The CLE course will provide estate planning professionals with a thorough and practical guide to clients' planning and structuring considerations with qualified retirement plans. The panelist will address the specific planning issues involving pre-mortem allocation and post-mortem disposition provis... Read More

This CLE course will provide estate planners with a comprehensive and practical guide to structuring nonjudicial settlement agreements (NJSAs) as a tool for modifying irrevocable trusts in states that have adopted the Uniform Trust Code or have NJSA statutes. The panel will discuss what modification... Read More

This CLE course will guide estate planning counsel on the use of grantor trusts in the new, income tax-focused planning environment. Our experienced panelists will outline the benefits of using grantor trusts, explain practical drafting and structuring techniques for grantor retained annuity trusts... Read More

This CLE course will provide estate planning counsel with detailed guidance on drafting "see-through" trusts that qualify as IRA beneficiaries under IRS regulations. The panel will explain provisions governing both "conduit trusts" and "accumulation trusts" and offer sample language for both trusts... Read More

This course will provide a comprehensive and practical guide to structuring a beneficiary deemed owner trust (BDOT). The panel will discuss the provisions of Section 678 in depth, detail the income tax benefits of granting beneficiaries withdrawal rights over trust income but not principal, and dist... Read More

This CLE course will guide estate planning counsel, fiduciary advisers, and litigators in pursuing and defending breach of fiduciary duty claims against trustees whose trusts have significant or controlling interests in closely-held businesses. These circumstances often arise after the death of a pr... Read More

This CLE course will provide trust and estates counsel guidance on utilizing charitable remainder trusts (CRTs) for income tax and estate planning. The panel will discuss the mechanics of CRTs under current tax law, deduction of the charitable remainder interest, impact on the estate tax, and key ch... Read More

This CLE course will provide estate planners, advisers, and tax counsel with a comprehensive exploration into the planning and structuring challenges and tax benefits of "freeze partnerships" as a tool for inter-generational wealth transfer. I will discuss how to determine when freeze partnerships a... Read More

This CLE course will guide estate planners on overcoming the challenges of foreign trusts with U.S. beneficiaries in estate planning. The panel will discuss complex tax rules and reporting obligations, entity and residency classification rules, and qualifying nonresident alien (NRA) grantors as tax... Read More

This CLE course will provide trusts and estates counsel an in-depth analysis of key challenges in trust administration. The panel will discuss complex issues encountered by practitioners, dividing and distributing trust assets, tax planning and reporting challenges, and making final distributions. T... Read More

This CLE course will provide a comprehensive guide to both planning opportunities and post-mortem "fixes" through the proactive use of qualified disclaimers. The panel will offer suggestions for structuring joint accounts, beneficiary designations, disclaimer funded bypass or optimal basis increase... Read More

This CLE course will offer a comprehensive guide to the structuring of grantor retained annuity trusts (GRATs) under current tax law. The panel will go beyond the basics to provide specific drafting tools to avoid potentially costly mistakes and maximize GRATs' benefits. The panel will discuss clien... Read More

This CLE course will prepare estate planning practitioners and tax advisers to identify key estate planning issues associated with IRA trusts under the SECURE Act. The panel will outline the SECURE Act's rules and requirements, the asset protection and tax savings benefits, the new 10-year rule, and... Read More

This CLE course will provide trust planning counsel and fiduciary advisers with a thorough, practical guide to making discretionary distributions of principal or income from a discretionary trust. The panel will discuss liability risks involved for trustees making these distributions, appropriate fa... Read More

This CLE course will provide trust and estate attorneys guidance on tax issues and planning techniques for non-U.S. trusts holding U.S. equities. The panel will discuss challenges of non-U.S. trust structures, critical tax provisions, succession planning, and implications of controlled foreign corpo... Read More

This CLE course will provide guidance to trusts and estates counsel on utilizing lifetime qualified terminable interest property (QTIP) trusts in estate planning under current tax law. The panel will discuss critical issues and pitfalls to avoid in relation to income, gift, estate and GST taxes, sta... Read More

This CLE course will provide guidance to estate planners on overcoming the challenges of foreign trust transition planning. The panel will discuss complex tax rules and reporting obligations, the pros and cons of foreign grantor vs. nongrantor trusts, distributions to U.S. and foreign beneficiaries,... Read More

This CLE course will guide estate planning counsel on the use of grantor trusts in the new, income tax focused planning environment. Our experienced panelists will outline the benefits to clients of using grantor trusts, explain practical drafting and structuring techniques for grantor retained annu... Read More

