically low levels and the Federal Reserve has repeatedly made clear that they will remain so for the foreseeable future.  Low rates create both opportunities and traps for estate planners.  Several advanced planning techniques, including self-cancelling installment notes on sales of property to family members, rely on low rates to achieve tax-favored results. Though these planning techniques lower estate and gift taxes, they also produce income tax traps.  For instance, if not properly structured, loans at low rates to a family member might result in imputed interest on the loan being attributed to the benefactor. This program will provide you with a practical guide to the estate and gift planning structures in a low interest rate environment and how to avoid income tax traps. Techniques for capitalizing on low interest rates in estate and trust planning Common income tax traps, including imputed interest on a loan to a child and election mistakes Utilizing installment sales to family members and low rate loans Techniques for using GRATs and Charitable Lead Trusts Understanding sales to intentionally defective grantor trusts Self-cancelling installment notes   Speaker: Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner.  He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns, and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education.  Mr. Doyle received his B.S. from Providence College, his J.D. form Hamline University Law School, and his LL.M. in banking from Boston University Law School.

  • Teleseminar
    Format
  • 60
    Minutes
  • 3/28/2023
    Presented
SEE MORE
Course1

Trust and Estate Planning with Rising and Volatile Interest Rates

$89.00

Interest rates are at historically low levels and the Federal Reserve has repeatedly made clear that they will remain so for the foreseeable future.  Low rates create both opportunities and traps for estate planners.  Several advanced planning techniques, including self-cancelling installment notes on sales of property to family members, rely on low rates to achieve tax-favored results. Though these planning techniques lower estate and gift taxes, they also produce income tax traps.  For instance, if not properly structured, loans at low rates to a family member might result in imputed interest on the loan being attributed to the benefactor. This program will provide you with a practical guide to the estate and gift planning structures in a low interest rate environment and how to avoid income tax traps. Techniques for capitalizing on low interest rates in estate and trust planning Common income tax traps, including imputed interest on a loan to a child and election mistakes Utilizing installment sales to family members and low rate loans Techniques for using GRATs and Charitable Lead Trusts Understanding sales to intentionally defective grantor trusts Self-cancelling installment notes   Speaker: Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner.  He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns, and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education.  Mr. Doyle received his B.S. from Providence College, his J.D. form Hamline University Law School, and his LL.M. in banking from Boston University Law School.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 3/28/2023
    Presented
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Course1

Undue Influence and Duress in Estate Planning

$89.00

Elderly and other clients with diminished physical or intellectual capacity are often the victims of undue influence or duress in disposition of their property.  They are often dependent on a caregiver, relative or other person for social interaction or essential mobility and functioning.  This makes them ripe for exploitation by the unscrupulous.  From a trust and estate planner’s perspective, undue influence and duress undermine the client’s true intent and jeopardize the validity of estate and trust instruments. This program will provide you with a world guide to spotting warning signs of undue influence and duress, drafting considerations, and the risks of litigation challenging trust and estate plans.   Undue influence and duress risks in trust and estate planning Elements of undue influence – motive, opportunity and actual exercise Understanding what constitutes duress How to spot warning signs or red flags of undue influence and duress Drafting considerations to preserve the true intent of a client and prevent challenges Court battles – burdens of proof, assessing likelihood of successful challenges   Speaker: Steven B. Malech is partner in the New York City office of Wiggin and Dana, LLP, where he is chair of the firm’s probate litigation practice group.  He is represents beneficiaries, fiduciaries and creditors in disputes involving alleged violations of the Prudent Investor Act and its predecessors, alleged breaches of fiduciary duty, disputed accountings, and will contests. He represents clients in cutting edge probate litigation matters involving trusts and estates with assets in the hundreds of millions of dollars. Mr. Malech received his B.A., with special honors, from the University of Texas and his J.D. from the Connecticut School of Law.

