2015 Advanced Estate Planning Conference Webcast

DAY ONE

7:30 a.m.

Supplemental Needs Trusts: Tips and Tricks for Clients with Special Needs

Explore how helping families with disabled loved ones has its own challenges and rewards. Learn the knowledge to balance inheritance and smart public benefits planning of workable options that meet each family’s needs. Discuss advance planning options such as supplemental needs trusts, programs to fund care and strategies for funding care with Medicaid and supplemental needs trust.

Christina Lesher/Attorney/Owner/Law Office of Christina Lesher/Houston

8:50 a.m.

Recent Developments in Federal Case Law

Focus on recent federal estate and gift tax court cases, legislation, and IRS pronouncements as well as prospective legislative changes. Learn how these developments may impact client planning goals.

Todd Welty, JD, CPA/Co-chair Tax Litigation/McDermott, Will & Emery/Dallas

10:00 a.m. – BREAK

10:15 a.m.

Charitable Planning Panel Discussion

Gain a working knowledge of Charitable Trusts and an introduction to the different types available, their benefits, and their best usage. Explore the latest planning techniques using Charitable Trusts and learn how charities benefit, as well as the effect on your clients’ estate plans. Share valuable insights on how to lead a client discussion that will result in the client being able to identify their charitable goals and passions.

Philip A. Moroneso, MSFS, CLU, ChFC, AEP/Private Wealth Solutions, Inc./Dallas

Randy L. Zipse, JD, ADP (Distinguished)/Prudential/Boston, MA

Jay McAuley/President/Texas Health Resources Foundation/Arlington

11:45 a.m. – LUNCH BREAK

1:00 p.m.

Economic Outlook for Investors and Business Decision Makers

Synthesize global, social and economic trends to obtain a tool kit of factual information to help make good investment and business decisions. Address the outlook for interest rates and inflation, job growth and the oil and gas industry, and the current investment environment for stocks, bonds and real estate.

Mark Dotzour, Ph.D./Chief Economist/Real Estate Center at Texas A&M University/College Station

2:30 p.m. – BREAK

2:45 p.m.

The Applied Generation: Skipping Transfer Tax II

Discuss real-life problem solving examples, explore the mysteries, myths and realities of the far-reaching Generation-Skipping Transfer Tax. Focus on the consequences of a late filed return, allocating the GST exemption and the automatic allocation/election rules. Learn more about dealing with ETIPs, methods to solve the problems of a Trust that is partially exempt/partially nonexempt from the GSTT, and technical rules for post-mortem allocations of GST exemption (Reverse QTIP election, etc.)

Gary V. Post, JD/Partner/The Blum Firm, PC/Fort Worth and Dallas

4:00 p.m.

You Still Can’t take it With You…But Your Spouse Can! Estate Planning with Portability

Review the mechanics of estate planning with portability, including requirements for a valid portability election and discuss in detail how the portability election is impacting estate, gift, and income tax planning for high- net-worth individuals and families.

Brett. T. Berly, JD/Shareholder/Chamberlain, Hrdlicka, White, Williams & Aughtry/Houston

5:00 p.m. – ADJOURN

DAY TWO

7:30 a.m.

Asset Protection Strategies and Recent Developments

Focus on the practical considerations for asset protection planning for individuals. Review marital property planning, exempt asset planning, entity formation and structuring, third party and self-settled trusts, forum shopping and drafting tips. Get an update on recent case law and statutory developments in the practice area.

Mark E. Osborne, JD/Managing Partner/Osborne, Helman, Knebel & Scott, LLP/Austin

8:45 a.m.

Oh, What a Relief It Is: Curing Estate Plans that No Longer Make Sense in the Light of the American Taxpayer Relief Act of 2012

As a result of the American Taxpayer Relief Act of 2012, typical estate planning strategies may no longer be appropriate. Explore how clients can escape from no-longer useful, or even harmful, planning transactions or more efficiently administer those from which they cannot escape.

Jordan Morris Ware/Associate/Winstead PC/Austin

9:45 a.m. – BREAK

10:00 a.m.

The 30,000 Foot View from the Trenches and Discount Analysis

Address a number of current transfer tax audit and litigation issues from the perspective of a seasoned litigation issues from the perspective of a seasoned litigator who deals with the IRS on a daily basis. Discuss hard to value assets, formula clauses, 6166 issues, GRATs, promissory notes and avoidance of penalties.

John W. Porter, JD/Senior Partner/Baker Botts LLP/Houston

11:30 a.m. – LUNCH BREAK

12:45 p.m.

Estate and Gift Tax Audits

Learn what’s hot in estate and gift tax audits, including where the common pitfalls are, what triggers an audit, what the IRS is looking for and all the different ways you can settle your case before folding your cards. Review fast track mediation, regular appeal, post-appeal mediation, and post-petition appeal.

Carol A. Cantrell, CPA, JD/Managing Member/Cantrell & Cantrell, PLLC/Houston

2:00 p.m. – BREAK

2:15 p.m.

Planning for Low Basis and Volatile Assets

Get an overview of selected estate planning strategies for low basis and volatile assets. Study examples illustrating the relative advantages and disadvantages of alternate approaches to dealing with these types of assets, with an emphasis on coordinating income tax planning and estate planning objectives with the client’s overall estate plan.

Darin N. Digby, CPA, JD/Shareholder/Schoenbaum, Curphy & Scanlan PC/San Antonio

3:15 p.m.

Navigating Estate and Gift Tax Litigation

Explain why litigating estate and gift taxes is never desirable, but is sometimes unavoidable. Fortunately, with a little creativity the risks can be reduced through these alternatives.

William R. Cousins, III, CPA, JD, LLM/Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP/Dallas

4:15 p.m. - ADJOURN