This CLE course will provide estate planners with a thorough and practical guide to overcoming challenges of utilizing joint and individual trusts in separate property/common law states. The panel will outline when to use joint marital trusts (JMTs) as opposed to individual trusts and vice versa. Th... Read More

This CLE course will provide estate planners with a comprehensive and practical guide to navigating the complexities of fiduciary accounting income (FAI) for trusts and estates. The panel will focus on the impact of FAI on planners and estate administrators and will detail how to interpret essential... Read More

This CLE course will provide trusts and estates counsel guidance on critical issues relating to S corporations in estate planning. The panel will discuss principal tax rules relating to S corporations that significantly impact estate planning and offer techniques for the use of multiple grantor trus... Read More

This CLE course will be an in-depth analysis of critical techniques for avoiding high income taxes on accumulation trusts. Estate planning authority James G. Blase will provide a detailed discussion of drafting solutions for Section 678 withdrawal powers, trust income that exceeds Section 2514(e) li... Read More

This CLE course will provide an in-depth analysis of critical issues in using and structuring directed trusts in estate planning and advising fiduciaries on potential legal implications. The panel will discuss key considerations in determining when a directed trust is appropriate, critical provision... Read More

This CLE course will guide trusts and estates counsel on leveraging spousal lifetime access trusts (SLATs) in estate planning in light of the current tax law. The panel will discuss critical issues and pitfalls to avoid concerning income, gift, estate and GST taxes, key state law challenges and limi... Read More

This CLE course will guide estate planning counsel on minimizing and defending breach of fiduciary duty claims when administering trusts and estates. The experienced panelists will discuss the most contentious breach of duty claims and effective defenses and techniques to reduce the possibility of a... Read More

This CLE course will provide estate planning counsel with a thorough and practical guide to using nongrantor trusts to minimize income tax on trust assets. The panel will focus on the new tax regime where income tax planning is often more important than estate tax planning, detailing the difference... Read More

This CLE course will guide trust and estate counsel on key considerations in modifying and restructuring trusts in light of the new tax law. The panel will discuss the impact of tax reform on existing trusts, critical trust provisions, necessary changes to minimize tax liability, qualifying trusts f... Read More

This CLE course will provide trust and estate counsel an in-depth analysis of planning techniques and opportunities with qualified opportunity zones (QOZs). The panel will discuss critical considerations for trust and estate planning with QOZs such as critical tax issues and methods to overcome them... Read More

This CLE course will provide estate planning counsel and fiduciary tax advisers with practical guidance in navigating the rules governing distributions from IRAs where the beneficiary is a qualified trust. The panel will outline the required minimum distribution (RMD) rules for inherited IRAs, discu... Read More

This CLE course will provide estate planning counsel and advisers with a practical guide to structuring trust protector and directing party provisions into a trust or estate plan. The panel will discuss the specific duties to assign to trust protectors, and potential risks to both the trustor and th... Read More

This CLE course will provide estate planning counsel and advisers with a practical guide to the estate planning opportunities in using S corporation (S-corp) trusts particularly in light of the 20% pass-through Qualified Business Income (QBI) deduction for pass-through entities. The panelist will de... Read More

This CLE course will provide estate planners with an advanced guide to drafting and structuring supplemental needs trusts and special needs trusts (SNTs). The panelist will focus on considerations such as setting up trusts to serve as beneficiaries of retirement accounts, drafting language, and trap... Read More

This CLE course will provide trust and estate counsel with a detailed analysis of the U.S. Supreme Court's ruling in North Carolina Dept. of Revenue v. Kaestner 1992 Family Trust and its impact on trusts and estate planning. The panel will discuss key points of interest in the Court's decision, allo... Read More

This CLE course will provide estate and tax counsel guidance on advanced planning techniques for wealthy individuals and families. The panel will dig deep with an analysis of mechanisms and critical considerations for basis adjustments, avoiding state inheritance tax issues, upstream gifts, reassess... Read More

This CLE course will provide estate planners and fiduciary advisers with a practical guide to navigating "the throwback tax" on distributions from foreign trusts to U.S. beneficiaries. The panel will define undistributed net income (UNI), detail the reclassification process, and offer specifics on a... Read More

This CLE course will guide estate planning counsel and advisers on challenges relating to the planning and administration of unique assets, specifically cryptocurrency and digital information. The panel will provide an analysis of the fiduciary responsibilities, legal obstacles, key plan considerati... Read More

This CLE/CPE course will provide estate planning counsel and fiduciaries with a practical guide to meeting the challenges of administering a generation-skipping transfer trust. The panel will discuss critical issues related to calculating the generation-skipping transfer tax inclusion ratio and thos... Read More

