Estate Planning in Depth
Here's what registrants have said about recent presentations of this course:
"This is one of the best seminars I have ever attended. I treasure this seminar as an opportunity to learn and develop my estate planning education."
"All of the presenters' materials seem excellent and likely to be very useful down the road."
"I have attended six times and this particular seminar was exceptional. The dorm accommodations also were excellent, as was the food."
"I enjoyed the course. As a new lawyer, I may not understand fully all the topics at this point, but I have spotted many issues which I can go back and do further research on."
"Madison is a terrific city-I'm glad I got a chance to visit."
"Fabulous accommodations, accommodating staff/law school dorms/food service"
"The course was excellent. The speakers are quite brilliant and articulate. I appreciated the critical thinking these practitioners have engaged in."
"Wonderful course and pertinent topics."
"This seminar is a great opportunity to have an estate planning education and update on a variety of topics in one event. For most practitioners, including me, it would be impractical to do a one day seminar for charitable trusts and another one day seminar for GST. It would be neither efficient, nor effective. Estate Planning in Depth combines all of the most important estate tax law issues in an efficient and effective manner."
"Once again, I wanted to thank you for the quality seminar. The reason I thought of you was my morning appointment today. The client situation was absolutely perfect for one of the planning techniques I learned at the seminar. The family will be saving considerable estate taxes, and they think I am the best attorney they ever met!"
Scope and Purpose
Presented at an advanced level and comprising more than 37 hours of instruction, this annual course of study considers significant aspects of estate planning. This year's areas of concentration include:
• Annual Exclusion Gift Planning
• Drafting of Ascertainable Standards and Wide-Open Discretion
• Estate Planning for Life Insurance
• Estate Planning for Noncitizens Who Reside in the United States
• Ethics Issues for Estate Planners (two hours)
• Fiduciary Principles of Trust Distributions, Investments, Adjustments, and Conversions
• Generation-Skipping Transfer Tax Issues
• Give-Me-Five Powers for Dispositive Purposes
• In-Depth Planning for the Charitable Deduction
• Lifetime Wealth Transfer Strategies that Need Not Incur Liability for Transfer Tax
• Planning for Asset Protection
• Planning with Limited Partnerships
• Planning with S Corporations
• Premarital Agreements
• Principles of Valuation
• Sales to Grantor Trusts
• Special Planning for Interests in Qualified Plans and IRAs
• Tax Apportionment
• Testamentary Wealth Transfer Strategies
• Use of Disclaimers To Salvage Exemptions
• Uses of Powers of Appointment for Inter Vivos Gifts, Avoidance of Generation-Skipping Tax, and Extension of Trusts
The course features an optional Sunday afternoon overview session (at no additional charge) on wealth transfer taxation. The daytime sessions Monday through Friday are designed for lawyers with more than basic experience in estate planning. Practitioners lacking a foundation knowledge of trusts and estates or wealth transfer taxation or who have a limited background in estate planning may benefit by careful preparation for every session, but basic material is addressed in the classroom sessions only as necessary to provide background for advanced understanding of more complex matters. Time is reserved throughout the program to address registrants' questions.
Planning Chairs
(also on faculty)
Jerold I. Horn, Peoria, Illinois
M. Read Moore, McDermott Will & Emery LLP, Chicago
Faculty
Lawrence Brody, Bryan Cave LLP, St. Louis
Stephanie B. Casteel, King & Spalding LLP, Atlanta
Christopher P. Cline, Wealth Management Director, Wells Fargo, Portland, Oregon
Samuel A. Donaldson, Associate Professor of Law and Director, Graduate Program in Taxation, University of Washington School of Law, Seattle
Nancy G. Henderson, Henderson & Caverly LLP, Rancho Santa Fe, California
Marcia Chadwick Holt, Davis Graham & Stubbs LLP, Denver
Richard Z. Kabaker, Michael Best & Friedrich LLP, Madison, Wisconsin
Lawrence P. Katzenstein, Thompson Coburn LLP, St. Louis
Julie K. Kwon, McDermott Will & Emery LLP, Chicago
Stephanie Loomis-Price, Baker Botts L.L.P., Houston
Jonathan C. Lurie, McDermott Will & Emery LLP, Los Angeles
Duncan E. Osborne, Osborne, Helman, Knebel & Deleery, L.L.P., Austin, Texas
Jeffrey N. Pennell, Richard H. Clark Professor of Law, Emory University School of Law, Atlanta
Mark S. Poker, Michael Best & Friedrich LLP, Waukesha, Wisconsin
ALI-ABA Staff Attorney: Alexander Hart, Director, Office of Courses of Study
NETWORKING OPPORTUNITIES: Networking is an important reason to attend this and every other ALI-ABA course of study. The registrants for last year’s presentation of this course came from 35 states!