  • MP3 Download
    Format
  • 60
    Minutes
  • 3/31/2023
    Avail. Until
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Course1

Default and Eviction of Commercial Real Estate Tenants

$89.00

To Be Determined

  • Teleseminar
    Format
  • 60
    Minutes
  • 4/6/2023
    Presented
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Course1

Default and Eviction of Commercial Real Estate Tenants

$89.00

To Be Determined

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/6/2023
    Presented
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Course1

Domestic Asset Protection Strategies for Trust and Estate Planners

$89.00

Though asset protection planning often seems to be the province of off-shore trusts available to only a limited range of clients, in fact asset protection planning utilizes a wide range of domestic planning vehicles, tools, and techniques that are of great value to many clients.  Exemption planning allows clients to preserve real estate and other forms of property against claims of creditors and tort claimants. Retirement plans, annuity and insurance contracts, properly structured and held, also provide creative solutions to protect assets.Each of these vehicles and techniques comes with risks that must be carefully explored, explained and hedged.  This program will provide you with a practical guide to utilizing domestic asset protection techniques to achieve client goals in trust and estate planning.   Asset protection with self-settled trusts, single member LLCs, and other entities Use of retirement fund accounts and plans to shield assets Strategies using annuity and insurance products to preserve assets Planning to maximize “exempt” assets under federal & state bankruptcy and creditor laws Risks and penalties if certain transfers are deemed fraudulent conveyances   Speaker: Jonathan E. Gopman is the managing partner of the Naples, Florida office of Akerman. LLP, where his practice focuses on sophisticated wealth accumulation and preservation planning strategies for entrepreneurs.  He is co-author of the revised version of the BNA Tax Management Portfolio “Estate Tax Payments and Liabilities.”  He is also a commentator on asset protection planning matters for Leimberg Information Services, Inc., a member of the legal advisory board of Commonwealth Trust Company in Wilmington, Delaware, and a member of the Society of Trust and Estate Practitioners. Mr. Gopman received his B.A. from the University of South Florida, his J.D. from Florida State University College of Law, and his LL.M. from the University of Miami.

  • MP3 Download
    Format
  • 60
    Minutes
  • 4/8/2023
    Avail. Until
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Course1

Beneficiary Designations in Retirement Accounts: Protecting a Lifetime of Savings

$89.00

To Be Determined

  • Teleseminar
    Format
  • 60
    Minutes
  • 4/11/2023
    Presented
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Course1

Beneficiary Designations in Retirement Accounts: Protecting a Lifetime of Savings

$89.00

To Be Determined

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/11/2023
    Presented
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Course1

Trust and Estate Planning for Second Marriages

$89.00

Second marriages pose a wide range of planning challenges.  Planning for the equitable distribution of property in “blended” families – children or grandchildren from a prior marriage, a second spouse, and perhaps children from the second marriage – is fraught with legal and emotional landmines well beyond customary tax planning.  Failure to carefully consider objectives and consequences and to communicate and execute plans can easily leave a client’s estate exposed to open and raw disputes among competing heirs and eventually to destructive fiduciary litigation. This program will provide you with a guide to the practical, substantive and tax aspects of planning for clients with second marriages and blended families.   Emotional context of planning for remarried clients and blended families Use of pre-marital agreements to spot contentious issues, align interests, and decrease post-mortem litigation Income tax planning issues for the second marriage, including exemptions and credits Use of trusts and gifting to prevent unjust enrichment of one branch of a blended family Traps and opportunities with retirement benefits Post-mortem planning techniques when the first spouse dies – and issues on the “second death”   Speakers:  Michael Sneeringer an attorney in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.  Mr. Sneeringer received his B.A. from Washington & Jefferson College, his J.D., cum laude, St. Thomas University School of Law, and his LL.M. from the University of Miami School of Law. Missia H. Vaselaney is a partner in the Cleveland office of Taft, Stettinius & Hollister, LLP, where her practice focuses on estate planning for individuals and businesses.  She also represents clients before federal and state taxing authorities.  Ms. Vaselaney is a member of the American Institute of Certified Public Accountants and has been a member of the Steering Committee for AICPA’s National Advanced Estate Planning Conference since 2001.  Ms. Vaselaney received her B.A. from the University of Dayton and her J.D. from the Cleveland-Marshall College of Law.