This CLE course will provide estate planning counsel with practical techniques to modify an irrevocable trust. The panel will describe the various modification methods, including decanting, construction, reformation, division and amendment. The program will also address potential state law issues an... Read More

This CLE course will provide estate planning counsel and fiduciary advisers with a thorough, practical guide to the process and challenges of removing a trustee from an irrevocable trust. The panel will discuss structuring considerations for trust drafters to outline the circumstances under which a... Read More

This CLE/CPE course will provide estate planning counsel and advisers with a practical guide to structuring special or "directed" trusts that grant power over a trust to a person who is not a trustee. The panel will discuss the specific challenges and opportunities in assigning duties between direct... Read More

This CLE/CPE course will provide estate planning counsel with guidance for designing income tax minimization strategies using sprinkle/spray trusts and other distribution mechanisms to shift tax burdens from higher to lower taxed beneficiaries. The panel will go beyond the basics to demonstrate stru... Read More

This CLE course will prepare estate planning attorneys to identify estate planning opportunities in grantor retained annuity trusts (GRATs). The panel will outline how to structure GRATs and teach skills for evaluating various tax impacts of GRATs as tax and investment planning vehicles. Read More

This CLE/CPE course will provide estate planning counsel with an updated guide to the estate planning opportunities found in Sec. 529 college savings plans in light of tax reform provisions which have expanded the scope of expenditures eligible under the plan. The panel will detail the specific chan... Read More

This CLE/CPE course will provide estate planners and fiduciary advisers with a practical, post-tax reform, guide to administering a grantor trust after the grantor's divorce. The panel will describe adverse income tax consequences due to inadequate drafting of the trust, detail corrections and criti... Read More

This CLE/CPE course will provide counsel with a detailed review of best practices in drafting and maintaining Crummey provisions in trust documents. The panel will discuss the key language that must be included in all trusts that utilize Crummey "present interest" withdrawal provisions to qualify fo... Read More

This CLE course will prepare estate planning counsel to litigate challenges to the will or trust documents. Our panelists will discuss the substantive bases for challenging wills and trusts, differing procedural requirements, and handling difficult evidentiary issues. Read More

This CLE/CPE course will provide estate planning counsel and advisers with a comprehensive guide to the tax planning opportunities and hazards with making a Section 645 election to treat qualified revocable trusts (QRTs) as estates. The panel will discuss the advantages of electing estate treatment... Read More

This CLE course will provide estate planning counsel and advisers with a thorough and practical exploration to the computation of the generation-skipping transfer tax inclusion ratio. Inadvertent seemed allocations can cause a Trust to stray from the ideal of an inclusion ratio of zero or one. Under... Read More

This CLE course will provide estate planning counsel and fiduciary advisers with a thorough and practical guide to protecting successor trustees from liability for breach of fiduciary duty by a preceding trustee or executor. The panel will describe the general rules binding successor trustees and de... Read More

This CLE/CPE course will provide estate planners with a practical guide to the tax consequences of structuring trusts that own other trusts. The panel will discuss critical drafting language in both the grantor and grantee trust, and outline potential tax saving opportunities and risks in multi-trus... Read More

This CLE/CPE course will provide estate planning counsel with a thorough and practical guide to the separate share rule requirements and calculations as they apply to IRA beneficiary trusts. The panel will detail the specific requirements for designating separate shares in trust documents, outline v... Read More

This CLE course will provide estate planning counsel and advisers with a practical guide to structuring private family trust companies (PFTCs) and special purpose entities (SPEs) for high net worth individuals and families. The panel will discuss the benefits and risks of PFTCs and other separate en... Read More

This CLE/CPE course will provide estate planning counsel advisers with a thorough and practical guide to the rules and structuring considerations to drafting qualified domestic trusts (QDOTs) for U.S. taxpayers with nonresident alien ("NRA") spouses. The panel will offer specific guidance on when to... Read More

This CLE course will provide estate planning counsel with a thorough and practical guide to structuring powers of appointment and their exercise in trust documents and wills. The panel will go beyond the basics to offer specific drafting tools to ensure that powers of appointment do not result in in... Read More

This CLE/CPE course will provide estate planning counsel with an advanced and practical guide to post-mortem planning, including trust modification and allocations. The panel will offer tools to help fiduciaries and trust administrators navigate post-mortem planning challenges and opportunities, inc... Read More

This CLE/CPE course will provide estate planners with a comprehensive and practical guide to navigating the proper tax treatment and fiduciary requirements for defective trusts upon the death of the trustor. The panel will discuss income allocation rules, post-mortem asset transfer strategies, and t... Read More