Program Schedule
SUNDAY, JUNE 15, 2008
1 - 5:30 p.m. Early Registration, Wisconsin Law Alumni Association Student Commons, Second Floor, University of Wisconsin Law School, 975 Bascom Mall
2:00 p.m. Optional Session: Overview of Wealth Transfer Taxation - Mr. Kabaker
3:45 p.m. Refreshment Break
4:00 p.m. Overview of Wealth Transfer Taxation (continued)
6:00 p.m. Adjournment for the Day
MONDAY, JUNE 16, 2008
7:00 a.m. Registration and Continental Breakfast, Wisconsin Law Alumni Association Student Commons, Second Floor, University of Wisconsin Law School, 975 Bascom Mall
8:00 a.m. Introductory Remarks and Course Overview
8:15 a.m. Estate Planning for Noncitizens Who Reside in the United States - Mr. Moore
10:00 a.m. Refreshment Break
10:15 a.m. Annual Exclusion Gift Planning - Ms. Henderson
12:00 noon Lunch Break
1:30 p.m. Sales to Grantor Trusts - Mr. Poker
3:00 p.m. Refreshment Break
3:15 p.m. Principles of Valuation - Messrs. Lurie and Moore
5:00 p.m. Uses of Powers of Appointment for Inter Vivos Gifts, Avoidance of Generation-Skipping Tax, and Extension of Trusts - Mr. Horn
5:30 p.m. Adjournment for the Day; Networking Reception for Registrants and Faculty
TUESDAY, JUNE 17, 2008
7:30 a.m. Continental Breakfast
8:00 a.m. Planning with S Corporations - Professor Donaldson
9:45 a.m. Refreshment Break
10:00 a.m. Fiduciary Principles of Trust Distributions, Investments (Including the Prudent Investor Rule), Adjustments, and Conversions - Mr. Cline
11:45 a.m. Give-Me-Five Powers for Dispositive Purposes - Mr. Horn
12:15 p.m. Lunch Break
1:45 p.m. Premarital Agreements - Ms. Casteel
3:30 p.m. Refreshment Break
3:45 p.m. Planning with Limited Partnerships - Ms. Loomis-Price
5:30 p.m. Adjournment for the Day
WEDNESDAY, JUNE 18, 2008
7:30 a.m. Continental Breakfast
8:00 a.m. Drafting of Ascertainable Standards and Wide-Open Discretion - Mr. Horn
8:45 a.m. Use of Disclaimers To Salvage Exemptions - Mr. Horn
9:15 a.m. Refreshment Break
9:30 a.m. Testamentary Wealth Transfer Strategies: Marital Deduction, Estate Tax Exemption, GST Exemption, and Credit for Transfers Previously Taxed - Professor Pennell
12:00 noon Lunch Break
1:30 p.m. Testamentary Wealth Transfer Strategies (continued)
2:00 p.m. Tax Apportionment - Professor Pennell
3:00 p.m. Refreshment Break
3:15 p.m. Ethics Issues for Estate Planners - Professor Pennell
4:15 p.m. Refreshment Break
4:30 p.m. Ethics Issues for Estate Planners (continued)
5:30 p.m. Adjournment for the Day
6:30 p.m. Picnic at Lake Mendota for Registrants and Faculty (included in course tuition)
THURSDAY, JUNE 19, 2008
7:30 a.m. Continental Breakfast
8:00 a.m. Lifetime Wealth Transfer Strategies that Need Not Incur Liability for Transfer Tax: Grantor Trusts, GRATs, and Charitable Lead Trusts - Mr. Katzenstein
10:00 a.m. Refreshment Break
10:15 a.m. In-Depth Planning for the Charitable Deduction - Mr. Katzenstein
12:00 noon Lunch Break
1:30 p.m. Planning for Asset Protection - Mr. Osborne
3:15 p.m. Refreshment Break
3:30 p.m. Special Planning for Interests in Qualified Plans and IRAs - Ms. Holt
5:30 p.m. Adjournment for the Day
FRIDAY, JUNE 20, 2008
7:30 a.m. Continental Breakfast
8:00 a.m. Generation-Skipping Transfer Tax Issues - Ms. Kwon
9:45 a.m. Refreshment Break
10:00 a.m. Estate Planning for Life Insurance - Mr. Brody
12:00 noon Adjournment
Total 60-minute hours of instruction: including the optional overview session on Sunday: 37.25, including 2 hours of ethics
Suggested Prerequisite: Experience in legal practice in the subject matter; knowledge of the tax and property laws involved in wealth transfers
Educational Objective: Acquisition of knowledge and skills to develop proficiency as an estate planner; maintenance of professional estate planning competence; provision of information on recent legal developments
Level of Instruction: Advanced
Tuition for this Live Course is $1,295.00.
Tuition for the live course includes admission to all sessions, a set of electronic course materials before the course, hard copy course materials at the course and online access to the archived program after the course. In addition Continental breakfasts and refreshment breaks are provided daily.
To register, simply choose one of the methods below:
If you prefer not to order online you can order by Phone or Fax:
Phone: 800-CLE-NEWS (800-253-6397) (Reference Course Code: CN070)
FAX: 215-243-1664 (Reference Course Code: CN070)