  • MP3 Download
    Format
  • 60
    Minutes
  • 4/14/2023
    Avail. Until
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Course1

Beneficiary Designations in Retirement Accounts: Protecting a Lifetime of Savings

$89.00

Other than a personal residence, the largest single asset class consists of financial assets. These accounts may be 401(k)s or IRAs, annuity or insurance contracts, or a variety of brokerage or bank accounts. The crucial planning aspect of these types of accounts or contracts is that they can be transferred through beneficiary designations. Though a seemingly simple expedient, beneficiary designations vary among types of accounts and each comes with its own nuances – and traps, which can lead to severely adverse tax and practical outcomes.  This program will provide you with a real-world guide to understanding, reviewing, and drafting beneficiary designations in trust and estate planning.   How beneficiary designations vary depending on the type of custodial account involved Differences among retirement accounts, bank accounts, brokerage accounts, life insurance policies How designations differ depending on the type of beneficiary – individual, institutional, trust, etc. “Payable on Death” agreements for bank accounts Practical guidance on how designations are made & common drafting traps   Speaker: Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner.  He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns,and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education.  Mr. Doyle received his B.S. from Providence College, his J.D. form Hamline University Law School, and his LL.M. in banking from Boston University Law School.

  • MP3 Download
    Format
  • 60
    Minutes
  • 4/15/2023
    Avail. Until
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Course1

LIVE REPLAY: Income and Fiduciary Tax Issues for Trust and Estate Planners, Part 1

$89.00

Understanding fiduciary income taxation – the taxation of grantor and non-grantor trusts, complex and simple trusts – is essential to trust planning.  It impacts the type of trust chosen, how it’s structured and administered.  Recently changes to federal tax law have added to the complexity of fiduciary income taxation.  The tax treatment of trust income and accounting for distributions and expenses varies depending on the type of trust involved and how “Distributable Net Income” is allocated.This program will provide you with a real-world guide to the essential rules, timeframes, planning techniques and traps of the taxation of trusts.   Day 1: Fiduciary income taxation framework and rules for estate and trust planners How fiduciary and income tax planning differ from each other Planning for fiduciary taxation v. planning for individual and corporate tax purposes Types of trusts – simple, complex, grantor – and differing tax rules for each Treatment of “Distributable Net Income” Understanding “Trust Accounting Income,” and impact of Prudent Investor Rule   Day 2: Practical income allocation for simple, complex and grantor trusts Specific allocation rules for DNI – Tier System, Separate Share Rule, 65 Day Rule, specific bequests Charitable giving – tax treatment and practical impact Treatment of depreciation, administrative expenses, and allocation to income Trust terminations – capital loss carryover and excess deductions   Speaker: Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner.  He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns,and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education.  Mr. Doyle received his B.S. from Providence College, his J.D. form Hamline University Law School, and his LL.M. in banking from Boston University Law School.

  • Teleseminar
    Format
  • 60
    Minutes
  • 4/20/2023
    Presented
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Course1

LIVE REPLAY: Income and Fiduciary Tax Issues for Trust and Estate Planners, Part 1

$89.00

Understanding fiduciary income taxation – the taxation of grantor and non-grantor trusts, complex and simple trusts – is essential to trust planning.  It impacts the type of trust chosen, how it’s structured and administered.  Recently changes to federal tax law have added to the complexity of fiduciary income taxation.  The tax treatment of trust income and accounting for distributions and expenses varies depending on the type of trust involved and how “Distributable Net Income” is allocated.This program will provide you with a real-world guide to the essential rules, timeframes, planning techniques and traps of the taxation of trusts.   Day 1: Fiduciary income taxation framework and rules for estate and trust planners How fiduciary and income tax planning differ from each other Planning for fiduciary taxation v. planning for individual and corporate tax purposes Types of trusts – simple, complex, grantor – and differing tax rules for each Treatment of “Distributable Net Income” Understanding “Trust Accounting Income,” and impact of Prudent Investor Rule   Day 2: Practical income allocation for simple, complex and grantor trusts Specific allocation rules for DNI – Tier System, Separate Share Rule, 65 Day Rule, specific bequests Charitable giving – tax treatment and practical impact Treatment of depreciation, administrative expenses, and allocation to income Trust terminations – capital loss carryover and excess deductions   Speaker: Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner.  He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns,and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education.  Mr. Doyle received his B.S. from Providence College, his J.D. form Hamline University Law School, and his LL.M. in banking from Boston University Law School.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/20/2023
    Presented
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Course1