This CLE course will provide estate planners with a comprehensive guide to drafting offshore asset protection trusts as part of an integrated estate plan. Barry Engel will discuss the key practical concerns of structuring offshore trusts, such as choice of trust situs, powers that rest with the trus... Read More

This CLE/CPE course will offer a comprehensive and practical guide to the structuring of Grantor Retained Annuity Trusts (GRATs). The panel will go beyond the basics to provide specific drafting tools to avoid potentially costly mistakes and maximize the estate freeze benefits of GRATs. The panel wi... Read More

This CLE/CPE course will explain key tax and non-tax issues estate planning counsel must consider in advising clients on trustee selection. The panel will review the trustee's legal and fiduciary duties, explore the optimal qualities a trustee should possess, and discuss the estate, gift and income... Read More

This CLE/CPE course will provide estate planning counsel with strategies for using marital trusts to maximize tax benefits, as well as to control and protect assets. The panel will discuss the use of AB trusts post-ATRA and explain how to structure trusts to maximize estate and income tax benefits a... Read More

This CLE/CPE course will guide estate planning counsel on the use of NING and DING trusts to reduce or avoid state income taxes. The panel will discuss the implications of IRS private letter rulings (PLRs) and the differences among jurisdictions which allow for incomplete gift non-grantor trusts. Read More

This CLE course will provide estate planning practitioners with a review of the benefits and risks of incorporating trust protectors and directing parties into estate plans. The panel will discuss how counsel can use trust protectors, drafting considerations, powers and duties, and jurisdictional di... Read More

This CLE course will provide guidance to estate planning counsel on whether and to what extent the fiduciary exception to attorney-client privilege applies to their communications with trustees. The panel will examine recent court rulings on the fiduciary exception and explain best practices for pre... Read More

This CLE/CPE course will prepare estate planning counsel to use an estate planning tool specifically for estate tax exemption and income tax basis step-up preservation. Our experienced panelists will outline practical drafting techniques and explain ambiguities and risks in taking advantage of stepp... Read More

This CLE course will focus on best practices in administering IRA beneficiary trusts. The panel will discuss ways to measure lives for required minimum distributions (RMDs), coordinate with trustees regarding estate tax related issues and with IRA custodians for payout of RMDs, establish beneficiary... Read More

This CLE course will educate estate planning counsel on structuring irrevocable silent trusts. You will hear from experienced panelists as they discuss types of silent trusts, trust situs and the delicate balance between secrecy and fiduciary duties to the beneficiaries of the trust. Read More

This CLE course will prepare counsel to handle the myriad of tax rule changes under the American Taxpayer Relief Act (ATRA) that impact trusts. The panel will highlight trust planning implications in light of the higher tax rate, issues surrounding long-term capital gains and qualified dividends tax... Read More

This CLE course will provide counsel with an understanding of the key differences and variables among leading dynasty trust and domestic asset protection trust (DAPT) jurisdictions. The panel will outline what to consider when advising clients on the most appropriate jurisdiction in which to domicil... Read More

This teleconference will focus on the benefits of NINGs as a state tax savings vehicle, and discuss the implications of the recent private letter rulings (PLR), how they differ from DINGs, and navigating the differences between jurisdictions which allow for incomplete gift non-grantor trusts. Read More

This CLE course will provide estate planning counsel a review of the benefits of domestic asset protection trusts (DAPTs) as an asset protection vehicle. The panel will discuss combining DAPTs with two LLCs, navigate the differences between jurisdictions, identify Tier 1 DAPT states, and analyze the... Read More

This CLE course will prepare estate planning practitioners to identify and effectively create estate planning opportunities through IDGTs and explain why some of those opportunities may soon vanish. The panel will outline how to structure IDGTs with an emphasis on the key steps in the planning and d... Read More

This CLE course will prepare estate planning attorneys to identify estate planning opportunities associated with generation-skipping trusts. The panel will outline the asset protection and tax savings benefits, how to structure and fund the trust, and identify provisions to consider. Read More

This CLE course will provide estate planning attorneys with a practical guide to selecting the appropriate type of special needs trust (SNT) and structuring the SNT to avoid jeopardizing public benefit eligibility. The panel will highlight key issues to consider in the administration of these trusts... Read More

This CLE course will prepare estate planning counsel to identify opportunities for directed trusts from the perspective of the estate planning attorney and trustee. The panel will outline ways to structure and craft directed trusts, bifurcate functions and convert an existing trust to a directed tru... Read More

This CLE course will prepare trust and estate practitioners to overcome common challenges in trust administration. The panel will identify best practices for managing trustee duties and powers, and drill down into controlling, protecting, dividing and distributing trust assets and disbursing fees an... Read More