LIVE REPLAY: Income and Fiduciary Tax Issues for Trust and Estate Planners, Part 2

$89.00

Understanding fiduciary income taxation – the taxation of grantor and non-grantor trusts, complex and simple trusts – is essential to trust planning.  It impacts the type of trust chosen, how it’s structured and administered.  Recently changes to federal tax law have added to the complexity of fiduciary income taxation.  The tax treatment of trust income and accounting for distributions and expenses varies depending on the type of trust involved and how “Distributable Net Income” is allocated.This program will provide you with a real-world guide to the essential rules, timeframes, planning techniques and traps of the taxation of trusts.   Day 1: Fiduciary income taxation framework and rules for estate and trust planners How fiduciary and income tax planning differ from each other Planning for fiduciary taxation v. planning for individual and corporate tax purposes Types of trusts – simple, complex, grantor – and differing tax rules for each Treatment of “Distributable Net Income” Understanding “Trust Accounting Income,” and impact of Prudent Investor Rule   Day 2: Practical income allocation for simple, complex and grantor trusts Specific allocation rules for DNI – Tier System, Separate Share Rule, 65 Day Rule, specific bequests Charitable giving – tax treatment and practical impact Treatment of depreciation, administrative expenses, and allocation to income Trust terminations – capital loss carryover and excess deductions   Speaker: Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner.  He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns,and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education.  Mr. Doyle received his B.S. from Providence College, his J.D. form Hamline University Law School, and his LL.M. in banking from Boston University Law School.

  • Teleseminar
    Format
  • 60
    Minutes
  • 4/21/2023
    Presented
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Course1

LIVE REPLAY: Income and Fiduciary Tax Issues for Trust and Estate Planners, Part 2

$89.00

Understanding fiduciary income taxation – the taxation of grantor and non-grantor trusts, complex and simple trusts – is essential to trust planning.  It impacts the type of trust chosen, how it’s structured and administered.  Recently changes to federal tax law have added to the complexity of fiduciary income taxation.  The tax treatment of trust income and accounting for distributions and expenses varies depending on the type of trust involved and how “Distributable Net Income” is allocated.This program will provide you with a real-world guide to the essential rules, timeframes, planning techniques and traps of the taxation of trusts.   Day 1: Fiduciary income taxation framework and rules for estate and trust planners How fiduciary and income tax planning differ from each other Planning for fiduciary taxation v. planning for individual and corporate tax purposes Types of trusts – simple, complex, grantor – and differing tax rules for each Treatment of “Distributable Net Income” Understanding “Trust Accounting Income,” and impact of Prudent Investor Rule   Day 2: Practical income allocation for simple, complex and grantor trusts Specific allocation rules for DNI – Tier System, Separate Share Rule, 65 Day Rule, specific bequests Charitable giving – tax treatment and practical impact Treatment of depreciation, administrative expenses, and allocation to income Trust terminations – capital loss carryover and excess deductions   Speaker: Jeremiah W. Doyle, IV is senior vice president in the Boston office of BNY Mellon Wealth Management, where he provides integrated wealth management advice to high net worth individuals on holding, managing and transferring wealth in a tax-efficient manner.  He is the editor and co-author of “Preparing Fiduciary Income Tax Returns,” a contributing author of Preparing Estate Tax Returns,and a contributing author of “Understanding and Using Trusts,” all published by Massachusetts Continuing Legal Education.  Mr. Doyle received his B.S. from Providence College, his J.D. form Hamline University Law School, and his LL.M. in banking from Boston University Law School.

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/21/2023
    Presented
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Course1

Trust and Estate Planning for Second Marriages

$89.00

To Be Determined

  • Teleseminar
    Format
  • 60
    Minutes
  • 4/28/2023
    Presented
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Course1

Trust and Estate Planning for Second Marriages

$89.00

To Be Determined

  • Audio Webcast
    Format
  • 60
    Minutes
  • 4/28/2023
    Presented
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Course1

2023 Fiduciary Litigation Update

$89.00

To Be Determined

  • Teleseminar
    Format
  • 60
    Minutes
  • 5/5/2023
    Presented
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